Registry entry

Sri Lanka Return of Income — Individual (Form Asmt_IIT_001)

The Inland Revenue Department's (IRD) annual "Return of Income – Individual", the principal individual income tax return filed under section 126 of the Inland Revenue Act, No. 24 of 2017 for the year of assessment 2025/2026. Electronic filing is mandatory for every person under section 113(1B) of the same Act; this document models the static, currently-published specimen IRD itself distributes to describe the return's structure, not IRD's authenticated e-filing wizard. Models the return's own Section 01 (Statement of Tax Calculation — the cage-numbered income, deduction, relief, and tax-payable summary lines that roll up figures computed in the return's own ten numbered Schedules), the Part E schedule-attached checklist, and Section 02 (the optional approved-accountant/preparer disclosure and the taxpayer's own mandatory declaration). Out of scope: the detailed line-by-line breakdown inside Schedules 1 through 10 themselves (over 130 further numbered cages across a separate 12-page companion document, Asmt_IIT_002, covering employment/business/investment/other income detail, qualifying-payment and solar-panel relief computations, withholding/advance-tax credits, and multi-year loss carry-forward) and the Statement of Assets and Liabilities (Asmt_IIT_003) — each a natural future companion schema, following this registry's established convention (e.g. `il/tax-authority/1301-personal-details`) of scoping a first schema to a large multi-schedule return's own summary/identity/declaration structure rather than every downstream schedule. This document describes the return only; it does not submit anything on the filer's behalf, and does not imply endorsement by the Government of Sri Lanka or the Inland Revenue Department. GovSchema is independent and is not affiliated with, endorsed by, or operated by the Government of Sri Lanka.

Registry entry

lk/ird/return-of-income-individual

Jurisdiction
Sri Lanka · national
Version
1.0.0
Verification
draft
Authority
Inland Revenue Department

Authoritative source Form No. Asmt_IIT_001_E, "Return of Income – Individual", Year of Assessment 2025/2026, English edition

Machine access

Schema document
registry/lk/ird/return-of-income-individual/1.0.0/schema.jsonapplication/schema+json
Verification record
registry/lk/ird/return-of-income-individual/1.0.0/VERIFICATION.mdtext/markdown
Registry catalog
registry/index.jsonone record per schema id

Field reference

48 fields, read from the published schema.json, with names, types, requiredness, and validation as the document states them. The live government form remains the authoritative source.

Fields

  • taxYear string required

    The year of assessment this return covers, in the form's own "YYYY/YYYY" split-year format (Sri Lanka's tax year runs 1 April to 31 March).

    pattern
  • taxpayerIdentificationNumber string required

    The filer's Taxpayer Identification Number issued by IRD.

  • taxpayerAddress string required

    The filer's address as registered with IRD.

  • residencyStatus enum required

    The filer's residency status for the year of assessment.

    enum: RESIDENT | NON_RESIDENT
  • seniorCitizen boolean required

    Whether the filer qualifies as a senior citizen.

  • employmentIncome number required

    Total employment income, carried forward from Schedule 1 cage 111.

  • businessIncome number required

    Total business income (sole proprietorship, partnership share, and trust-beneficiary share), carried forward from Schedule 2 cage 215.

  • investmentIncome number required

    Total investment income, carried forward from Schedule 3 cage 315.

  • otherIncome number required

    Total other income, carried forward from Schedule 4 cage 403.

  • assessableIncome number required

    Sum of employment, business, investment, and other income (cages 10+20+30+40).

  • reliefForRentIncome number required

    Relief for rent income — 25% of total rent income from sole proprietorship and partnership — carried forward from Schedule 3 cage 316.

  • reliefOnSolarPanel number required

    Relief for a resident individual's expenditure on fixing solar panels on their premises, carried forward from Schedule 5C cage 512.

  • personalRelief number required

    The filer's statutory personal relief amount.

  • totalReliefs number required

    Sum of the rent-income relief, solar-panel relief, and personal relief (cages 60+70+80).

