Announcement
16 Aug 2018
On 16 August 2018, Sri Lanka certified amendments to the applicability of the Value Added Tax through the "Value Added Tax (Amendment) Act, No. 25 of 2018".
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Number of interventions
3
2 certainly harmful
0 likely harmful
1 liberalising
List of interventions
Implementation date
16 Aug 2018
Revocation date:
No revocation date
Updated: 16 Aug 2018
Internal taxation of imports
In force
On 16 August 2018, Sri Lanka through Value Added Tax (Amendment) Act No. 25 of 2018 notified that the VAT exemption has been withdrawn on the imports of the following goods. The VAT rate applicable...
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Implementation date
22 Nov 2016
Revocation date:
No revocation date
Updated: 16 Aug 2018
Internal taxation of imports
In force
On 16 August 2018, Sri Lanka through Value Added Tax (Amendment) Act No. 25 of 2018 notified an exemption from VAT on the imports of the following goods -
- Infant milk, with eff...
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Implementation date
22 Nov 2016
Revocation date:
No revocation date
Updated: 16 Aug 2018
Tax or social insurance relief
In force
On 16 August 2018, Sri Lanka through Value Added Tax (Amendment) Act No. 25 of 2018 notified an exemption from VAT on "locally manufactured jewellery, prior to November 1, 2016 and for any period f...
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