On 8 April 2020, the Sri Lanka Inland Revenue published a revised version of a notice to taxpayers and withholding agents (WHA) first published in February 2020 concerning the Implementation of Proposed Amendments to the Inland Revenue Act, No. 24 of 2017. Although the formal amendments are pending, the changes are generally effective from 1 January 2020 as instructed by the Ministry of Finance.
The latest revised version of the notice includes mostly minor edits and adjustments, although t…