The consolidated version of the Inland Revenue Act reflects the recent legal amendments.
The Sri Lankan Inland Revenue Department released the consolidated version of the Inland Revenue Act No. 24 of 2017 on 24 July 2025. The updated text incorporates all amendments in force as of 31 March 2025.
This consolidation provides a current reference for the tax laws governing income tax collection and related regulations in Sri Lanka. The publicly available document simplifies access to the legal framework used by the tax authority for assessment and enforcement purposes.
Sri Lankan taxpayers and professionals can now review the latest comprehensive text of the Inland Revenue Act in one place. This update aligns with ongoing amendments and regulatory changes to ensure clarity and compliance with tax obligations.
