Leading Individuals

Next Generation Partners

Tax in Sri Lanka

D. L. & F. De Saram

D. L. & F. De Saram's tax department, which is led by firm managing partner Savantha De Saram alongside Inshira Hanifa, has a strong track record in advising prominent clients from a range of sectors on day-to-day tax compliance matters, and the tax aspects of M&A deals and large-scale national and international transactional matters. Other key practitioners to note are Hansi Abayaratne, Prabash De Saram and corporate and tax specialist Aloka Nandasena.

Responsables de la pratique:

Savantha De Saram; Inshira Hanifa


Autres avocats clés:

Prabash De Saram; Aloka Nandasena; Hansi Abayaratne


Les références

‘The team at D. L. & F. De Saram is well-versed in all aspects related to tax. This enables them to understand each client’s unique position and provide a tailor-made solution to address a specific business problem. This ability to be flexible in applying solutions to specific business needs, is a unique value proposition, when compared to competitors of D. L. & F. De Saram.’

‘The individuals seem passionate about what they do, which enables them to push themselves to find solutions to difficult problems as opposed to simply using cookie cutter solutions.’

‘D. L. & F. De Saram has exceptional lawyers who work well with local and international organisations to cater to their needs. The firm is professional in its approach, giving timely turnarounds and detailed reports.’

Principaux clients

Tesco International Sourcing Limited


CBRE South Asia S (Private) Limited


Mitsubishi Corporation


Principaux dossiers


  • Acting for Tesco International Sourcing Limited in day to day tax compliance requirements applicable to the local entity and payments made to employees, employment benefits, and service providers and changes to the income tax law in Sri Lanka.
  • Advising CBRE South Asia S (Private) Limited on day to day income tax compliance requirements applicable to the local entity and payments made to employees in Sri Lanka.

Nithya Partners

The team at Nithya Partners advises on the full scope of tax work, including income tax, investments, reimbursements and loan loss-related matters. The group has established expertise in representing clients in appeals before the Supreme Court, for example acting for Setmil Developers Lanka in an appeal involving a broad array of tax issues. Practice head Naomal Goonewardena and associate Prashanthi Vignanantha are the key practitioners to note in the department.

Responsables de la pratique:

Naomal Goonewardena


Autres avocats clés:

Prashanthi Vignanantha


Principaux clients

Standard Chartered Bank Ltd


McLarens Lubricants (Private) Limited


Setmil Developers Lanka (Pvt) Ltd


People’s Bank


People’s Leasing and Finance


CEI Plastics Limited


Ceylon Shell Flour (Private) Limited


Ole Spring Bottlers (Pvt) Ltd


Acuity Stockbrokers (Pvt) Ltd


Principaux dossiers


  • Acted for McLarens Lubricants (Private) Limited in a series of appeals before the Supreme Court concerning whether the supply of lubricants to ships plying in international waters amounts was classified as an ‘export’ under the Inland Revenue Act.
  • Representing CEI Plastics Limited in a Supreme Court appeal on a matter under the Inland Revenue Act No.10 of 2006.
  • Representing Peoples’ Bank in the Court of Appeal in a matter under the Value Added Tax Act No.14 of 2002.

Sudath Perera Associates

The tax practice at Sudath Perera Associates is recommended for assisting with the submission of tax returns for well-known entities to the Department of Inland Revenue, as well as advising on tax statutes concerning exports and the international provision of goods and services. The group also handles the tax aspects of employment and insurance-related matters. Senior associate Nihara Perera leads the department. Firm managing partner Sudath Perera is a highly regarded practitioner in the tax space.

Responsables de la pratique:

Nihara Perera


Autres avocats clés:

Sudath Perera


Les références

‘They are very responsive.’

‘Sudath Perera and Nihara Perera are knowledgeable and responsive.’

‘Responsiveness and a sense of urgency.’

Principaux clients

Calcey Technologies (Private) Limited


Sanofi Lanka Ltd


Reed Smith LLP


Lemuria (Private) Limited


Shandong Rainbow Agrosciences Co. Ltd


MVM International (Private) Limited


Fonterra Brands Lanka (PVT) Ltd


Samsung India Electronics (Private) Limited


Nippon Paint Lanka (Private) Limited


Qatar Airways


Australia Education Victoria Pty. Ltd


Coats Thread Exports (PVT) Ltd


Principaux dossiers


  • Advised Shandong Rainbow Agrosciences Co. Ltd on matters concerning the submission of tax returns.

Tiruchelvam Associates

The practice at Tiruchelvam Associates is particularly experienced in advising on Sri Lankan employment tax regulations, tax clearance issues, and the tax aspects of customs, import and export matters. Ramani Muttettuwegama leads the team, which was strengthened in March 2023 by the arrival of associate Navoda Wanniarachchi from private practice.

Responsables de la pratique:

Ramani Muttettuwegama


Autres avocats clés:

Navoda Wanniarachchi


Principaux clients

Himal Southasian


Principaux dossiers


  • Assisted a global literacy promotion group with a tax surcharge matter.
  • Advised Himal Southasian on the applicability of APIT to the payment of a temporary allowance.
  • Advised several importers on the tax aspects of import bans and customs regulations.

Julius & Creasy

At Julius & Creasy, practice co-heads Anandhiy Gunawardhana and insurance and tax expert Diluka Rodrigo are key names to note. Rodrigo has an excellent reputation for her track record in advising on tax issues relating to sales and leases, employee laws, M&A deals, and company takeovers. International tax matters are also prominent in the group's workload.

Responsables de la pratique:

Anandhiy Gunawardhana; Diluka Rodrigo