Personal Income TaxCircular No. SEC/2025/01
RM
ACA • MBA • ACPA • SAT
Chartered Accountant (Sri Lanka & Botswana)
Managing Partner • UNIG GLOBALGlobal Practice • International Advisory
Roshan Mahendra Marcus
Chartered Accountant (ACA, ICASL) and MBA (University of West London, UK) with over 12 years of progressive commercial and public practice experience across financial accounting, management reporting, statutory audit, and tax compliance across Sri Lanka, the United Kingdom, Qatar, and Botswana.
12+Years Practice Experience
GlobalInternational Experience (LK, UK, QA, BW)
ACA & MBADual Chartered & British MBA
100%IFRS & IRD Statutory Compliance
Executive Profile & Practice Leadership
Roshan Mahendra Marcus is a distinguished Sri Lankan Chartered Accountant who combines over a decade of tier-one public practice audit experience with senior commercial financial leadership across international markets.
As Managing Partner of UNIG GLOBAL, Roshan delivers hands-on strategic direction to startups, established Sri Lankan commercial enterprises, exporters, and foreign investors. His core public practice tenure includes managing complex statutory audits at registered chartered accountancy firms in Sri Lanka under International Standards on Auditing (ISA) and Sri Lanka Financial Reporting Standards (SLFRS / IFRS).
His international commercial track record spans directing enterprise finance operations in Gaborone, Botswana (Fours Cash & Carry) and managing multi-million-dollar commercial trading finance in Doha, Qatar (State Electrical and Trading Co. W.L.L). Combined with his British Master of Business Administration (MBA) from the University of West London, Roshan brings a truly global cross-border financial perspective and executive precision to every client engagement.
“Our promise at UNIG GLOBAL is direct partner accessibility, uncompromising technical integrity, and financial strategy that safeguards your business while maximizing sustainable profitability.”
Education & Professional Accreditations
Chartered Status
2022Associate Chartered Accountant (ACA)
The Institute of Chartered Accountants of Sri Lanka (ICASL)
UK Master Degree
2023Master of Business Administration (MBA)
University of West London, United Kingdom
International Member
2024Associate Certified Professional Accountant (ACPA)
Botswana Institute of Chartered Accountants (BICA)
Committee Member 2022–2023
2019Senior Member (SAT)
Association of Accounting Technicians of Sri Lanka (AAT)
Advanced Analytics
CertifiedGoogle Data Analytics Professional Certificate
Google Certified Professional
Leadership & Career Track Record
Managing Partner
Colombo & Kelaniya, Sri LankaUNIG GLOBAL (Chartered Accountants & Business Advisors)
Directing the firm’s public practice engagements across corporate tax, RAMIS tax filings, statutory audits (ISA), bookkeeping systems, and company incorporations.
Finance Manager
Gaborone, BotswanaFours Cash & Carry
Directed overall commercial financial operations, budgeting cycles, multi-currency foreign remittances, and IFRS financial reporting for multi-branch operations.
Financial & Management Accountant
Doha, QatarState Electrical and Trading Co. W.L.L
Managed ledger integrity in Sage 300 ERP, formulated rolling cash flow models, landed cost allocations, and liaised with external auditors for clean statutory sign-offs.
Audit Manager & Supervisor
Wattala & Kelaniya, Sri LankaCT Kulatunga Associates / TR Associates (Chartered Accountants)
Planned and managed external statutory audit engagements across retail, wholesale, manufacturing, and commercial sectors under International Standards on Auditing (ISA) and IFRS.
Google News & SEO Authority
All BulletinsPublished IRD Circular Analyses by Roshan Marcus
Read Analysis →
RAMIS & AdministrationNotice No. PN/TIN/2024-02
Mandatory Taxpayer Identification Number (TIN) Registration Rules in Sri Lanka
VAT & IndirectVAT Circular No. ACT/VAT/2024-01
Value Added Tax (VAT) at 18%: Thresholds, Exemptions and Filing Calendar
Chartered Certifications
ACA • CA Sri Lanka (2022)The Institute of Chartered Accountants of Sri Lanka
MBA • UWL United Kingdom (2023)University of West London, UK
ACPA • BICA Botswana (2024)Botswana Institute of Chartered Accountants
Senior Member (SAT) • AAT (2019)Public Seminars Committee Member (2022–2023)
Google Data Analytics CertifiedGoogle Professional Certification
Software & ERP Platforms
XeroMYOBSage 300 ERPQuickBooksSAP ERPTally ERPUnig Books (Cloud)Advanced Excel ModelingRAMIS 2.0 (IRD e-Services)Power BI & Analytics
Direct Engagement
Consult Roshan Marcus on Your Tax or Audit Matter
Confidential partner consultation regarding Sri Lankan tax planning, RAMIS return filings, cross-border business setup, or statutory audit requirements.
Practice Headquarters
UNIG GLOBAL
Wewelduwa, Kelaniya, Sri Lanka
Western Province, 11600