Sri Lanka: Effective dates of income tax and VAT amendments
A report that tabulates effective dates that were provided in Acts and new effective dates set out in Supreme Court special determinations
Effective dates of income tax and VAT amendments
The Supreme Court special determinations under Article 120 and 121 of the Constitution in relation to the Inland Revenue (Amendment) Act No 45 of 2022 (read TaxNewsFlash) and Value Added Tax (Amendment) Act No 44 of 2022 (read TaxNewsFlash) affect the effective date of the amendments in those Acts.
Read a December 2022 report [PDF 288 KB] prepared by the KPMG member firm in Sri Lanka that tabulates the effective dates that were provided in the Acts and the new effective dates set out in the Supreme Court special determinations
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