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கடை மற்றும் அலுவலக ஊழியா; சட்டத்தின் கீழ் விடுமுறைகளுக்கான உரித்து.
* * இலங்கையில் தொழிற்கள் பலவித சட்டங்கள் மற்றும் பிரமாணக் குறிப்புகள் மூலம் நிருவகிக்கப்படுகின்றன. 1954 ஆம் ஆண்டு 19ஆம் இலக்க கடை மற்றும் அலுவலக ஊழியா
Desaram
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Outline Of Sri Lankan Withholding Taxes
Payments which are subject to withholding tax * * Dividend, interest, discount, charge, natural resource payments, rent, royalty, premium or retirement payments * * Amounts received as winnings from lottery, reward, betting or gambling * * Share of profit from partnership income * * Income received from Gem auctions Exemptions * * Payments subject to PAYE; * * Payments made by individuals
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New Partner appointments at D.L. & F. De Saram
* Savantha De Saram appointed Senior Partner of D.L. & F. De Saram with effect from 2nd April 2018. Savantha was called to the Bar in 1999. His areas of expertise include Corporate and Commercial, Project Finance, Infrastructure Projects, Securitization, Information Technology, Admiralty, Shipping and International Trade. * Aruni Marcelline appointed
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Changes to the PAYE rates
* * With effect from 1st April 2018, the PAYE rates applicable for employees (including non-citizen employees) will be changed as follows. Previous rates Income (Rs.) per monthRate0 – 62,500-62,501 – 104,1674%104,168 – 145,8338%145,834 – 187,50012%Exceeding 187,50116% New rates Income (Rs.) per monthRate0 – 100,000-100,
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在新的外汇管理条例下，允许外国人在斯里兰卡投资 (Foreigner permitted to undertake investments in Sri Lanka under the new exchange control regulations)
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Foreigners permitted to undertake investments in Sri Lanka under the new exchange control regulations
Broadly, foreigners are permitted to engage in the following capital transactions (Prescribed Investments) in Sri Lanka without having to obtain approval under exchange control laws: 1. * Invest, acquire or hold all classes of shares or an entitlement to shares in any Sri Lankan company incorporated in Sri Lanka and in
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Sri Lankan Students Studying Overseas Now Permitted to obtain overseas funding – New Exchange Control Regulations in Sri Lanka
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Revocation of Irrevocable Deeds of Gift under Sri Lankan Law
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公寓单位须缴纳增值税 (Condominium Units to be Subject to VAT )
Condominium units will be subject to VAT with effect from 1st April 2018. However, VAT will not be payable in respect of condominium units where sale agreements have been entered into prior to 1st April 2018. 将从2018年4月1日起对公寓单位征收增值税。但是，在2018年4月1日前签订了销售协议的公寓，则不需要缴纳增值税 Condominium developments in which all condominium units are priced at
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Condominium Units to be Subject to VAT
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Repatriation of sale proceeds of immovable property (land and buildings) in Sri Lanka held by residents outside Sri Lanka
Licensed commercial banks are permitted to repatriate sale proceeds including capitals gains paid by a resident to a non-resident on the sale of immovable property. If the property was acquired through funds credited to an Inward Investment Account (previously called a Securities Investment Account (SIA)) (IIA), then the sale proceeds
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Migration Allowances granted to Sri Lankan resident overseas – New Exchange Control Regulations
Sri Lankan nationals who have obtained PR or Citizenship in another country, including dual citizenship are eligible for migration allowances (Migration Allowance) which include proceeds realized from sale of movable and immovable property, tangible and intangible assets owned by them. The migration allowances are subject to the following prescribed limits