Application Forms

Application Form for Taxpayer Registration (For Company)

Application Form for Taxpayer Registration (For Individual and Proprietorship)

Application Form for Taxpayer Registration (For Partnership / Joint Venture / Project)

Application Form for Taxpayer Registration (For NGO / Charity / Co-op /Associations & Clubs / Semi Government Institutions / Government Institutions / Provident Fund / Trust / Embassy / High Commissions / Others)

Application for Tax Type Registration

Application for New / Change SVAT Scheme Registration

Application for New / Update Sec 22(7) / SP / SDP Registration

Application Form For Change Taxpayer Registration Details (For Company)

Application Form for Change Taxpayer Registration Details (For Individual and Proprietorship)

Application Form for Change Taxpayer Registration Details (For Partnership / Joint Venture / Project)

Application Form for Change Taxpayer Registration Details (For NGO / Charity / Co-op /Associations & Clubs / Semi Government Institutions / Government Institutions / Provident Fund / Trust / Embassy / High Commissions / Others)

Application for Change Tax Type Registration

APPENDIX - A (For Adding / Removing / Updating of Proprietorship details)

APPENDIX - B (For Adding / Removing / Updating of Director /Individual Partner / Related Entity details)

APPENDIX - C (For Adding / Removing / Updating of Authorized Credit Voucher Signature details)

APPENDIX - D (For Adding / Updating of Tax Type Address)

APPENDIX - E (For Adding / Updating Non Individual Related Entity/Partner Information)

New Sri Lankan Transfer Pricing Disclosure Requirements

Following the release of Gazette Extraordinary No 1960/39 and Gazette Extraordinary No 1960/42 on 31 March 2016, the transfer pricing disclosure requirements for the Income Tax Return have been increased for certain taxpayers for the YA 2015/2016.

Any taxpayer that carries out international transactions or categories of international transactions with associated undertakings, whose aggregate value is rupees one hundred million or more in the year of assessment as recorded in the financial statements, must submit with the Income Tax Return:

• Disclosures by the Director/Principal Officer/Precedent Partner (including the Transfer Pricing Disclosure Form)
• A Certificate of the Director/Principal Officer/Precedent Partner on Transfer Pricing
• A Certificate of the Approved Accountant.

For taxpayers not exceeding this threshold, these disclosures and certificates are not required; however transfer pricing documentation may still be required for such taxpayers.

Action required

If your company exceeds the rupees one hundred million threshold:

• Please inform us as soon as convenient, so that we can assist you to comply with these requirements (we expect that this will take additional time in the first year)
• Please confirm whether you will be preparing transfer pricing documentation for all of your international transactions for this year of assessment, by the time you lodge the Income Tax Return.

Notice to the Tax Payers - Value Added Tax (VAT) and National Building Tax (NBT)

https://drive.google.com/file/d/0B25ZDMmFjFHTRV9uaXFSY0w0ZDg/view?usp=sharing

Double Tax Treaties

DETAILS OF SRI LANKA DOUBLE TAXATION AVOIDANCE AGREEMENTS
(As at 30-04-2014)​

	Country	Date of Signing the Agreement	Gazette		Operative in Sri Lanka From the Year of Assessment
			No.	Date
1	Australia	18-Dec-89	657/2	08-Apr-91	1992/93
2	Bangladesh	24-Jul-86	448/13	7-Apr-87	1989/90
3	Belgium	3-Feb-83	292/6	9-Apr-84	1984/85
4	Canada	23-Jun-82	253/8	13-Jul-83	1986/87
5	China	11-Aug-03	1374/20	6-Jan-05	2006/7
6	Denmark (Rev.)	22-Dec-81	228/15	20-Jan-83	1980/81
7	France	17-Sep-81	210/17	17-Sep-82	1982/83
8	Finland	18-May-82	253/8	13-Jul-83	1981/82
9	Germany	13-Sep-79	113	31-Oct-80	1982/83
10	Hong Kong (Limited)	26-Mar-04	1374/21	6-Jan-05	2005/06
11	India (Rev.)	22-Jan-13	1828/9	17-Sep-13	2014/15
12	Indonesia	3-Feb-93	789/10	21-Oct-93	1995/96
13	Iran	25-Jul-00	1187/16	6-Jun-01	2002/03
14	Italy	28-Mar-84	322/4	5-Nov-84	1978/79
15	Japan	12-Dec-67	14803/5	29-May-68	1969/70
16	Korea	28-May-84	342/11	29-Mar-85	1980/81
17	Kuwait	5-Feb-02	1245/19	18-Jul-02	2002/03
18	Malaysia (Rev.)	16-Sep-97	1028/21	22-May-98	99/2000
19	Mauritius	12-Mar-96	958/10	15-Jan-97	1998/99
20	Nepal	6-Jul-99	1116/6	26-Jan-00	2001/02
21	Netherlands	17-Nov-82	281/13	26-Jan-84	1979/80
22	Norway (Rev.)	1-Dec-86	464/4	27-Jul-87	1989/90
23	Oman (Limited)	26-Jul-94	881/7	26-Jul-95	1979/80
24	Pakistan (Rev.)	15-Oct-81	210/17	17-Sep-82	1983/84
25	Philippines	11-Dec-00	1237/7	21-May-02	2010/11
			1256/27	2-Oct-02
26	Poland	25-Apr-80	130	27-Feb-81	1984/85
27	Qatar	7-Nov-04	1422/10	5-Dec-05	2008/09
28	Romania	19-Oct-84	371/9	15-Oct-85	1986/87
29	Russia	2-Mar-99	1101/22	15-Oct-99	2003/04
30	Saudi Arabia (Limited)	16-Dec-96	1101/23	15-Oct-99	1983/84
31	Singapore	29-May-79	57/11	10-Oct-79	1977/78
32	Sweden	23-Feb-83	297/28	18-May-84	1985/86
33	Switzerland	11-Jan-83	292/6	9-Apr-84	1981/82
34	Thailand	14-Dec-88	571/16	18-Aug-89	1990/91
35	U.A.E. (Limited)	7-Jul-92	824/13	23-Jun-94	1979/80
	U.A.E. (Comprehensive)	24-Sep-03	1346/1	21-Jun-04	2004/05
36	U.K.	21-Jun-79	60/23	2-Nov-79	1977/78
37	U.S.A. Protocol	20-Sep-02	1298/8	21-Jul-03	2004/05
	U.S.A	14-Mar-85	398/4	22-Apr-86
38	Vietnam	26-Oct-05	1455/9	24-Jul-06	2007/08
39	Seychelles	23-Sep-11	1837/14	20-Nov-13	2015/16
40	Belarus	26-Aug-13	1837/13	20-Nov-13	2015/16
41	Palestine	16-Apr-12	1838/8	26-Nov-13	2015/16
42	Luxembourg	31-Jan-13	1838/9	26-Nov-13	2015/16
Multi National Treaties
1	SARRC Multilateral Treaty	13-0ct-05	1447/3	19-Apr-10	2011/2012 ​​​​​​​​​​​​​​​

