Organization : Sri Lanka Inland Revenue Department
Facility : How to File SVAT
Country : Sri Lanka
Website : http://www.ird.gov.lk/SitePages/Default.aspx
Details Here : https://www.statusin.org/uploads/40982-SVAT.pdf
How to File SVAT
To file the SVAT form and schedule online,
Related : IRD Simplified Value Added Tax SVAT Scheme Sri Lanka : www.statusin.org/837.html
Form & Schedule Submission
Important Notes On Form And Schedule Submission :
** Whenever you are prompted to enter the SVAT No., take note of the following :
i. If the SVAT taxpayer is newly registered under RAMIS, enter the SVAT number without the “SVAT” prefix, e.g. “XXXXX”
ii. If the SVAT taxpayer is registered before RAMIS, enter the SVAT number with the “SVAT” prefix”, e.g. “SVATXXXXXX”
iii. If in doubt, check your SVAT certificate number for the correct SVAT No. to enter
** Whenever you are prompted to enter the credit voucher number, enter it with the prefix “CRV”. E.g. “CRVXXXXXXX”
** When entering the TIN or SVAT No., ensure that there are no spaces in front of, at the back or between the characters
** Please use Internet Explorer or Chrome to do your e** Filing. Firefox is not supported at the moment
Steps
** Access Official website and login to e-services. Refer to the quick guide “How to login” for more details
** Select Assessment -> Simplified Value Added Tax (SVAT) from the top menu
** If you are a registered supplier, follow steps 4 to 10 to submit the SVAT04 form If you are a registered purchaser, follow steps 11 to 15 to approve the SVAT04 form submitted by the registered supplier
** The SVAT pending for submissions is displayed. Click Pending Submission for the appropriate period
** In the event that there are no suspended supplies for the current month, tick this checkbox and proceed to step 8
Note : If you check this box, you are declaring that there are no suspended supplies for the current month. You will not be able to upload the SVAT05, 05a, 05b and 07 schedules later. If you have suspended supplies for the current month, skip this step
** Enter the RIP TIN, RIP SVAT No. and Goods/Services declaration under SVAT scheme details For the Goods/Services declaration under SVAT scheme, enter only the rupee amount.
Do not enter the cents Please note that the suspended VAT amount will need to be calculated and entered by the taxpayer
** If you only have one entry to enter, click Save If you have more than one entry to enter, click Save and add more. Your record is added as shown in draft
** Click Proceed
** Check I Agree and click Submit
** You will receive a confirmation of your submission. Click on the Printer icon to print a copy of this confirmation for your own record
** In the event that there are no suspended purchases in the current month, tick this checkbox and click Submit
Note : If you check this box, you are declaring that there are no suspended purchases for the current month. You will not be able to upload the SVAT06 schedule later. If you have suspended purchases for this month, skip this step
** To approve suspended purchases for the current month, click SVAT04 Pending RIP Approval
** Verify the details entered by the supplier. If everything is ok, enter the credit voucher number with the prefix of “CRV”, e.g. “CRVXXXXXXX”. Click Approve
** To reject, provide the adjusted values, enter the reason for rejection and click Reject. Both RIS and RIP will have to rework on the submission
** You will have to declare that the information provided is accurate. Check I Agree and click Approve
** For registered suppliers :
i. To submit the SVAT05 (including SVAT05a and SVAT05b) schedule, refer to steps 17 to 26
ii. To submit the SVAT07 schedule, refer to steps 27 to 36 For registered purchasers
iii. To submit the SVAT06 schedule, refer to steps 37 to 47
For registered purchasers :
i. To submit the SVAT06 schedule, refer to steps 37 to 47