Guide for Income Sources (Draft) under Inland Revenue Act, No. 24 of 2018

Download Guide for Income Sources

This set of guides, which explains very briefly the main provisions of the Inland Revenue Act No. 24 of 2017 (the Act) which provide the Department’s view point of the legal provisions and guidance to the general public and the taxpayers.

It is intended to issue a Manual of Income tax providing comprehensive information and further clarifications once all the pending policy decisions are taken including amendments to the Act (if any). Subject to that, the instructions, clarifications provided in this guide is applicable as the view point of the Department for the application of the Act.

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