Sri Lanka Inland Revenue has issued a notice to taxpayers on the submission of the Annual Statement of Employer (PAYE) and the Annual Statement of Withholding Tax (WHT) for the Year of Assessment 2019/2020. Normally due 30 April 2020, it was previously provided that, due to COVID-19, the returns could be submitted up to 31 December 2020 without penalty. With the latest notice, this penalty rel…