  • qualifyingPayments number required

    Total deductible qualifying payments (approved-charity/government donations and related expenditure reliefs), carried forward from Schedule 5A/5B cage 510.

  • totalDeductionsFromAssessableIncome number required

    Sum of total reliefs and qualifying payments (cages 90+100).

  • taxableIncome number required

    Assessable income less total deductions from assessable income (cage 50 minus cage 110).

  • taxOnTerminalBenefits number required

    Tax on terminal benefits, carried forward from Schedule 8 cage 805.

  • taxOnGainOnRealizationOfInvestmentAssets number required

    Tax on gain on realization of investment assets (own and from partnership), carried forward from Schedule 8 cages 806.3 and 807.3.

  • taxOnBalanceTaxableIncome number required

    Tax on the balance of taxable income at the applicable special/progressive rates, carried forward from Schedule 8 cage 810.

  • taxOnFinalWithholdingPayments number required

    Tax on final withholding payments where WHT was not deducted, carried forward from Schedule 6B cage 614 via Schedule 8 cage 811.

  • totalTaxPayable number required

    Sum of the four tax-on-income components (cages 130+140+150+160).

  • taxCredits number required

    Total tax credits (foreign tax credit, APIT, advance income tax, withholding tax, and installment payments), carried forward from Schedule 9 cage 912.

  • balanceTaxPayable number optional

    Populated only when total tax payable (cage 170) exceeds tax credits (cage 180); equal to cage 170 minus cage 180. Mutually exclusive with refundClaimed — the form's own instruction directs the filer to complete exactly one of the two, and GovSchema's requiredWhen condition does not support a numeric-comparison gate between two other fields, so this exclusivity is disclosed here rather than encoded.

  • refundClaimed number optional

    Populated only when tax credits (cage 180) exceed total tax payable (cage 170); equal to cage 180 minus cage 170. Mutually exclusive with balanceTaxPayable — see that field's own description.

  • totalExemptExcludedIncome number optional

    Total exempt/excluded income across all four income categories, applicable only when the filer has such income; sum of Schedule 1 cage 115, Schedule 2 cage 216, Schedule 3 cage 317, and Schedule 4 cage 407.

  • foreignCurrencyRemittedAmount number optional

    Total foreign currency remitted into Sri Lanka during the year across employment, business, investment, and other income, applicable only when the filer remitted foreign currency; carried forward from Schedule 4 cage 406.e.

  • schedule1Attached boolean optional

    Marked when Schedule 1 (Employment Income) is filled and attached to this return.

  • schedule2Attached boolean optional

    Marked when Schedule 2 (Business Income) is filled and attached to this return.

  • schedule3Attached boolean optional

    Marked when Schedule 3 (Investment Income) is filled and attached to this return.

  • schedule4Attached boolean optional

    Marked when Schedule 4 (Other Income) is filled and attached to this return.

  • schedule5Attached boolean optional

    Marked when Schedule 5 (Qualifying Payments & Expenditure Relief, including the solar-panel-relief sub-schedule 5C) is filled and attached to this return.

  • schedule6Attached boolean optional

    Marked when Schedule 6 (WHT on Final Withholding Payments) is filled and attached to this return.

  • schedule7Attached boolean optional

    Marked when Schedule 7 (Advance Income Tax / Withholding Tax) is filled and attached to this return.

  • schedule8Attached boolean optional

    Marked when Schedule 8 (Tax Calculation) is filled and attached to this return.

  • schedule9Attached boolean optional

    Marked when Schedule 9 (Tax Credits) is filled and attached to this return.

  • schedule10Attached boolean optional

    Marked when Schedule 10 (Loss Adjustment) is filled and attached to this return.

  • preparedByApprovedAccountant boolean required

    Whether this return, or part of it, was prepared by an approved accountant or any other person for payment. If "Yes", Part A of Section 02 must be completed and the person's certificate attached.

  • accountantName string optional

    Name of the approved accountant or other paid preparer.

