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Generally, income tax is payable on: (a) taxable income; and (b) final withholding payments. The distinction between taxable income and final withholding payments is important for two
Capital Gain Tax is a tax on gains realized on the transfer of ownership including sale, exchange, transfer, distribute, cancel, redeem, destroy, loss, expire, expropriate or surrender of an investment asset. The only gain that should be subject to CGT will be the gain on the realization of an investment asset.
Generally, income tax is payable on: (a) taxable income; and (b) final withholding payments. The distinction between taxable income and final withholding payments is important for two
The objective of this Standard is to prescribe the accounting treatment for income taxes. The principal issue in accounting for income taxes is how to account for the current and future tax consequences of: (a) the future recovery (settlement) of the carrying amount of assets (liabilities) that are recognised in an entity’s statement of
The objective of this Standard is to prescribe the accounting treatment for income taxes. The principal issue in accounting for income taxes is how to account for the current and future tax consequences of:
The thin capitalization regime restricts deductibility of finance costs in the calculation of taxable income. Finance costs deductible for a year of assessment are such that interest is relation to debt that does not exceed 3 times of equity for manufacturers and 4 times for others.
CA SRI LANKA GUIDE TO INCOME TAX LAW (YEARS OF ASSESSMENT 2018/2019 ONWARDS) Abstract : This publication is a revised edition of the Tax Guide incorporating the changes to the main Act through the Inland Revenue (Amendment) Act, No.10 2021 as certified on May 13,2021.
