Tax calendar 2021 srilanka

“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. “

March7Betting & Gaming Levy Payment – 10% of Turnover – February 2021
March15APIT Payment – February 2021
March15WHT/ AIT  Payment – February 2021
March20VAT  Payment –  February 2021
March31VAT Return – Monthly (February 2021)

April1Betting & Gaming Levy Payment – 1ˢᵗ Quarter 2021/2022
April7Betting & Gaming Levy Payment – 10% of Turnover – March 2021
April15APIT Payment – March 2021
April15WHT/ AIT  Payment – March 2021
April15Stamp Duty Compounded – Payment & Return – 1ˢᵗ Quarter 2021
April20VAT Payment –  March 2021
April20Betting & Gaming Levy Return – 4ᵗʰ Quarter 2020/2021
April30VAT Return – Monthly (March 2021) & Quarterly ( January – March 2021)
April30WHT/ AIT  Annual Statement – Year of Assessment 2020/2021
April30APIT Annual Statement of Employers – 2020/2021
May7Betting & Gaming Levy Payment – 10% of Turnover – April 2021
May15Income Tax – 4ᵗʰ Instalment of Y/A 2020/2021
May15APIT Payment – April 2021
May15WHT/ AIT Payment – April 2021
May20VAT Payment –  April 2021
May31VAT Return – Monthly (April 2021)
June7Betting & Gaming Levy Payment – 10% of Turnover – May 2021
June15APIT Payment – May 2021
June15WHT/ AIT  Payment – May 2021
June20VAT Payment – May 2021
June30VAT Return – Monthly (May 2021)
July1Betting & Gaming Levy Payment – 2ⁿᵈ Quarter 2021/2022
July7Betting & Gaming Levy Payment – 10% of Turnover – June 2021
July15APIT Payment – June 2021
July15WHT/ AIT  Payment – June 2021
July15Stamp Duty Compounded – Payment & Return 2nd Quarter 2021
July20VAT Payment  –  June 2021 and First Interim Estimate of Calendar Year need to submit by VAT on FS Taxpayers for 2021/2022
July20Betting & Gaming Levy Return – 1ˢᵗ Quarter 2021/2022
July31VAT Return – Monthly June 2021) & Quarterly ( April – June 2021)
August7Betting & Gaming Levy Payment – 10% of Turnover – July 2021
August15Income Tax – 1ˢᵗ Instalment of Y/A 2021/2022
August15Statement of Estimated Tax ( SET) – Y/A 2021/2022
August15APIT Payment – July 2021
August15WHT/ AIT  Payment – July 2021
August20VAT Payment –  July 2021
August31VAT Return – Monthly (July 2021)
September7Betting & Gaming Levy Payment – 10% of Turnover – August 2021
September15APIT Payment – August 2021
September15WHT/ AIT  Payment – August 2021
September20VAT  Payment –  August 2021
September30Income Tax – Final Payment of Y/A 2020/2021
September30VAT Return – Monthly (August 2021)
September30VAT on Financial Services  Return– (Assessment Year Taxpayers – April 2020 to March 2021)

October1Betting & Gaming Levy Payment – 3ʳᵈ Quarter 2021/2022
October7Betting & Gaming Levy Payment – 10% of Turnover – September 2021
October15APIT Payment – September 2021
October15WHT/ AIT  Payment – September 2021
October15Stamp Duty Compounded – Payment & Return – 3ʳᵈ Quarter 2021
October20VAT Payment –  September 2021 and First Interim Estimate of Assessment Year need to submit by VAT on FS Taxpayers for 2021/2022 
October20Betting & Gaming Levy Return – 2nd Quarter 2021/2022
October31VAT Return – Monthly (September 2021) & Quarterly (July – September 2021)
November7Betting & Gaming Levy Payment – 10% of Turnover – October 2021
November15Income Tax – 2ⁿᵈ Instalment of Y/A 2021/2022
November15APIT Payment – October 2021
November15WHT/ AIT  Payment – October 2021
November20VAT Payment –  October 2021
November30Income Tax Return – Y/A 2020/2021
November30VAT Return – Monthly (October 2021)
December7Betting & Gaming Levy Payment – 10% of Turnover – November 2021
December15APIT Payment – November 2021
December15WHT/ AIT  Payment – November 2021
December20VAT  Payment –  November 2021
December31VAT Return – Monthly (November 2021)​

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