  • accountantDesignation string optional

    Professional designation of the approved accountant or other paid preparer.

  • accountantTelephoneOrMobile string optional

    Telephone or mobile number of the approved accountant or other paid preparer.

  • accountantEmail string optional

    Email address of the approved accountant or other paid preparer.

    pattern
  • accountantCertificationDate date optional

    Date the approved accountant or other paid preparer signed the certification.

  • declarantFullName string required

    Full name of the taxpayer declaring this return.

  • declarantTelephoneOrMobile string optional

    Telephone or mobile number of the declarant.

  • declarantEmail string optional

    Email address of the declarant.

    pattern
  • declarantNicOrPassportNumber string required

    National Identity Card number or passport number of the declarant.

  • declarationDate date required

    Date the declarant signs the declaration.

Verification record

This file is the source-review record for this document version, per the manual-source-review-v1 practice. It documents the provenance of the published fields and states the current verification claim honestly.

Current claim

  • status: draft
  • verification.method: manual-source-review-v1
  • verification.lastVerifiedAt: 2026-07-16

This is a GovSchema Standard Research cycle (GOV-3267). Sri Lanka stood at 4 of 6 verticals (Passport, DMV, Visa, National ID) at the start of this cycle, with Business Formation and Taxes both open. This document opens Sri Lanka's Taxes vertical (5 of 6).

Discovery

A dedicated research pass (delegated to a subagent, results independently re-verified below) was tasked with finding a stronger Business Formation or Taxes source than the two candidates already on this registry's own backlog: a thin, provincial-only Business Formation specimen (bnr.wp.gov.lk BNR-01, ~15 fields) and no Taxes candidate at all. It located the Inland Revenue Department's own "Downloads" page for individual income tax, which directly links the current year-of-assessment Return of Income and its companion Schedules — a national-level, unauthenticated, currently-published, richly field-labeled specimen, a clear win over the Business Formation backlog lead.

Source re-verification (Phase 1)

  • URL: https://www.ird.gov.lk/en/Downloads/IT_Individuals_Doc/Asmt_IIT_001_2025_2026_E.pdf
  • Retrieved / reviewed: 2026-07-16, independently re-fetched this cycle with plain curl (no login/CAPTCHA/WAF gate — the IRD site serves this PDF directly from a SharePoint-backed document library).
  • HTTP status: 200. Content-Type: application/pdf. Content-Length: 778,937 bytes. Last-Modified: Thu, 09 Jul 2026 08:39:16 GMT (current for the 2025/2026 year of assessment). sha256: d89252750a27800e82139de8543eaa5be0f48236f3c61df47c95dea01aab6161 — independently computed against a fresh download, matching the subagent-reported figure exactly.
  • Companion document cross-referenced (not modelled in fields[]): https://www.ird.gov.lk/en/Downloads/IT_Individuals_Doc/Asmt_IIT_002_2025_2026_E.pdf — HTTP 200, application/pdf, 3,107,459 bytes, sha256 13941f60b8f45824eb5eb5d6d97387dd25c7078ee86c4e35a555b84fbcbb0264, 12 pages. Used only to confirm each Schedule's own printed title and cage-number range for the Part E checklist labels and the cage-cross-reference notes in this document's field descriptions (see Field inventory below).
  • File type: both PDFs are genuine, non-scanned, flat print-and-hand-fill specimens — zero /AcroForm//Widget markers on either (confirmed via pdfjs-dist 3.11.174, legacy CJS build, this registry's own pinned version) and a real, directly-extractable text layer (not OCR).
  • Visual check for required-field markers: both pages of Asmt_IIT_001 were rendered to PNG via pdfjs-dist + node-canvas at 2.5x scale. The embedded TrueType font did not fully rasterize in this renderer (most cell labels render blank — a known pdfjs/node-canvas embedded-font limitation, not a defect in the source PDF), but the visible cage grid, checkbox, and section-divider structure matched the text extraction exactly. Combined with a full-text grep of the extracted layer for (exactly one hit, an unrelated employment-history footnote — "If more than one person involved, use a separate sheet..." — not a required-field marker), this confirms the form carries no asterisk/required-field convention at all. Every field's required/requiredWhen value below is therefore a disclosed statutory judgment call, not derived from an explicit source marking — see Judgment calls disclosed below.

