1)ලංකාවේ අදායම් බදු කොච්චර ගෙවන්න ඕනෙද ?
Individuals - 1.2 mn exempt per year. excess will be taxed as follows
Taxable Income Rate
First Rs. 600,000/- 4%
Next Rs. 600,000/- 8%
Next Rs. 600,000/- 12%
Next Rs. 600,000/- 16%
Next Rs. 600,000/- 20%
On Balance 24%
For companies - accounting profit should be adjusted for tax purpose. company tax rates are as follows
Standard Rate
Taxable income of a company (Other than companies taxed at special rates) 28%
Special Rates
Small and Medium Enterprises 14%
Company predominantly conducting business of exporting goods & services 14%
Company predominantly conducting an agricultural business 14%
Company predominantly providing educational services 14%
Company predominantly engaged in an undertaking for the promotion of tourism 14%
Company predominantly providing information technology services 14%
Income from a business consisting of betting and gaming, liquor and tobacco 40%
Gains from the realization of investment asset 10%
Remittance tax on non-resident companies 14%
Relocating International headquarters in Sri Lanka 0% (for 3 years
2) මේක ආදායම මතද ?ලාබය මතද තීරනය වෙන්නේ ? For Individuals - on Income / Companies - on Taxable profit
3) ඉහල වටිනාකම් සහ ලාබ ලබන විට ඉතිරි කිරීම් ගිණුම් වල මුදල් සනසරයන වීම බදු නොගෙවන කෙනෙක්ට ගැටලුවක් වෙයිද ?
WHT will be deducted form interest income and banks not worried about how you earn money.However single transactions above Rs.1mn will be reported to Financial Intelligence Unit of Central Bank - Sri Lanka
4) ආදායම් බදු පැහර හැරීමේ දඩුවම් මොනවාද ? Penalty for the non payment period and assessment of undisclosed income by Inland Revenue Department
මෙන්න මේවට උත්තර දන්නා කෙනෙක් ඉන්නවනම් පොඩ්ඩක් පැහැදිලි කරලා දෙන්න... හුගක් වටිනවා
