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10 Jul 2020
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15 December 2023

The Value Added Tax Amendment Act No.32 of 2023 (VAT Amendment Act) was certified by the Speaker on 13 December 2023. This Amendment Act provides for significant revisions to the VAT exemption schedule.

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11 September 2023

In light of the measures undertaken by the government to improve the economic stability of Sri Lanka, the Domestic Debt Optimisation (DDO) programme was approved in July 2023. This includes conversion/exchange of treasury bonds currently issued to Employees’ Trust Fund (ETF), an approved provident or pension fund, or an approved termination fund to new treasury bonds.

A further amendment is made to the Inland Revenue Act No.24 of 2017 as amended (IRA), to encourage the exchange of the existing treasury bonds.

This alert details the provisions relating to this amendment as provided in the Inland Revenue (Amendment) Act No. 14 of 2023 certified by the Speaker on 08 September 2023. The provisions of the Amendment Act are deemed to come into operation on 01 April 2023.

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11 September 2023

SSCL was implemented on 1 October 2023. An amendment to the SSCL Act has been made under the SSCL (Amendment) Act No. 15 of 2023 which came into effect on 08 September 2023.

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