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Sri Lanka Inland Revenue -How to file WHT-
To file the WHT return and schedule online, refer to
To understand the structure of the WHT schedules and
how to download the schedule verification tool, refer to
To check the new help options, refer to
A. Returns and schedule submission
1
D. Help options
Calendar: From monthly to quarterly
Return form:
• Minor changes to the return form
• Four new schedules are introduced:
• Schedule 1: Government security details (only for Sri Lanka Central Bank)
• Schedule 2: Individuals, Partnership And Charitable Institution (Section 133), Companies And
Institutions (Other than Company) (Section 133), Corporate Debt Securities (Section 135)
• Schedule 3: Other WHT Deductions (Miscellaneous)
• Schedule 4: List Of WHT Exemption
TIN number change (for banks and financial institutions):
• TIN numbers for the head offices of banks and financial institutions will not be changed. But WHT
numbers allocated for the branches will be replaced by full TIN numbers
Submission of returns and schedules:
• Mandatory submission of schedules. Returns without schedules will be considered incomplete and will
not be processed, and may result in penalties
• Can be submitted manually or electronically if number of entries less than or equal to 20
• Must be submitted electronically if number of entries is more than 20
Changes effective from: From 26 March 2016 (for 1st quarter 2016)
B. Schedule files and schedule
verification tool
SUMMARY OF CHANGES
How to file WHT return and schedules
Manually
Online
A. Returns and schedule submission
1 Access www.ird.gov.lk and login to e-services. Refer to the quick guide “How to login” for more details
2 Select Return Management With Holding Tax (WHT) from the top menu
2
Page 1
Page 16
Page 22
Sri Lanka Inland Revenue -How to file WHT-
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3 Select the return to file and click Proceed
3
4 You will see a pop-up confirmation dialog box to prompt if you are ready to begin tax filling. Click Ok
4
5 Enter the Government Securities of Sri Lanka Central Bank details
6 Enter the Deposits details
5
6
Sri Lanka Inland Revenue -How to file WHT-
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7 Enter the Corporate Debt Securities details
8 Enter the other Withholding Tax Deductions details
7
8
Sri Lanka Inland Revenue -How to file WHT-
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10 Enter the Tax liability for the quarter details
10
11 Click Next
11
9
9 Enter the WHT Exemptions details
12 You will be brought to the second tab “Schedule 01” where you have to enter or upload the schedule 01 details.
To enter the schedule details online, select Update schedule data online and refer to steps 13 to 16
To upload the schedules, select Upload schedule data file and refer to steps 17 to 20
12
Sri Lanka Inland Revenue -How to file WHT-
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Enter WHT schedule 01 details online
If you have more than 20 schedule entries to enter, you will have to upload these details using the WHT
schedule 01 file. Refer to the section Upload WHT schedule 01 data from steps 17 to 20
13 Enter the Schedule 01 details
13
15
14
14 Click Add
15 The record will be added here. Repeat steps 13 to 14 to add more records
16 Click Next
16
Upload WHT schedule 01 data
Refer to to find out how to download the templates for the WHT schedules and
prepare them for submission B. Schedule files
18 17
17 Select the Document type that you will be uploading
18 Click Select Files
You will be brought to the third tab “Schedule 02” where you have to enter or upload the schedule 02 details. To
enter the schedule details online, select Update schedule data online and refer to steps 22 to 25
To upload the schedule file, select Upload schedule data file and refer to steps 26 to 29
Sri Lanka Inland Revenue -How to file WHT-
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19 Select the document to upload and click Open
20 The selected document is uploaded as shown. Repeat steps 17 to 19 to add more documents. Click Next
20
21
21
6
Sri Lanka Inland Revenue -How to file WHT-
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22 Enter the Schedule 02 details
24
Enter WHT schedule 02 details online
If you have more than 20 schedule entries to enter, you will have to upload these details using the WHT
schedule 02 file. Refer to the section Upload WHT schedule 02 data from steps 26 to 29
22
23 Click Add
24 The record will be added here. Repeat steps 22 to 23 to add more records
25
23
25 Click Next
Sri Lanka Inland Revenue -How to file WHT-
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Upload WHT schedule 02 data
Refer to to find out how to download the templates for the WHT schedules and
