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Taxation in Sri Lanka mainly includes excise duties, value added tax, income tax and tariffs. [1] Tax revenue is a primary constituent of the government's fiscal policy . The Government of Sri Lanka imposes taxes mainly of two types in the forms of direct taxes and indirect taxes.
A tax treaty, also called double tax agreement (DTA) or double tax avoidance agreement (DTAA), is an agreement between two countries to avoid or mitigate double taxation. [1] Such treaties may cover a range of taxes including income taxes , inheritance taxes , value added taxes , or other taxes. [ 2 ]
Airport and Aviation Services (Sri Lanka) Limited; The Associated Newspapers of Ceylon Ltd; B.C.C. Lanka Ltd; B.O.C. Bank; CTB BUS; Lynx BUS; Building Materials Corporation Ltd
This means that there are agreed rates of tax and jurisdiction on specified types of income arising in a country to a tax resident of another country. Under the Income Tax Act 1961 of India, there are two provisions, Section 90 and Section 91, which provide specific relief to taxpayers to save them from double taxation. Section 90 (bilateral ...
Port City Colombo is located in the metropolis of Colombo, Sri Lanka, which is positioned within South Asian trade routes. The master-planned city is to be constructed between the southern edge of the new Colombo South Port and the Fort Lighthouse. The total area of sea to be reclaimed is 269 ha (660 acres). [1] [2]
The Board of Investment of Sri Lanka (BoI) (Sinhala: ශ්රී ලංකා ආයෝජන මණ්ඩලය Shri Lanka Ayojana Mandalaya) is the investment promotion agency of Sri Lanka. It was established in 1992, expanding the scope of the Greater Colombo Economic Commission (GCEC) which was formed in 1978. [ 2 ]
The districts of Sri Lanka are further divided into administrative sub-units known as divisional secretariats. They were originally based on the feudal counties , the korales and rata s. Divisional secretariats are the third-level administrative divisions of the country and there are currently [ as of? ] 331 divisional secretariats in Sri Lanka.
Pelwatte Sugar Industries PLC is a Sri Lankan sugar manufacturing company, which is listed on the Colombo Stock Exchange.The main sugar factory of the group is located in Buttala in the Moneragala District, Uva Province, about 225 kilometres (140 mi) from Colombo to the east of the country.