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Sri Lankan cricketers win tax dispute against Inland Revenue Department
The Sri Lankan Court of Appeal has quashed a decision by the Inland Revenue Department (IRD) that classified national cricketers as employees of Sri Lanka Cricket for tax purposes. The ruling overturns a decision made in October 2024 that applied Advance Personal Income Tax (APIT) to players with retrospective effect.
More than 50 male and female contracted cricketers challenged the classification, arguing they are independent service providers rather than employees. The players noted they do not receive standard employment benefits, such as the Employees’ Provident Fund (EPF), Employees’ Trust Fund (ETF), gratuity, or annual leave. Counsel for the players stated that the retrospective application of the IRD decision resulted in the withholding of professional contractual payments for several months.
The judgment was delivered by a bench comprising President Justice Rohantha Abeysuriya and Justice Priyantha Fernando. Legal representatives emphasized that the case was not an attempt to avoid taxation, but a challenge against wrongful classification.
Entities
Court of Appeal · Inland Revenue Department · Priyantha Fernando · Rohantha Abeysuriya · Sri Lanka Cricket
Claims
What the coverage asserts, and how many sources carry each claim.
- [● 2 SOURCES] Contracted cricketers argued they are independent service providers rather than employees. www.newswire.lk · www.thepapare.com
- [● 2 SOURCES] The judgment was delivered by a bench comprising Justice Rohantha Abeysuriya and Justice Priyantha Fernando. www.newswire.lk · www.thepapare.com
- [○ 1 SOURCE] More than 50 male and female contracted national cricketers challenged the decision. www.newswire.lk
- [● 2 SOURCES] The Inland Revenue Department implemented a decision in October 2024 to classify national cricketers as employees. www.newswire.lk · www.thepapare.com
- [● 2 SOURCES] The IRD sought to apply Advance Personal Income Tax (APIT) based on the employee classification. www.newswire.lk · www.thepapare.com
- [● 2 SOURCES] The Court of Appeal quashed the Inland Revenue Department's decision to classify national cricketers as employees of Sri Lanka Cricket. www.newswire.lk · www.thepapare.com
- [○ 1 SOURCE] The players claimed they did not receive employment benefits such as EPF, ETF, gratuity, or annual leave. www.newswire.lk
- [● 2 SOURCES] Professional contractual payments were withheld for several months due to the retrospective tax decision. www.newswire.lk · www.thepapare.com