1. Carefully Read the Assessment Letter

• Check tax year, amount assessed, and reason for adjustment
• Confirm whether it’s for:
  • Income tax
  • VAT
  • PAYE
  • Withholding tax, etc.

---

🔹 2. Compare It With Your Filed Return

• Cross-check it against your original return, supporting documents, and payment history
• Identify any mismatches or errors

---

🔹 3. Identify the Type of Assessment

There are two main types:

Type	Meaning
Self-assessment	Based on your own tax return
Amended/Default Assessment	Issued by IRD due to underreporting, non-filing, or discrepancies

---

🔹 4. Decide: Accept or Appeal

✅ If You Agree:

• Pay the amount via IRD online portal or bank
• Keep the payment receipt
• File a final acknowledgment (optional but recommended)

❌ If You Disagree:

• File an objection within 30 days of the date of assessment
• Use Form 10 (Objection Form)
• Clearly state the grounds of objection
• Attach supporting documents

⚠️ If you miss the 30-day deadline, your right to appeal may be lost

---

🔹 5. Seek Professional Help (Optional but Recommended)

• Consult a Chartered Accountant, tax consultant, or legal advisor
• Especially if:
  • The amount is large
  • You suspect a legal or procedural error
  • It involves business, property, or foreign income

---

🔹 6. Wait for IRD Decision on Objection

• The Commissioner General will review and issue a decision
• You may appeal further to the Tax Appeals Commission if needed

---

🧠 Pro Tip: How to Avoid Future Assessments

• File returns on time (use IRD’s e-filing)
• Keep all invoices, bank statements, and proof of expenses
• Use tools like www.TaxCalculator.lk to estimate accurate liabilities
• Consider professional support if your income is diverse or complex