Field inventory (Phase 2)

48 fields[] + 2 documents[], all traceable to a specific printed cage number or labelled block on the two-page Asmt_IIT_001 form:

| Section | Field count | Cage/label range | |---|---|---| | Header (year, TIN, address, residency, senior citizen) | 5 | header block | | Section 01 Part A (income liable to tax) | 5 | cages 10–50 | | Section 01 Part B (deductions from assessable income) | 7 | cages 60–120 | | Section 01 Part C (calculation of tax payable) | 8 | cages 130–200 | | Section 01 Part D (exempt/foreign-currency) | 2 | cages 210, 210A | | Part E (schedule-attached checklist) | 10 | Sch. 1–10 | | Section 02 (accountant/preparer disclosure) | 6 | Part A block | | Section 02 (taxpayer declaration) | 5 | Part B block |

5 + 5 + 7 + 8 + 2 + 10 + 6 + 5 = 48, matching schema.json's fields[] length exactly. Each person block's combined "Telephone Number Mobile" cell is modelled as one *TelephoneOrMobile field (not split into separate landline/mobile fields), matching this registry's own convention on the sibling il/tax-authority/1301-personal-details document for an identical combined-cell layout.

Schedule cross-references (used only for field descriptions, not modelled as separate fields) were independently confirmed against Asmt_IIT_002's own printed schedule titles: Schedule 1 — Employment Income; Schedule 2 — Business Income; Schedule 3 — Investment Income; Schedule 4 — Other Income; Schedule 5 (5A–5E) — Qualifying Payments & Expenditure Relief, including the solar-panel-relief sub-schedule 5C; Schedule 6 (6A/6B) — WHT on Final Withholding Payments; Schedule 7 (7A–7C) — Advance Income Tax (AIT)/Withholding Tax (WHT); Schedule 8 — Tax Calculation; Schedule 9 (9A/9B) — Tax Credits; Schedule 10 — Loss Adjustment.