prepare them for submission B. Schedule files
27 26
26 Select the Document type that you will be uploading
27 Click Select Files
28
28 Select the document to upload and click Open
29 The selected document is uploaded as shown. Repeat steps 26 to 28 to add more documents. Click Next
29
02
Sri Lanka Inland Revenue -How to file WHT-
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30
You will be brought to the fourth tab “Schedule 03” where you have to enter or upload the schedule 03 details. To
enter the schedule details online, select Update schedule data online and refer to steps 32 to 35
To upload the schedule file, select Upload schedule data file and refer to steps 36 to 39
31
Sri Lanka Inland Revenue -How to file WHT-
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34
32
35
33
Enter WHT schedule 03 details online
If you have more than 20 schedule entries to enter, you will have to upload these details using the WHT
schedule 03 file. Refer to the section Upload WHT schedule 03 data from steps 36 to 39
32 Enter the Schedule 03 details
33 Click Add
34 The record will be added here. Repeat steps 32 to 33 to add more records
35 Click Next
Sri Lanka Inland Revenue -How to file WHT-
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Upload WHT schedule 03 data
Refer to to find out how to download the templates for the WHT schedules and
prepare them for submission B. Schedule files
37 36
36 Select the Document type that you will be uploading
37 Click Select Files
38
38 Select the document to upload and click Open
39 The selected document is uploaded as shown. Repeat steps 36 to 38 to add more documents. Click Next
39
Sri Lanka Inland Revenue -How to file WHT-
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40
You will be brought to the fifth tab “Schedule 04” where you have to enter or upload the schedule 04 details. To
enter the schedule details online, select Update schedule data online and refer to steps 41 to 44
To upload the schedule file, select Upload schedule data file and refer to steps 45 to 48
40
Sri Lanka Inland Revenue -How to file WHT-
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43
41
44
42
Enter WHT schedule 04 details online
If you have more than 20 schedule entries to enter, you will have to upload these details using the WHT
schedule 04 file. Refer to the section Upload WHT schedule 04 data from steps 45 to 48
41 Enter the Schedule 04 details
42 Click Add
43 The record will be added here. Repeat steps 41 to 42 to add more records
44 Click Next
Sri Lanka Inland Revenue -How to file WHT-
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Upload WHT schedule 04 data
Refer to to find out how to download the templates for the WHT schedules and
prepare them for submission B. Schedule files
46 45
45 Select the Document type that you will be uploading
46 Click Select Files
47
47 Select the document to upload and click Open
48 The selected document is uploaded as shown. Repeat steps 36 to 38 to add more documents. Click Next
48
Sri Lanka Inland Revenue -How to file WHT-
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49 You will be taken to the “Confirmation” tab where you will be show a summary of your application (The screen
shot is not shown here as it is too long). Click Submit
49
50 Click OK
50
51
51 You will see an acknowledgement of your submission. Click Print to print a copy of this acknowledgement page
for your record
Sri Lanka Inland Revenue -How to file WHT-
B. Schedule files and schedule verification tool
16
53 To understand more about the structure of the WHT schedule 01 file, what the individual fields mean and the
naming convention required, refer to steps 58-60
54 To understand more about the structure of the WHT schedule 02 file, what the individual fields mean and the
naming convention required, refer to steps 61-63
57 To ensure that your schedule files are free of structural errors, IRD has come up with a schedule verification tool
that you can use to verify your schedules before you submit it online via e-Services.
To find out how to use the schedule verification tool, download the “How to use the schedule verification tool”
quick guide from the IRD portal
55 To understand more about the structure of the WHT schedule 03 file, what the individual fields mean and the
naming convention required, refer to steps 64-66
56 To understand more about the structure of the WHT schedule 04 file, what the individual fields mean and the
naming convention required, refer to steps 67-69
52 Access Downloads Schedules from the top menu. Download the excel templates from the IRD portal to your
hard drive. Please make sure that you use the latest schedules downloaded from the IRD portal. The schedule files
have validation rules which could be updated time to time.
