Ayathana Sangrahaya Sinhala.pdf

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The tax arrangement on properties and possessions other than land is regulated under the provisions of the existing General Sales Tax Act to constitute part of an office. They must be purchased from local government authorities and sold at market prices. Those who fail to do so could be fined by the police.

The main offices involved in the administration of the Act are the General Sales Tax Office (GSTO), which is responsible for the registration and collection of GST; the Taxpayer Information Centre (TIC), which is responsible for the distribution of invoices and issues refunds; and the Appellate Body, which is responsible for the appeals against tax assessments. The Customs and Excise Office (Taxation) is also involved in the administration of the Act, although the GSTO does not have authority over its officers. The Assessment, Collection, Validation and Investigation Service (ACVIS), the statutory body responsible for the enforcement of the Act, is a sub-committee of the GSTO.

Another area that is being examined is the possibility of the introduction of a financial transaction tax on overseas remittances, which is the money sent by foreign workers in Sri Lanka to their relatives abroad.

gary e.

tomlinson

Speaker Author Educator

CXO

Ayathana Sangrahaya Sinhala.pdf

gary e.

tomlinson

Speaker Author Educator