Circular No. SEC/2024/E/01 [04 January2023]
Circular to Suppliers of Tea, Rubber and Coconut Products – Registration under Value Added Tax and Simplified Value Added Tax Scheme for Certain Industries
Circular No. SEC/2023/E/06 [25 September 2023]
Circular to Senior Citizens – Senior Citizens’ Quarterly Income Tax Refunds for Advance Income Tax (AIT/WHT) Deducted on Interest
Circular No. SEC/2023/E/05 [26 July 2023]
The Circular for WHT Agents to file Quarterly Statement of Advance Income Tax (AIT).
Circular No. SEC/2023/02 [18 July 2023]
Explanatory Note on Application of Advance Personal Income Tax (APIT)
Circular No. SEC/2023/E/04 [17 July 2023]
Circular to all District Secretaries, Divisional Secretaries, Chief Accountants and Finance Officers of Public Corporations & Statutory Boards- Deduction of Advance Income Tax/Withholding Tax on interest Payments on compensations for lands or immovable properties acquired by government for public purposes.
Circular No. SEC/2023/E/03 [09 May 2023]
Calculation of Income Tax payable for the year of Assessment commencing on April 1, 2022
Circular No. SEC/2023/E/02 [06 April 2023]
Quantification of Values for Non-Cash Benefits in calculating Employment Income
Circular No. SEC/2023/E/01 [29 March 2023]
Guideline for Employers on Deducting Advance Personal Income Tax (APIT) From Employment Income
Circular No. SEC/2023/01 [14 February 2023]
Explanatory Note on the application of Withholding Tax/ Advance Income Tax
Circular No. SEC/2022/E/06(Revised) [17 March 2023]
Requirement of Tax Clearance for Foreign Outward Remittances and related Procedure
Circular No. SEC/2022/E/06 [23 December 2022]
Requirement of Tax Clearance for Foreign Outward Remittances and related Procedure
Circular No. SEC/2022/E/05(Revised) [07 February 2023]
Quantification of Values for Non-Cash Benefits in calculating Employment Income
2022
Quantification of Values for Non-Cash Benefits in calculating Employment Income – Circular No. SEC/2022/E/05 [22 December 2022]
Guideline for Employers on Deducting Advance Personal Income Tax (APIT) From Employment Income – Circular No. SEC/2022/E/04 [22 December 2022] |
| Circular to Withholding Agents (WHA) – Deduction of Withholding Tax and Advance Income Tax – Circular No. SEC/2022/E/03 [23 December 2022] |
| Deduction of Advance Income Tax on Interest or Discount on Deposits – Circular No. SEC/2022/E/02 [20 December 2022] |
Circular to Taxpayers – Extension of Time for Payment of Income Tax – Circular No. SEC/2022/E/01 [27 June 2022]
2021 |
Guideline for Refund of Value Added Tax (VAT) to the Hotel Industry – Circular No. SEC/2021/03 [28 June 2021]
2020 |
| Circular to Withholding Agents (WHA) – Deduction of Withholding Tax and Advance Income Tax – Circular No. SEC/2020/04 [19 May 2020] |
| Circular to Banks and Financial Institutions – Deduction of Withholding Tax and Advance Income Tax – Circular No. SEC/2020/03(Revised) [08 June 2020] |
| Circular to Banks and Financial Institutions – Deduction of Withholding Tax and Advance Income Tax – Circular No. SEC/2020/03 [19 May 2020] |
| Circular on Guideline for Employees Trust Fund (ETF), all Provident Funds & all Employers – Circular No. SEC/2020/02 [18 February 2020] |
Circular to Banks / Financial Institutions – Withholding Tax on Interest paid by Banks or other Financial Institutions – Circular No. SEC/2020/01 [29 January 2020]
2019 |
| Circular to Banks / Financial Institutions – Withholding Tax on Interest paid by Banks or other Financial Institutions – Circular No. SEC/2019/04 [27 December 2019] |
| To all Secretaries to the Ministries, Chief Provincial Secretaries, District Secretaries/Government Agents, Heads of the Departments, Chief Accountants, Heads of Corporations, Statutory Boards and Public Enterprises Paying of Value Added Tax (VAT) to the Suppliers. – Circular No. CGIR/2019/3 (Ins. & Cir) [06 July 2019] |
| Circular to all Financial Institutions – Imposition of Debt Repayment Levy under the Finance Act No. 35 of 2018 and Guideline for Debt Repayment Levy (DRL) on the Supply of Financial Services – Circular No. SEC/2019/03 [24 June 2019] |