52
Sri Lanka Inland Revenue -How to file WHT-
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25 Download the “How to use the schedule verification tool” quick guide for instructions on:
- Downloading and running the schedule verification tool
- Downloading schedule templates from the schedule verification tool
- Verifying schedules using the schedule verification tool
24
24 To view the quick guide for the schedule file verification tool, click here
23
23 Access Downloads Quick Guides from the top menu
Sri Lanka Inland Revenue -How to file WHT-
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WHT Schedule 01
Sample format:
Field explanation: Field Explanation
Serial No. Running unique serial number
Type of Deposit/Security Value should be one of the following: - Treasury Bill - Treasury Bond - Rupee Account - Standing Deposit - Others
Name of Financial Institution Name of financial institute
WHT Amount WHT amount paid
Deducted date Date of deduction in YYYY-MM-DD format
File naming
convention:
58
59
60
For the resubmission of schedules due to amendments, you will have to burn these
schedules on a CD and present the files to TPSU at IRD HQ office
You will have to name the WHT schedule 01 file according to the following format:
For example:
Ensure that the file is saved in .csv format
First time submission 103356111_WHT_SCHEDULE01_1621_20160430_ORIGINAL_V1.csv
Subsequent submission for amendments
103356111_WHT_SCHEDULE01_1621_20160430_AMENDMENT_V1.csv
Period Code Date of submission Taxpayer
Identification Number
ORIGINAL: First time submission
AMENDMENT: Subsequent submission for changes Version number
TIN_WHT_SCHEDULE01_XXXX_YYYYMMDD_ORIGINAL_V1.csv
Sri Lanka Inland Revenue -How to file WHT-
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WHT Schedule 02
Sample format:
Please note that the above format appears as a single line inside the schedule file. It has been broken into 2 lines for illustration purposes
Field explanation: Field Explanation
Serial No. Running unique serial number
Type of Deposit/Security Value should be one of the following: - Fixed Deposit - Savings - Other Deposits - Debentures - Commercial Papers
- Promissory Notes - Other Securities
Name Account holder’s name
Address Account holder’s address
TIN Taxpayer Identification Number (If taxpayer is an individual , provide the identity card number or passport number. If taxpayer is a company, provide the TIN number. For others, provide any other relevant registration number)
Account No/ Debt Security No Account No. or debt security No.
Branch Code Relevant bank branch code of the account
Date of Commencement of Deposit/ Debt Security
Date of commencement of deposit/ debt security in YYYY-MM-DD format
Date of Maturity Date of maturity in YYYY-MM-DD format
Amount of Deposit/ Value (Rs) Amount of deposit or debt security value
Interest Rate (%) Bank’s Interest Rate
Interest paid/ payable (Rs) Interest paid/ payable
Rate of WHT (%) Rate of WHT
WHT (Rs) Should be equal to Interest paid/ payable (Rs) * Rate of WHT (%)
File naming
convention:
61
62
63
For the resubmission of schedules due to amendments, you will have to burn these
schedules on a CD and present the files to TPSU at IRD HQ office
You will have to name the WHT schedule 02 file according to the following format:
For example:
Ensure that the file is saved in .csv format
First time submission 103356111_WHT_SCHEDULE02_1621_20160430_ORIGINAL_V1.csv
Subsequent submission for amendments
103356111_WHT_SCHEDULE02_1621_20160430_AMENDMENT_V1.csv
Period Code Date of submission Taxpayer
Identification Number
ORIGINAL: First time submission
AMENDMENT: Subsequent submission for changes Version number
TIN_WHT_SCHEDULE02_XXXX_YYYYMMDD_ORIGINAL_V1.csv
Sri Lanka Inland Revenue -How to file WHT-
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WHT Schedule 03
Sample format:
Field explanation: Field Explanation
