Changes to WHT & Introduction of Advance Income Tax

The Department of Inland Revenue has notified the recent statutory changes made to withholding tax (WHT). We have highlighted below withholding tax requirements which are effective from January 1, 2020, based on the statutory changes stated in the said notice.


  • WHT on payments to a resident person
  • WHT on payments which have a source in Sri Lanka and are payable to a non-resident person


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