| Circular to all District Secretaries and Divisional Secretaries – Charging, collecting and remitting the Stamp Duty arrears on any license issued for sale of liquor or any license for sale of bottled toddy. – Circular No. SEC/2019/01 [14 May 2019] |
Circular to all District Secretaries and Divisional Secretaries – Charging, collecting and remitting the Stamp Duty on any license issued for sale of liquor or any license issued for sale of bottled toddy which are issued on or after 01st October 2018 – Circular No. SEC/2019/01 [14 May 2019]
2018 |
| Circular to Taxpayers – Instructions to taxpayers for requesting a private ruling – Circular No. SEC/2018/07 [16 June 2018] |
| Circular to Withholding Agents – Withholding from Payment made under Section 84 and 85 – Circular No. SEC/2018/06 [18 April 2018] |
| Circular to Commercial Banks and specialized Banks – Furnishing of Tax Clearance Certificate to Banks – Circular No. SEC/2018/03 [29 March 2018] |
| Circular to Banks, Financial Institutions and Remitters of Foreign Exchange – Collection of Remittance Fee(RF) on the Inward Remittance of Foreign Exchange as Enacted in the Foreign Exchange Act No. 12 of 2017 – Circular No. SEC/2018/02 [27 March 2018] |
Withholding Tax on Interest paid by Banks or other Financial Institutions – Circular No. SEC/2018/01 [16 March 2018]
2017 |
Circular to Commercial Banks and Specialized Banks – Furnishing of Tax Clearance Certificate to Banks – Circular No. SEC/2017/05 [16 November 2017]
2016 |
| Circular to Imposition of Economic Service Charge (ESC) in Advance on the turnover of Importers, of items subject to Special Commodity Levy- Circular No. SEC/2016/05 [18 April 2016] |
| Circular to all VAT Registered Persons – Implementation of the Policy Decision of the Ministry of Finance, Deferment of Proposed Amendments to the VAT Act by Budget 2016- Circular No. SEC/2016/02 [29 January 2016] |
Circular to Banks, Financial Institutions and Importers of Motor Vehicle – Imposition of Vehicle Entitlement Levy (VEL) as proposed in the Budget 2016 – Circular No. SEC/2016/01 [20 January 2016]
2015 |
| Instructions to Individuals (leave the country permanently) and Banks and Financial Institutions (responsible in obtaining clearance prior to remittances) – Migrating Tax – Circular No. SEC/2015/10 [29 December 2015] |
| Implementation of the proposed Taxes & Levies imposed under the Finance Bill – Circular No. SEC/2015/08 [26 October 2015] |
| Instructions to Employers in the Government Sector on Taxation of the Employment Income and Tax Deductions under PAYE Scheme – Circular No. SEC/2015/05 [06 July 2015] |
| Instructions to Employers on Tax Deductions under PAYE scheme applicable for all Private Sector Employers, Banks, Statutory Boards and Corporations etc. Circular No. SEC/2015/04 [06 July 2015] |
| Instructions and Guidelines on charging Stamp Duty and reporting & remitting to the Commissioner General of Inland Revenue by institutions authorized to compound Stamp Duty – Circular No. SEC/2015/03 [21 April 2015] |
| Withholding tax on interest paid by Banks or other Financial Institutions .SEC/2015/02 [25 Mar 2015] |
Amendments to the VAT Act as per the Budget 2015 and Rate Change of VAT (Effective from 01/01/2015) – Circular No. SEC/2015/01 [09 Feb 2015.]
2014 |
| Instructions to Employers in the Government Sector on Taxation of the Employment Income and Tax Deductions under PAYE Scheme – Circular No. SEC/2014/06 [25 July 2014] |
| Instructions to Employers on Tax Deductions under PAYE scheme applicable for all Private Sector Employers, Banks, Statutory Boards and Corporations etc. – Circular No. SEC/2014/05 [25 July 2014] |
Circular to Clearance Certificate in respect of Foreign Remittance – Circular No. SEC/2014/02 [26 Mar 2014]
2013 |
Circular to Public Sector (Instructions to the Employers in the Public Sector) – Circular No. SEC/2013/07 : [01 Sep 2013]
2011 |
| Circular to VAT Registered Persons -Circular No. 2011/07 [09 Sep 2011] Illustrations to VAT Return |
Instructions on submission of reports to SVAT branch – Circular to SVAT Registered Persons – SEC 2011/06 [09 Sep 2011]
2008 |
| Implementation of VAT on Special Projects and Projects Exempt Under Strategic Development Projects Act. Sec/2008/03. [05 Aug 2008] |
