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Turn off Animations. Turn on Srl. En Currently selected. It looks like your browser does not have Compang enabled. Please turn on JavaScript and try again. Additional relief maximum of Rs. Economic Service Charge Description Rate Tax to be charged on liable turnover Charged on turnover and applicable if quarterly turnover exceeds Up to Rs. Last updated: Gardiner Mawatha, Colombo Tax Chart. Paid under uniformly applicable scheme. On the first Rs.

Paid under non- uniformly applicable basis. Compensation for loss of office or employment normal rates - subject to maximum rate. Taxable income of a trust Other than gain on realization of investment asset. Taxable income of unit trusts or mutual funds Other than gain on realization of investment asset. Taxable income of charitable institutions Other than Company Taxation In Sri Lanka on realization of investment asset.

Taxable income of a non-governmental organization Other than gain on realization of investment asset. From the sale price of any gem Company Taxation In Sri Lanka at an auction conducted by the National Gem and Jewellery Lanma. Tax to be Ih on liable turnover Charged on turnover and applicable if quarterly turnover exceeds Any foreign liquor license issued from time to time for extending the period of the liquor shop conducted in any place for less than a calendar year.

Any license issued authorizing the holder to carry on any trade, business, profession or vocation, other than any trade or business for the sale of liquor, for any period as specified in such license. Any claim, demand or request presented for the payment of any sum of money, due in respect of credit card transaction Taxatuon the merchant country the country in which the purchase of goods or services or the withdrawals of money taken Brevity Company thereof is a country other than Sri Lanka.

Tax on gross collection on betting or Txxation after deducting winning prize. On the value addition attributable to the supply of financial services from every Financial Institution All the licensed Commercial or Specialized Banks and licensed Finance Companies.

Company Taxation

Is the person to whom the act is applicable, including body of persons, company or a partnership Every person who is engaged in one or more of the following activities is chargeable with NBT. a) Persons who import any articles into Sri Lanka other than any article comprised in the personnel baggage of a passenger. b) Manufacture of any article.…

Country Tax Profile: Sri Lanka

A Sri Lankan resident company is a company that has its registered or principal office in Sri Lanka, or where the control and management of business is exercised in Sri Lanka . Resident companies are taxed on worldwide income, whereas a non-resident company is taxed only on income derived from Sri Lanka.…

Country Tax Profile: Sri Lanka

A Sri Lankan resident company is a company incorporated under the Sri Lankan laws, or that has its registered or principal office in Sri Lanka, or where the control and management of business is exercised in Sri Lanka, at any time during the year. Basis of Taxation…

DPR Tax Sri Lanka – Tax Consultant

D. P. R. Consultants is a Professional Services Providing Company in Sri Lanka since 1998 and Our Key objective is to provide services relating to any business organization in Sri Lanka or elsewhere from the incorporation of any company or organization until cease of business operations or liquidation of the company in Sri Lanka. Our Services in Sri Lanka includes incorporation of Companies ...…

Sri Lanka - Group taxation

Sri Lanka Corporate - Group taxation. Choose a topic. ... There are no special provisions for taxation of companies in a group in Sri Lanka. Each company is taxed independently of others in the group. Transfer pricing. Any income, gains, and profits arising, derived, or accruing from, or any loss incurred in, any transaction entered into ...…