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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
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Sri Lankans Permitted to Invest Overseas – New Exchange Control Regulations in Sri Lanka
In terms of the new Exchange Control Regulations in Sri Lanka (New Regulations) that came into effect on the 20th of November 2017 Sri Lankan companies, partnerships and individuals (Resident Persons) are permitted to invest in shares, units, debt securities and sovereign bonds outside Sri Lanka subject to the following
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இலங்கையில் இலாப வரி
2018 ஏப்ரல் மாதம் 01 ஆம் திகதி தொடக்கம் நடைமுறைப்படுத்தப்படும் புதிய உள்நாட்டு இறைவரிச் சட்டம் முதலீட்டு சொத்துக்கள் கிடைப்பதன் அடிப்படையி
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公司税和预提税率的修订 (Revisions To Corporate Tax & Withholding Tax Rates)
Corporate Income Tax rates （企业所得税税率） Sector （部门） Previous tax rate（以前税率） New tax rate（新税率） Agriculture （农业） Education （教育） 10% 14% SMEs（中小企业） Export of goods and services（商品出口和服务） 12% 14% Provision of information technology services （提供信息技术服务） 28% 28% Other sectors (including banking and finance, insurance, leasing, trade etc.) 其他部门（
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Establishment of a Branch Office in Sri Lanka
TYPE OF COMPANY PROCEDURES, DOCUMENTATION AND INFORMATION REQUIRED 程序，文件和信息要求 TIME FRAME FOR REGISTRATION 注册时间框架 Branch Office 分公司 * Registration as an Overseas Company at the Registrar of Companies (ROC) 在公司注册处注册海外公司 * Obtain name approval – name should be identical to the name of the Principal Company. 名字获得批准 —— 名字应与总公司名字一致 * Once the name approval
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இலங்கையின் நிறுவனம் ஒன்றை ஸ்தாபித்தல்.
இலக்கம் விடயம் நிறுவன வகை- 1 நிறுவன வகை- 2 1 வெளிநாட்டு உரிமையின் வரையறைகள் வகுதிகளாக கவனத்தில் கொள்ளப்படும் போது வரையறைகள் உள்ளன. உதா: கப்
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斯里兰卡资本利得税 (Capital Gains Tax in Sri Lanka)
The new Inland Revenue Act, taking effect on 1st April 2018, introduces capital gains tax (CGT) on the ‘realization’ of investment assets. 将于2018年4月1日生效的新税法，引入的资本利得税（CGT）用于实现资产投资 An outline of the salient provisions of the new Act are set out below. 下文概述了新税法的主要条款 Imposition (征收) CGT will be charged on the gain