
The Department of Inland Revenue has amended a notice stating that all persons registered for income tax must submit their income tax returns for the assessment year 2024/2025 by 30 November 2025, or face legal action.
In the updated notice, the Department explained that this decision was taken in light of adverse weather conditions.
Previously, the Department had indicated that, in accordance with the provisions of the Inland Revenue Act No. 24 of 2017, all taxpayers were required to file their income tax returns for the 2024/2025 assessment year on or before 30 November 2025.
However, due to the impact of Cyclone Ditwah and the severe weather conditions affecting many parts of Sri Lanka, numerous taxpayers and their representatives were unable to submit their income tax returns within the stipulated time frame.
Taking these circumstances into account, taxpayers who submit their income tax returns for the 2024/2025 assessment year on or before 31 December 2025 will be allowed to file without incurring penalties, assessment notices, or criminal proceedings under the Inland Revenue Act for late submission.
The Department of Inland Revenue therefore, urges all taxpayers who have not yet submitted their returns to take advantage of this extended relief period to file their income tax returns.