Foreign workers in SL must pay mandatory tax
(FASTNEWS | COLOMBO) – The Inland Revenue Department says foreign workers employed in Sri Lanka must pay a mandatory tax.
The Department said employers are required to remit the Advance Personal Income Tax by deducting from the remuneration of respective employees, if such employees are resident in terms of the provisions of the Inland Revenue Act No.24 of 2017, with the consent of respective employees.
The Department said consent of the respective employee is required only from the resident and not citizen employees.
Therefore, the Inland Revenue Department said the deduction of APIT is compulsory with effect from the 1st of April 2020 on remuneration payments to all non-resident employees and all resident but non-citizens employees regardless of their consent.