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L_M_Corporate Refunds
Home :: Units & Services :: Large & Medium Corporate Refunds

Large & Medium Corporate Refunds Units

All refund claims of large and medium corporate business entities relating to all tax types are handled by the Large & Medium Corporate Refunds Section. For this purpose, three separate units are established under this section to handle all refund claims of large corporate, medium corporate, and Value Added Tax (VAT) refund claims of large and medium corporate entities related to the tax periods prior to 01-01-2016.

Refund Units
  1. Large Corporate Refund Unit (LCRU)
  2. Medium Corporate Refund Unit 01 (MCRU-01)
  3. Medium Corporate Refund Unit 02 (MCRU-02)



Large Corporate Refund Unit (LCRU)

Large Corporate Refund Unit handles all refund claims of large corporate business entities relating to all tax types, such as Corporate Income Tax (CIT), Value Added Tax (VAT).

Main activities of the Large Corporate Refund Unit
  • Dealing with Corporate Income Tax refund claims
  • Dealing with Value Added Tax refund claims
  • Issuing Credit Vouchers in relation to VAT Deferment Facility at Customs and BOI
Location of the Large Corporate Refund Unit
  • 3rd Floor(Left Wing),
  • Inland Revenue Department
  • Sir Chittampalam A Gardiner Mawatha
  • Colombo 02
Contact Details

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Medium Corporate Refund Unit - 01 (MCRU-01)

Medium Corporate Refund Unit 01 handles all refund claims of medium corporate business entities relating to all tax types, such as Corporate Income Tax (CIT), Value Added Tax (VAT).

The main activities of the Medium Corporate Refund Unit - 01
  • Dealing with Corporate Income Tax refund claims
  • Dealing with Value Added Tax refund claims
  • Issuing Credit Vouchers in relation to VAT Deferment Facility at Customs and BOI
Location of the Medium Corporate Refund Unit - 01
  • 12th Floor(South Wing),
  • Inland Revenue Department
  • Sir Chittampalam A Gardiner Mawatha
  • Colombo 02
Contact Details

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Medium Corporate Refund Unit - 02 (MCRU-02)

Medium Corporate Refund Unit 02 handles Value Added Tax (VAT) refund claims of large and medium corporate business entities relating to tax periods prior to 01-01-2016 (referred to as Legacy Period).

The main activities of the Medium Corporate Refund Unit - 02
  • Dealing with Value Added Tax (VAT) refund claims related to tax periods prior to 01-01-2016
  • Issuing Credit Vouchers in relation to VAT Deferment Facility at Customs and BOI
Location of the Medium Corporate Unit - 02
  • 7th Floor(Left Wing),
  • Inland Revenue Department
  • Sir Chittampalam A Gardiner Mawatha
  • Colombo 02
Contact Details

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Last updated: 27-05-2020