The Progressive Income Tax

Circular to Imposition of Economic Service Charge (ESC) in Advance on the turnover of Importers, of items subject to Special Commodity Levy

HS Codes are currently exempted should be liable for VAT

Commodities that are falling under the following HS Codes and are currently exempted should be liable for VAT.

Special Commodity Levy

Special Commodity Levy is imposed on certain commodity items at the rate specified by the Minister by order published in the gazette at the point of importation of such commodities. Special Commodity Levy is covered by the Director General of Customs.

Special Commodity Levy is a composite levy, and no other tax, duty, levy, cess, or other charge is imposed in terms of any other laws specified as applicable in respect of the commodities specified in any such order.

AN ACT to provide for the imposition of a composite levy on certain specified commodity items in lieu of the amount chargeable on such commodity items as a tax, duty, levy, cess or any other charge in order to overcome the complexities associated with the application and administration of multiple taxes on such specified commodity items; and to provide for matters connected therewith or incidental thereto.
[Date of Commencement: 15th October, 2007]

DEFINITION of 'Warehouse Bond'

A type of financial protection that assures an individual or business keeping goods in a storage facility that any losses will be covered if the facility fails to meet the terms of its contract. If the warehouse owner or operator fails to meet its obligations, a third party company called a surety will act as an intermediary and compensate the client for his or her loss.

Further more;

A bonded warehouse, or bond, is a building or other secured area in which dutiable goods may be stored, manipulated, or undergo manufacturing operations without payment of duty. It may be managed by the state or by private enterprise. In the latter case a customs bond must be posted with the government. This system exists in all developed countries of the world.

Upon entry of goods into the warehouse, the importer and warehouse proprietor incur liability under a bond. This liability is generally cancelled when the goods are:

• exported; or deemed exported;
• withdrawn for supplies to a vessel or aircraft in international traffic;
• destroyed under Customs supervision; or
• withdrawn for consumption domestically after payment of duty.

While the goods are in the bonded warehouse, they may, under supervision by the customs authority, be manipulated by cleaning, sorting, repacking, or otherwise changing their condition by processes that do not amount to manufacturing. After manipulation, and within the warehousing period, the goods may be exported without the payment of duty, or they may be withdrawn for consumption upon payment of duty at the rate applicable to the goods in their manipulated condition at the time of withdrawal. In the United States, goods may remain in the bonded warehouse up to five years from the date of importation. Bonded warehouses provide specialized storage services such as deep freeze or bulk liquid storage, commodity processing, and coordination with transportation, and are an integral part of the global supply chain.

RAMIS Detailed Quick Guide for SVAT, PAYE, NBT & VAT

Filing of return This is the place to start to get familiar with the e-Services for Filing of return. The process overviews present the steps required to perform the different processes, manually or online. If this is your first time, this is the best place to start. The detailed quick guides walk you through the e-Services screens. If you are already familiar with the process and want to use the e-Services, select this option.

How to file returns –SVAT	Process overview	Detailed quick guide
How to file returns –Pay-as-you-earn (PAYE)	Process overview	Detailed quick guide
How to file returns –Nation Building Tax (NBT)	Process overview	Detailed quick guide
How to file returns –Value Added Tax (VAT)	Process overview	Detailed quick guide
How to file returns – Withholding Tax (WHT)	Process overview	Detailed quick guide