
“Paying taxes on time in Sri Lanka is important to avoid unnecessary penalties and hassles. It is important that you be mindful of the tax due dates in Sri Lanka. It is recommended that you prepare a tax plan adhering to the tax calendar 2021 in Sri Lanka. There are distinctive tax payment dates introduced by the Inland revenue department (IRD) for different taxes, Such as VAT, Income tax self-assessment, and final income tax payment days.
As a taxpayer, you should also be in touch with the tax return submission dates in Sri Lanka such as self-assessment return submission, VAT return submission, final income tax return submission. At last, you should arrange your tax payments with the awareness of different holidays in Sri Lanka.
The following month-to-month tax calendars 2021 will assist you to arrange the tax payment plan comfortably. “

March | 7 | Betting & Gaming Levy Payment – 10% of Turnover – February 2021 |
March | 15 | APIT Payment – February 2021 |
March | 15 | WHT/ AIT Payment – February 2021 |
March | 20 | VAT Payment – February 2021 |
March | 31 | VAT Return – Monthly (February 2021) |

April | 1 | Betting & Gaming Levy Payment – 1ˢᵗ Quarter 2021/2022 |
April | 7 | Betting & Gaming Levy Payment – 10% of Turnover – March 2021 |
April | 15 | APIT Payment – March 2021 |
April | 15 | WHT/ AIT Payment – March 2021 |
April | 15 | Stamp Duty Compounded – Payment & Return – 1ˢᵗ Quarter 2021 |
April | 20 | VAT Payment – March 2021 |
April | 20 | Betting & Gaming Levy Return – 4ᵗʰ Quarter 2020/2021 |
April | 30 | VAT Return – Monthly (March 2021) & Quarterly ( January – March 2021) |
April | 30 | WHT/ AIT Annual Statement – Year of Assessment 2020/2021 |
April | 30 | APIT Annual Statement of Employers – 2020/2021 |

May | 7 | Betting & Gaming Levy Payment – 10% of Turnover – April 2021 |
May | 15 | Income Tax – 4ᵗʰ Instalment of Y/A 2020/2021 |
May | 15 | APIT Payment – April 2021 |
May | 15 | WHT/ AIT Payment – April 2021 |
May | 20 | VAT Payment – April 2021 |
May | 31 | VAT Return – Monthly (April 2021) |

June | 7 | Betting & Gaming Levy Payment – 10% of Turnover – May 2021 |
June | 15 | APIT Payment – May 2021 |
June | 15 | WHT/ AIT Payment – May 2021 |
June | 20 | VAT Payment – May 2021 |
June | 30 | VAT Return – Monthly (May 2021) |

July | 1 | Betting & Gaming Levy Payment – 2ⁿᵈ Quarter 2021/2022 |
July | 7 | Betting & Gaming Levy Payment – 10% of Turnover – June 2021 |
July | 15 | APIT Payment – June 2021 |
July | 15 | WHT/ AIT Payment – June 2021 |
July | 15 | Stamp Duty Compounded – Payment & Return 2nd Quarter 2021 |
July | 20 | VAT Payment – June 2021 and First Interim Estimate of Calendar Year need to submit by VAT on FS Taxpayers for 2021/2022 |
July | 20 | Betting & Gaming Levy Return – 1ˢᵗ Quarter 2021/2022 |
July | 31 | VAT Return – Monthly June 2021) & Quarterly ( April – June 2021) |

August | 7 | Betting & Gaming Levy Payment – 10% of Turnover – July 2021 |
August | 15 | Income Tax – 1ˢᵗ Instalment of Y/A 2021/2022 |
August | 15 | Statement of Estimated Tax ( SET) – Y/A 2021/2022 |
August | 15 | APIT Payment – July 2021 |
August | 15 | WHT/ AIT Payment – July 2021 |
August | 20 | VAT Payment – July 2021 |
August | 31 | VAT Return – Monthly (July 2021) |

September | 7 | Betting & Gaming Levy Payment – 10% of Turnover – August 2021 |
September | 15 | APIT Payment – August 2021 |
September | 15 | WHT/ AIT Payment – August 2021 |
September | 20 | VAT Payment – August 2021 |
September | 30 | Income Tax – Final Payment of Y/A 2020/2021 |
September | 30 | VAT Return – Monthly (August 2021) |
September | 30 | VAT on Financial Services Return– (Assessment Year Taxpayers – April 2020 to March 2021) |

October | 1 | Betting & Gaming Levy Payment – 3ʳᵈ Quarter 2021/2022 |
October | 7 | Betting & Gaming Levy Payment – 10% of Turnover – September 2021 |
October | 15 | APIT Payment – September 2021 |
October | 15 | WHT/ AIT Payment – September 2021 |
October | 15 | Stamp Duty Compounded – Payment & Return – 3ʳᵈ Quarter 2021 |
October | 20 | VAT Payment – September 2021 and First Interim Estimate of Assessment Year need to submit by VAT on FS Taxpayers for 2021/2022 |
October | 20 | Betting & Gaming Levy Return – 2nd Quarter 2021/2022 |
October | 31 | VAT Return – Monthly (September 2021) & Quarterly (July – September 2021) |

November | 7 | Betting & Gaming Levy Payment – 10% of Turnover – October 2021 |
November | 15 | Income Tax – 2ⁿᵈ Instalment of Y/A 2021/2022 |
November | 15 | APIT Payment – October 2021 |
November | 15 | WHT/ AIT Payment – October 2021 |
November | 20 | VAT Payment – October 2021 |
November | 30 | Income Tax Return – Y/A 2020/2021 |
November | 30 | VAT Return – Monthly (October 2021) |

December | 7 | Betting & Gaming Levy Payment – 10% of Turnover – November 2021 |
December | 15 | APIT Payment – November 2021 |
December | 15 | WHT/ AIT Payment – November 2021 |
December | 20 | VAT Payment – November 2021 |
December | 31 | VAT Return – Monthly (November 2021) |