Sri Lanka Inland Revenue has issued a notice to taxpayers on the Value Added Tax (Amendment) Act No. 04 of 2025, which was certified (enacted) on 11 April 2025 and includes certain amendments as part of the Budget for 2025. This notably includes, among other things, amendments to impose VAT on digital services provided by non-resident entities to users in Sri Lanka with effect from 1 October 2025.
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INLAND REVENUE DEPARTMENT
Notice to the Taxpayers
Amendments to the Value Added Tax …