Judgment calls disclosed

  1. Requiredness for every Section 01 cage-computation field (employmentIncome through taxCredits) is modelled required: true, since these are the return's own running tax-computation lines every filer completes (with zero where a category does not apply) and the return itself is legally mandatory under section 126 of the Inland Revenue Act. This is a statutory-context judgment call, not derived from an explicit source marking — see the "no asterisk convention" finding above.
  2. balanceTaxPayable (cage 190) and refundClaimed (cage 200) are both modelled required: false, disclosed as mutually exclusive in their own description rather than requiredWhen-gated on each other. The source's own printed instructions make each conditional on a numeric comparison between totalTaxPayable (cage 170) and taxCredits (cage 180) — "If 170>180, Then 170–180" / "If 170<180, Then 180–170" — and GovSchema's requiredWhen condition grammar (§6.4) only supports simple field-equality/comparison conditions against a single other field's value, not a comparison expression between two other fields. Modelling this accurately would require fabricating a condition the spec does not support; disclosing the exclusivity in prose was judged more honest than a requiredWhen that could not actually express it.
  3. totalExemptExcludedIncome (cage 210) and foreignCurrencyRemittedAmount (cage 210A) are modelled required: false, since both are conditional disclosures that apply only when the filer has exempt/excluded income or remitted foreign currency, respectively — the source form itself provides no separate yes/no checkbox gating either cage that this schema could key a requiredWhen off, so leaving both optional (rather than fabricating a gate) matches this registry's established convention of not inventing fields the source does not expose.
  4. The Part E schedule-attached checklist (Sch. 1–10) is modelled as ten independent booleans, since GovSchema v0.3 has no native multi-select/ repeating-checkbox-group construct (GSP-0009 not yet adopted) and each checkbox is independently markable on the source form — a filer only attaches the schedules relevant to their own income types, so all ten are required: false.
  5. accountantTelephoneOrMobile and declarantTelephoneOrMobile each model the source's combined "Telephone Number Mobile" cell as one field, rather than splitting it into separate landline/mobile fields, since the source form itself prints both labels inside a single undivided cage with no visual separator distinguishing two distinct entry boxes.
  6. declarantTelephoneOrMobile and declarantEmail are modelled required: false (contact fields on the mandatory declaration block), while declarantFullName, declarantNicOrPassportNumber, and declarationDate are modelled required: true — the identity/ attestation core of the declaration versus its contact-information cells, matching the same required/optional split this registry's sibling il/tax-authority/1301-personal-details document already established for its own analogous declaration-block contact fields.
  7. Date of Issue and Due Date, printed in the same header block as the TIN/Address cage, are excluded entirely as IRD-populated administrative fields (the return is issued to a specific filer with these pre-printed), not filer-entered data — consistent with this registry's convention of excluding office-only content. The general statutory due date (30 November following the year of assessment) is separately stated in the form's own footer instructions and is not a per-filer variable, so it is not modelled as a field either.
  8. Business Formation was re-screened this cycle and remains a confirmed dead end at the national level, superseding this vertical's prior framing as open backlog. The Department of the Registrar of Companies' (drc.gov.lk) core incorporation pathway (Form 1 reservation, Form 5 incorporation) is exclusively system-generated through the authenticated eROC portal (eroc.drc.gov.lk, confirmed live) with no static blank specimen; its only downloadable static forms are secondary filings (Form 18/19 director/secretary consent, Form 20 director/secretary changes, Form 40 re-registration of a company already incorporated under the 1982 Companies Act) — none is a first-time company-formation application. No national-level sole-proprietorship/partnership registration form exists either; that function is genuinely decentralized to provincial registrars, consistent with the already-known thin Western-Province-only BNR-01 candidate left on backlog by a prior cycle.

Conformance fixtures

7 fixtures committed under conformance/lk/ird/return-of-income-individual/1.0.0/:

  • 2 valid scenarios: a resident salaried employee with no preparer and a refund claimed (valid-resident-salaried-refund.json); a self-employed filer using a paid preparer with solar-panel relief and a balance tax payable (valid-self-employed-with-preparer-balance-due.json).
  • 5 mutation-control fixtures, each a single-field/single-document mutation of one of the two valid scenarios: a missing unconditionally- required field (declarantFullName), a missing conditionally-required accountant field (accountantName, with preparedByApprovedAccountant: true), an invalid residencyStatus enum value, an invalid taxYear pattern ("2025-2026" instead of "2025/2026"), and a missing required taxpayerDeclaration document.

All 7 fixtures were run this cycle through a from-scratch mock validator (a standalone script implementing this spec's required/requiredWhen condition grammar, type, validation.enum, validation.pattern, and documents[].required/requiredWhen semantics directly against schema.json, independent of tools/validate-ajv.mjs, which validates the schema document's own meta-schema conformance rather than instance payloads): both valid scenarios raised 0 errors, and each of the 5 mutation-control fixtures raised exactly 1 error. The same script confirmed every requiredWhen field reference resolves (0 dangling references).

schema.json itself passes both tools/validate-ajv.mjs and tools/validate.mjs against spec/v0.3/govschema.schema.json (497/497 registry-wide).

Non-affiliation

GovSchema is an independent, non-profit standards body and is not affiliated with, endorsed by, or operated by the Government of Sri Lanka or the Inland Revenue Department.

View the raw record (VERIFICATION.md)

Version history

  • 1.0.0 draft latest this page has verification record schema.json

Independent and non-affiliated

GovSchema is an independent, open-source project. This reference is not produced, reviewed, or endorsed by Inland Revenue Department or any government. The authoritative source is always the live government form and its official instructions.