Tiruchelvam Associates has an active tax practice which blends advisory and contentious work, with particular expertise in customs and duties alongside income tax, VAT, and withholding tax. The practice is frequently engaged on compliance and structuring issues, with recent instructions covering cross-border payments, NGO registrations, and succession planning in light of proposed reforms. Ramani Muttettuwegama leads the team and is noted for her negotiation skills with the Inland Revenue Department, particularly in resolving clearance and compliance matters. The firm continues to act for corporates, international organisations, and not-for-profit entities, reflecting its blend of commercial and public interest work in the Sri Lankan tax space.
Legal 500 Editorial commentary
Testimonials
Collated independently by Legal 500 research team.
‘Tiruchelvam Associates stands out for its strong expertise in the non-profit sector, an area where many other firms lack experience and insight. The tax team is highly knowledgeable and one of the few (if not the only) in Sri Lanka who can confidently advice on tax related to non-profits. They have been able to communicate regulatory complexities in a clear, practical way, which has allowed us to make confident and informed decisions.’
'Ramani Muttettuwegama is outstanding in her ability to explain complex tax regimes with clarity and patience. Her technical expertise, combined with her approachable manner, distinguishes her from others in the field.’
- 'The team is highly responsive, detail-oriented, and demonstrates a strong commitment to client service, often going the extra mile to anticipate needs and mitigate potential risks.'
- 'The individuals I have worked with at Tiruchelvam Associates demonstrate exceptional work ethic, responding swiftly and thoroughly to queries while maintaining the highest professional standards. Their personal approach ensures advice is tailored to the specific context, and their willingness to engage directly and proactively sets them apart from competitors.'
- 'I particularly value their accessibility, attention to detail, and genuine commitment to delivering the best outcomes for clients.'
- 'The lawyers I worked with were well informed and competent. I valued their understanding of issues and their general responsiveness to communications.'
Key clients
- Everystory Lanka
- Business, Enterprise and Employment Support for Women in South Asia Network (Guarantee) Limited
- Pact International
- Aleph Lanka (Private) Limited
- Isvari Mahadeva & Supem Fernando
- Applexus Technologies (Pvt) Ltd
Work highlights
Advised Business, Enterprise and Employment Support for Women in South Asia Network (Guarantee) Limited on withholding tax treatment of cross-border payments under applicable laws and Double Taxation Avoidance Agreements.
Advised Open Society Foundation on the establishment of an entity in Sri Lanka, with a primary focus on evaluating tax implications under various structuring options, including the applicability of NGO tax provisions.
Assisted Aleph Lanka (Private) Limited with registering for tax with the Department of Inland Revenue and obtaining IRD approval to adopt a financial year different from the standard financial year recognised by the IRD.
Practice head
Ramani Muttettuwegama