Well for the “Individuals”to be taken in consideration first, to assure or comply to the fact that whether or not one should submit an income tax return per year, Income Tax Act Sri Lanka came up with some wonderful planning and sorting policies. If an individual meet any of the four ...
The objective of the study is to analyze what is impact of income tax default and arrears collection? And to identify factors influence in defaulting income tax in Sri-Lanka. Major part of the government revenue is collected through the well-defined system of tax administration for the survival...
ECONOMYNEXT – Sri Lanka’s doctors, accountants, bankers, architects, quantity surveyors, lawyers of the supreme court have to be registered with the Department of Inland Revenue by June 01, according to a gazette issued under the country’s income tax law. Persons who have regist...
Sri Lanka’s last International Monetary Fund program went on an unusual direction in a socialist or statist track involving so-called ‘revenue based fiscal consolidation’ or bringing the deficit down by taking the tax take (revenue to GDP) to some arbitrary number, and putting the ent...
(26,166) 839 Profit before income tax expense Income tax expense 除所得稅支出前盈利 所得稅支出 5 168,068 (18,076) 152,207 (24,133) Profit for the year 是年度盈利 6 149,992 128,074 Profit for the year attributable to: Owners of the Company Non-controlling interests 應佔是年度盈利:...
Furthermore, CGE (World Tourism Organization, 2014) is primarily used to measure impact of an exogenous shock to a whole economy such as change in tax and tariff policies (Mahadevan et al., 2016a; Sugiyarto, Blake, & Sinclair, 2003). Moreover, both CGE and DSGE operates under general ...
net of tax 其他全面收益 (經扣除稅項) Items that may be reclassified 其後可能重新分類至 subsequently to profit or loss: 損益之項目: Net gain arising on revaluation of 年內重估可供出售 available-for-sale financial assets 金融資產產生之 during the year 收益淨值 Exchange differences arising on tra...
31 tax rates while mobilizing additional revenues. However, these reforms—which should be part of a medium-term strategy—take time. This said, countries should carefully review the scope for removing tax exemptions in the context of the next budget, with a view to generate revenue. Resource-...
Tax Services PT Prima Wahana Caraka Contents Corporate Income Tax Tax rates; Tax residence; Tax payment; Business profits; Deductions disallowed; Losses; Profit distribution; Deemed profit margins; Special industries and activities; and Incentives Individual Income Tax Tax rates; Main personal relief; ...
Income Tax ● Tax residency ● Tax year ● Employment income ● Non-employment income ● Non taxable income ● Foreign tax credits ● Tax deductions ● PIT rates ● Administration Social, health and unemployment insurance contributions Other taxes Tax audits, appeals and litigation Accounting and ...