Jan 01, 2020 (LBO) – Sri Lanka's Inland Revenue Department has issued a new circular to banks and financial institutions detailing the new Withholding Tax structure which will be effective from today to 31 March 2020.
According to the circular, for the period from today to 31 March, aggregate interest income from all the accounts to an account holder up to 250,000 rupees per month is exempted from WHT.
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Further, as per the instructions, the interest paid to any person shall not be subject to WHT with effect from 01 April 2020.
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The full circular is reproduced below.
SEC_2019_04_E