Simplified Value Added Tax Scheme
Posted by
Kokila S. Mudugamuwa
on
6:46:00 PM
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SVAT scheme is implemented with effect from April 1, 2011, in terms of section 2(2) of the Value Added Tax Act No, 14 of 2002. The Inland Revenue Department (IRD) has issued a Guideline on The Simplified Value Added Tax (SVAT) Scheme. The latest guideline has been issued under the Circular No. 2013/3 which is effective from 01/08/2012.
It is required to obtain a registration number under the SVAT Scheme by submitting form SVAT 01 (Application For Registration Under Simplified VAT Scheme) along with following documents, to the SVAT Branch
- In case of a Proprietorship / Partnership Business
- Certificate of Registration of the Business,
- Photo Copy of the National Identity Card of the applicant.
(in the case of a proprietorship, applicant should be the proprietor and in the case of partnership , applicant should be the precedent partner), and
- Documents mentioned under item 3, if applicable.
- In case of a Company
- Certificate of Incorporation,
- Photocopy of the National Identity Card of the applicant (applicant should be a Director who has been authorized by the Board as the applicant. A board resolution must be submitted in that regard).
- Documents mentioned under item 3, if applicable.
- General
- Applicant himself is required to be present for obtaining the registration. However, in the case of a company, the applicant or an authorized representative of the company is required to be present for the purpose of SVAT registration.
Please note that the Registered Identified Purchaser (RIP) status is accorded only after visiting the business place. If the status is to be accorded as Registered Identified Supplier (RIS), copies of audited statements of accounts, copies of bank accounts or a letter from the Gramaseva Niladari certified by the Divisional Secretariat may be requested to be submitted.
- A letter of authority giving permission to collect the certificate (If the certificate to be handed over to a person other than the applicant )
- Documents to be attached
- TIN Certificate
- VAT registration Certificate
- BOI Registration Certificate, if applicable
- TQB Registration Certificate, if applicable
- EDB Registration Certificate, if applicable
- Photo Copies of National Identity Cards of two persons who are authorized to obtain Credit Vouchers from the Department, If applicable
- A copy of the approval, in case of a registered person engaged in any Specific Project referred to in sub paragraph (ii) of paragraph (f) of PART (II) of First Schedule to the VAT Act.
- A copy of the gazette notification issued under Strategic Development Project Act No. 14 of 2008 and a copy of the BOI Agreement, in case of a registered person engaged in any Strategic Development Project referred to in sub paragraph (i) of paragraph (f) of PART (II) of First Schedule to the VAT Act.
- A copy of the approval, in case of a person registered under Section 22(7) of the VAT Act.
- Relevant documentary proof, in case of a service exporter under section 7(b) (iv) of the VAT Act.
Following Forms have been specified for the purposes of SVAT Scheme:
Forms for e-mail purposes
For more Details
| Designation | Tel | Fax | Email |
|---|
| Senior Commissioner | 011 213 4200 | 011 233 8521 | vatescbg@ird.gov.lk |
| Commissioner - 1 | 011 213 4280 | 011 233 8915 | indrakanthi.waj@ird.gov.lk |
| Commissioner - 2 | 011 213 4282 | 011 233 8591 | perera.uluk@ird.gov.lk |
SVAT Registration
| Tel | Email |
|---|
| 011 213 4260 | sanath.hr@ird.gov.lk |
| 011 213 4292 | chandani.rdr@ird.gov.lk |
| 011 213 4259 | fernando.mad@ird.gov.lk |
Handling SVAT files, change of status, change of address, etc.
| Last digit of your SVAT No | Tel | Email |
|---|
| 0 | 011 213 4283 | sunethra.ww@ird.gov.lk |
| 1 | 011 300 9522 | christopher.hdf@ird.gov.lk |
| 2 | 011 213 4281 | chandrathilaka.ngls@ird.gov.lk |
| 3 | 011 213 4259 | fernando.mad@ird.gov.lk |
| 4 | 011 213 4292 | chandani.rdr@ird.gov.lk |
| 5 | 011 213 4265 | laxman.kal@ird.gov.lk |
| 6 | 011 213 4256 | akram.mhlm@ird.gov.lk |
| 7 | 011 300 9480 | premarathna.kk@ird.gov.lk |
| 8 | 011 213 4260 | sanath.hr@ird.gov.lk |
| 9 | 011 213 4255 | arachchige.dce@ird.gov.lk |
When SVAT 06,06(a),07,07(a) and 07(b) are sent by emails, under mentioned respective email addresses have to be used depending on the last digit of your SVAT registration Number.
| Last digit of your SVAT No | Tel | Email |
|---|
| 0 | 011 213 4283 | svat00@ird.gov.lk |
| 1 | 011 300 9522 | svat01@ird.gov.lk |
| 2 | 011 213 4281 | svat02@ird.gov.lk |
| 3 | 011 213 4259 | svat03@ird.gov.lk |
| 4 | 011 213 4292 | svat04@ird.gov.lk |
| 5 | 011 213 4265 | svat05@ird.gov.lk |
| 6 | 011 213 4256 | svat06@ird.gov.lk |
| 7 | 011 300 9480 | svat07@ird.gov.lk |
| 8 | 011 213 4260 | svat08@ird.gov.lk |
| 9 | 011 213 4255 | svat09@ird.gov.lk |
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