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Following taxes or other levies are not deductible when calculating a person’s income under New Inland Revenue Act.
- Income Tax
- Economic Service Charge
- Value Added Tax on Financial Services
- Nation Building Tax on Financial Services
- Crop Insurance Levy
- Supper Gain Tax
- Bars and Taverns Levy
- Casino Industry Levy
- Mobile Telephone Operator Levy
- Satellite Location Levy
- Dedicated Sports Channel Levy
- Mansion Tax
I have come to know that no necessary to deduct WHT on Transport service. have you any circular for this?
Yes, It is our veiw that Transport Services (other than Rent) are not covered under Sec. 84 or 85 of the New IRA and circular No. SEC/2018/06 and hence such service is not liable to WHT.
http://lankataxclub.lk/wp-content/uploads/2018/04/SEC_2018_06_E.pdf
拜读了，多多学习总是好的！
After reading, a lot of learning is always good!