Sri Lanka's Inland Revenue Department (IRD) has issued a notice to employers and employees regarding the deduction of advance personal income tax (APIT) from resident but non-citizen employees. With effect from 1 April 2020, APIT replaced PAYE tax on an optional basis, including that, for resident employees, the deduction of APIT requires the consent of the employee. However, the notice clarifies that consent from a resident employee is only required if such an employee is also a citizen of …