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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 16

Page 22

http://www.ird.gov.lk/


2

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


3

7 Enter the Corporate Debt Securities details

8 Enter the other Withholding Tax Deductions details

7

8


4

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


5

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


19

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


7


24




22

23 Click Add


25

23

25 Click Next


8




27 26



28



29

02


9

30

You will be brought to the fourth tab “Schedule 03” where you have to enter or upload the schedule 03 details. To



31


10

34

32

35

33





33 Click Add


35 Click Next


11




37 36



38



39


12

40

You will be brought to the fifth tab “Schedule 04” where you have to enter or upload the schedule 04 details. To



40


13

43

41

44

42





42 Click Add


44 Click Next


14




46 45



47



48


15

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


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



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





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


17

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


18

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


19

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



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 example:











20

WHT Schedule 03

Sample format:



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 example:











21

WHT Schedule 04

Sample format:



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 example:










C. Help options

1 Sinhala 2 Tamil 3 English

1 General information 2 Tax related 3 Complaints

1 Report tax evasion

2 General complaint

3 Others

1 Payment

2 Returns

3 Registration

Select FAQ or speak to the

call center agent

1 Income tax

2 VAT/ SVAT

3 NBT/ ESC

4 PAYE/ Withholding

5 Stamp duty

6 Others

6 Collections

7 Refunds

8 Directions

4 Assessment

5 Appeals & Objections

9 Others

Select language:

Enter TIN

Select option

Select option Select function Select question type

Select tax type

1 Unregistered taxpayer 2 Registered taxpayer

Unregistered Registered


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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