The Court of Appeal has quashed a decision by the Inland Revenue Department (IRD) to impose Advance Personal Income Tax (APIT) deductions on Sri Lanka’s national Test and ODI cricketers.
The ruling was delivered following writ petitions filed by several national cricketers, including Test captain Dhananjaya de Silva and ODI captain Charith Asalanka, challenging the decision of the Commissioner General of Inland Revenue.
In its ruling, the Court recognised the national cricketers as independent service providers rather than employees of Sri Lanka Cricket (SLC), thereby invalidating the disputed APIT deductions imposed on their earnings.
