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Circulars

List of Circulars ​

To all Secretaries to the Ministries, Chief Provincial Secretaries, District Secretaries/Government Agents, Heads of the Departments, Chief Accountants, Heads of Corporations, Statutory Boards and Public Enterprises Paying of Value Added Tax (VAT) to the Suppliers. - Circular No. CGIR/2019/3 (Ins. & Cir) [06 July 2019]
Circular to all Financial Institutions - Imposition of Debt Repayment Levy under the Finance Act No. 35 of 2018 and Guideline for Debt Repayment Levy (DRL) on the Supply of Financial Services - Circular No. SEC/2019/03 [24 June 2019]
Circular to all District Secretaries and Divisional Secretaries - Charging, collecting and remitting the Stamp Duty arrears on any license issued for sale of liquor or any license for sale of bottled toddy. - Circular No. SEC/2019/01 [14 May 2019]
Circular to all District Secretaries and Divisional Secretaries - Charging, collecting and remitting the Stamp Duty on any license issued for sale of liquor or any license issued for sale of bottled toddy which are issued on or after 01st October 2018 - Circular No. SEC/2019/01 [14 May 2019]
Circular to Taxpayers – Instructions to taxpayers for requesting a private ruling - Circular No. SEC/2018/07 [16 June 2018]
Circular to Withholding Agents – Withholding from Payment made under Section 84 and 85 - Circular No. SEC/2018/06 [18 April 2018]
Circular to Commercial Banks and specialized Banks – Furnishing of Tax Clearance Certificate to Banks - Circular No. SEC/2018/03 [29 March 2018]
Circular to Banks, Financial Institutions and Remitters of Foreign Exchange – Collection of Remittance Fee(RF) on the Inward Remittance of Foreign Exchange as Enacted in the Foreign Exchange Act No. 12 of 2017 - Circular No. SEC/2018/02 [27 March 2018]
Withholding Tax on Interest paid by Banks or other Financial Institutions - Circular No. SEC/2018/01 [16 March 2018]
Circular to Commercial Banks and Specialized Banks – Furnishing of Tax Clearance Certificate to Banks - Circular No. SEC/2017/05 [16 November 2017]
Circular to Imposition of Economic Service Charge (ESC) in Advance on the turnover of Importers, of items subject to Special Commodity Levy- Circular No. SEC/2016/05 [18 April 2016]
Circular to all VAT Registered Persons - Implementation of the Policy Decision of the Ministry of Finance, Deferment of Proposed Amendments to the VAT Act by Budget 2016- Circular No. SEC/2016/02 [29 January 2016]
Circular to Banks, Financial Institutions and Importers of Motor Vehicle - Imposition of Vehicle Entitlement Levy (VEL) as proposed in the Budget 2016 - Circular No. SEC/2016/01 [20 January 2016]
Instructions to Individuals (leave the country permanently) and Banks and Financial Institutions (responsible in obtaining clearance prior to remittances) - Migrating Tax - Circular No. SEC/2015/10 [29 December 2015]
Implementation of the proposed Taxes & Levies imposed under the Finance Bill - Circular No. SEC/2015/08 [26 October 2015]
Instructions to Employers in the Government Sector on Taxation of the Employment Income and Tax Deductions under PAYE Scheme - Circular No. SEC/2015/05 [06 July 2015]
Instructions to Employers on Tax Deductions under PAYE scheme applicable for all Private Sector Employers, Banks, Statutory Boards and Corporations etc. Circular No. SEC/2015/04 [06 July 2015]
Instructions and Guidelines on charging Stamp Duty and reporting & remitting to the Commissioner General of Inland Revenue by institutions authorized to compound Stamp Duty - Circular No. SEC/2015/03 [21 April 2015]
Withholding tax on interest paid by Banks or other Financial Institutions .SEC/2015/02 [25 Mar 2015]
Amendments to the VAT Act as per the Budget 2015 and Rate Change of VAT (Effective from 01/01/2015) - Circular No. SEC/2015/01 [09 Feb 2015.]
Instructions to Employers in the Government Sector on Taxation of the Employment Income and Tax Deductions under PAYE Scheme - Circular No. SEC/2014/06 [25 July 2014]
Instructions to Employers on Tax Deductions under PAYE scheme applicable for all Private Sector Employers, Banks, Statutory Boards and Corporations etc. - Circular No. SEC/2014/05 [25 July 2014]
Circular to Clearance Certificate in respect of Foreign Remittance - Circular No. SEC/2014/02 [26 Mar 2014]
Circular to Public Sector (Instructions to the Employers in the Public Sector) - Circular No. SEC/2013/07 : [01 Sep 2013]
Circular to VAT Registered Persons -Circular No. 2011/07 [09 Sep 2011] Illustrations to VAT Return
Instructions on submission of reports to SVAT branch - Circular to SVAT Registered Persons - SEC 2011/06 [09 Sep 2011]
Implementation of VAT on Special Projects and Projects Exempt Under Strategic Development Projects Act. Sec/2008/03. [05 Aug 2008]
Last updated: 18-08-2015