Dan ethakota padiyata Tax gewana manussayek Fix Deposit dala thibboth eekatath Tax gewanna onada?
ela thankxHari widiya nan umba tax file ekak open karala okkoma income & relief expenses tika dala IRD ekata report karana eka. Habai umba ehema karanne nathi nisa paye salary eken kapei, FD eke interest ekata WHT witharak wadi.
Umba tax file ekak open karanawa nan umbe taxable income eken education, approved donations, housing loan interest wage ewa adu karanna puluwan. 1.2 mil wenakanda koheda puluwan kalinnnan. Dan kohomada danne na.
------ Post added on Oct 13, 2022 at 6:43 AM
nathiwei nehටැක්ස් ෆයිල් එකක් ඔපන් කරොත් කෑපෙන්නෙ නැද්දව්?
ela thankx
nathiwei neh
ඒ උනාට කැපෙනවා ඇති බන් 5% FD වලින් කොහොමත්
ඒ උනාට කැපෙනවා ඇති බන් 5% FD වලින් කොහොමත්
ඔය 5% සින් එක නම් අවුලක් නැ බන්. 30ක් කැපුනොත් තමා කෙස් එකUpcoming changes to Withholding Tax (WHT) applicable for residents and non-residents of Sri Lanka
Based on the 2022 interim budget passed in the Parliament on the 30th of August 2022, the below proposals will be effective subject to the legislation being issued to this effect in due course.
Accordingly, the changes are expected to come in to effect under Withholding tax (WHT) or Advanced Income Tax (AIT) with effect from 1st October, 2022
a) Making Advance Income Tax (AIT) or Withholding tax (WHT) mandatory on interest income
b) Considering WHT/AIT on Interest Income of individual taxpayers as a final payment
c) Deduction of AIT/WHT from Interest payments of both Resident and Non-resident persons at the rate of 5% with the exception for senior citizens with a relief up to LKR 1.5 million p.a., subject to the declaration being submitted to the Bank
The above is a factual presentation of the proposals as they were presented and we are yet to ascertain the specific details on any exemptions (excluding senior citizens accounts) applicable for any specific account types / persons.
Once the relevant legislation is passed to this effect the Bank will be enacting the changes with immediate effect and will proceed to charge WHT accordingly and will be communicating the details regarding any other exemptions granted.
In the case of senior citizen deposit holders, a declaration (to be confirmed upon legislation being issued) should be submitted to obtain the benefit of the relief of interest income up to LKR 1.5 million per annum and the Bank will announce a deadline within which the declaration is required to be submitted. WHT charged on senior citizen’s interest income up to such deadline will be reversed in line with the details submitted via the aforementioned declaration.
Please note as defined by the Inland Revenue Act a “senior citizen” with respect to a year of assessment means an individual who is –
(a) a citizen of Sri Lanka during the year of assessment;
(b) resident in Sri Lanka for the year of assessment; and
(c) who is sixty years old or above at any time during the year of assessment.
* In the case where a declaration is not submitted to the Bank, the Bank will apply 5% WHT on the full interest payment earned on deposits held by senior citizens.
Thank you for banking with HSBC.
ඔව් බන්sulupatu arillak neweine meka
umbe income expenditure structure eka anuwa tax file ekak open karanawada nadda kiyala balapan. fd godak thiyenawanan 5% kapenna dila sadda nathuwa idapan. habai ehema nathuwa housing loan, education walata loku% ekak use wenawanan tax file ekak open karala wasiyak ganna puluwan. mona magula unath ithin kelawillak thama thiyenneඔය 5% සින් එක නම් අවුලක් නැ බන්. 30ක් කැපුනොත් තමා කෙස් එක
ඔව් බන්
