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ශ්රී්ර ලංකාවෙහි ආයතනයක් පිහිටුවීම
අංකය අයිතමය ආයතන වර්ගය ආයතන වර්ගය 1 සීමාසහිත සමාගම ආයතන වර්ගය 2 ශාඛා කාර්යාලය/විදේශ සමාගම් 1 විදේශීය අයිතියේ සීමා කිරීම් කාණ්ඩ වශයෙන්
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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. An outline of the salient provisions of the new Act are set out below. Imposition CGT will be charged on the gain arising from realization of an investment
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அலுவலகம் மற்றும் கடையில் சேவையாற்றுகின்ற ஊழியர்களை நிருவகிக்கப்பது 1954 ஆம் ஆண்டு 19ஆம் இலக்க கடை மற்றும் அலுவலக ஊழியர் தொழில் மற்றும் ஊதியம் பற்றிய ஒழுங்குவிதிமுறை (‘SOEA’) மூலமாகும்
வேலைசெய்யும் நேரம் ‘SOEA’ ஒழுங்குவிதிமுறையின் பிரகாரம் தொழிலில் பொதுவான நேரம் (ஓய்வு மற்றும் சாப்பாட்டு ஓய்வை தவிர்ந்த) கீழ்க்
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කාර්යාලයක හෝ සාප්පුවක සේවය කරන සේවකයින් පාලනය කරනු ලබන්නේ 1954 අංක 19 දරණ සාප්පු සහ කාර්යාල සේවක (රැකියාව සහ පාරිශ්රමිකය පිළිබඳ රෙගුලාසි)(“SOEA”) මගිනි.
වැඩ කරන පැය ගණන සහ අතිකාල දීමනා. (“SOEA”) රෙගුලාසි අනුව රැකියාවෙහි පොදු වේලාව (විවේකය සහ කෑම විවේකය හැර) පහත සදහන් පරිදි වනු ඇත. * * දිනකට පැය
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SRI LANKA RE-INTRODUCES CAPITAL GAINS TAX – Inherited property also subject to CGT
Capital gains tax (CGT) is to be re-introduced in Sri Lanka. The proposed legislation will amend and repeal the current Inland Revenue Act No 10 of 2006. The legislation is pending Parliamentary approval but is expected to be adopted. Imposition CGT will be charged at the rate of 10% on
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Sri Lanka Enacts A New Foreign Exchange Control Law
The Sri Lankan Parliament recently enacted the Foreign Exchange Act (Act) which repealed the previous exchange control law that has been in place for decades. Summary of key provisions: Dealers of foreign exchange The Act recognises ‘Authorised Dealers’, ‘Restricted Dealers’ and ‘Dealers for a Specific Purpose’ as being permitted to
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Establishment of a Representative Office in Sri Lanka
A company incorporated outside Sri Lanka may establish a representative office in Sri Lanka. 斯里兰卡境外注册公司可在斯里兰卡设立代表处 A representative office is an office established in Sri Lanka by a foreign company, engaged in international trading of goods or providing international services to, report on business movements in Sri Lanka to its Head
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The Menace of the Ransomware Attacks
This is a first of a series of articles on cyber security we intend publishing. Since the wide-spread use of computers for record keeping and day-to-day office work, security of computer records, their dissemination and storage have become important. Meant for the general reader, these articles are aimed at providing
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对投资者的投资奖励 (Investment Incentives For Investors)
Sri Lankan government has moved away from granting tax concessions and concessionary tax rates for foreign investors. Substantial capital allowances will be granted to encourage investment. An outline of the enhanced capital allowances and the applicable investment criteria are set out below. 斯里兰卡政府已取消对外国投资者税收和税率的优惠。将给予大量资本配额鼓励投资。增加资本配额和适用投资准则如下： SECTOR （部门） PREVIOUS TAX RATE（
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Legal Environmental Report on the Belt and Road countries Organised by the All China Lawyers’ Association
D. L. & F. De Saram’s participation in the launch ceremony of the Legal Environmental Report on the Belt and Road countries held in Beijing on the 24th of June 2017, followed by the Signing of the memorandum for collaboration, organised by the All China Lawyers’ Association.
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提议修订公司税和预提税 (Proposed Revisions To Corporate Tax And 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% 14% Other sectors (including banking and finance, insurance, leasing, trade etc.) 其他部门（
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斯里兰卡政府推行新的外国居民签证计划 – Sri Lankan Government To Introduce New Resident Visa Scheme For Foreign Nationals
The Sri Lankan Government is proposing to introduce draft legislation governing a special residency visa scheme for foreign nationals. The legislation is contained in the Special Deposit Account Bill. If the draft legislation is passed by Parliament, foreign nationals who invest a sum not less than US$500,000 in