According to recent reports, Sri Lanka's cabinet has approved measures to bring the 3.5% tax on foreign payment using debit and credit cards into effect. The levy of the tax on payments was included as part of the 2019 Budget and applies on foreign payments made using credit/debit cards for the purchase of goods or services, including digital services. Further details, including the effective date will, be published once available.
Note - the tax was originally intended to be made effective …