Serial No. Running unique serial number
Type/ Description/ Section Value should be one of the following: - Sec 36 Interest - Sec 37 Interest - Sec 38 Interest - Sec 39 Royalty - Sec 95 Interest - Sec 95 Royalty - Sec 95 Other - Sec 157 Rewards - Sec 157 Share of Fine - Sec 157 Lottery Prize - Sec 157 Betting & Gambling - Sec 157 Other - Sec 160 Royalty - Sec 160 Management Fee - Sec 160 Annuity - Sec 160 Other - Sec 160A Auction
Name Tax payer’s name
Address Tax payer’s address
NIC No / TIN No/ Passport No
Tax payer’s NIC No / TIN No/ Passport No
Date of payment/ Event/Auction Date of payment/ Event/Auction in YYYY-MM-DD format
Value (Rs) Value on which WHT deducted
Rate of WHT (%) WHT rate
WHT (Rs) Should be equal to Value (Rs) * Rate of WHT (%)
File naming
convention:
64
65
66
For the resubmission of schedules due to amendments, you will have to burn these
schedules on a CD and present the files to TPSU at IRD HQ office
You will have to name the WHT schedule 03 file according to the following format:
For example:
Ensure that the file is saved in .csv format
First time submission 103356111_WHT_SCHEDULE03_1621_20160430_ORIGINAL_V1.csv
Subsequent submission for amendments
103356111_WHT_SCHEDULE03_1621_20160430_AMENDMENT_V1.csv
Period Code Date of submission Taxpayer
Identification Number
ORIGINAL: First time submission
AMENDMENT: Subsequent submission for changes Version number
TIN_WHT_SCHEDULE03_XXXX_YYYYMMDD_ORIGINAL_V1.csv
Sri Lanka Inland Revenue -How to file WHT-
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WHT Schedule 04
Sample format:
Field explanation: Field Explanation
Serial No. Running unique serial number
Type of Deposit/ Debt Security Value should be one of the following: - Deposits - Debt Securities - Rewards/ Fines/ Lottery etc. - Other
Branch Code Relevant bank branch code
Tax Payer Name Tax payer’s name
NIC No / TIN No Tax payer’s NIC No / TIN No
Value / Interest Value on which WHT is not deducted
Reason Value should be one of the following: - In terms of section7A - In terms of section9 - In terms of section13 - In terms of section139
File naming
convention:
67
68
69
For the resubmission of schedules due to amendments, you will have to burn these
schedules on a CD and present the files to TPSU at IRD HQ office
You will have to name the WHT schedule 04 file according to the following format:
For example:
Ensure that the file is saved in .csv format
First time submission 103356111_WHT_SCHEDULE04_1621_20160430_ORIGINAL_V1.csv
Subsequent submission for amendments
103356111_WHT_SCHEDULE04_1621_20160430_AMENDMENT_V1.csv
Period Code Date of submission Taxpayer
Identification Number
ORIGINAL: First time submission
AMENDMENT: Subsequent submission for changes Version number
TIN_WHT_SCHEDULE04_XXXX_YYYYMMDD_ORIGINAL_V1.csv
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Select language:
Enter TIN
Select option
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Select tax type
1 Unregistered taxpayer 2 Registered taxpayer
Unregistered Registered
Sri Lanka Inland Revenue -How to file WHT-
The TPS unit can help you with:
• Registration as a Taxpayer and issuing of Taxpayer Identification Number (TIN)
• Registration for tax types
• Updating of Taxpayer profile
• Issuing of Personal Identification Number (PIN) to use e-Services
• Issuing of Clearance certificate
• Advice on tax responsibilities and obligations
• Collection of returns and supporting documents
Walk in to the Taxpayer Services Unit- Monday to Friday 8:30 am to 4:00 pm (except public holidays)
Call Center- Monday to Friday 9:00 am to 7:00 pm, Saturday 9:00 am to 1:00 pm
Online help prompts: The blue icons next to some fields show additional information when the mouse is
placed on them
Taxpayer Services Unit INLAND REVENUE DEPARTMENT SIR CHITTAMPALAM A GARDINER MAWATHA, COLOMBO 02
Call Center
1944
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