Sri Lanka Inland Revenue has issued a Notice to Taxpayers dated 16 January 2026 on Amendments to the Social Security Contribution Levy Act, No. 25 of 2022. The amendments were made by the Social Security Contribution Levy (Amendment) Act, No. 24 of 2025, which was certified (enacted) on 17 December 2025, providing exemptions from the levy on:

• Turnover from the wholesale or retail sale of pet…