Sri Lanka's Inland Revenue Department (IRD) published the transfer pricing disclosure form to be used for year of assessment 2020/2021 on 16 August 2021. Enterprises are required to file the transfer pricing disclosure with their annual tax return for the year of assessment if they have carried out controlled transactions with associated enterprises that exceed LKR 200 million in aggregate during the year. The latest form for year of assessment 2020/2021 notes that reference should be made t…