Technical Assistance Reports

Sri Lanka: Technical Assistance Report-Repeal of Simplified Value Added Tax and the Transition to Risk-Based Value Added Tax Refund Processing

August 23, 2024

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Format: Chicago

Sri Lanka: Technical Assistance Report-Repeal of Simplified Value Added Tax and the Transition to Risk-Based Value Added Tax Refund Processing, (USA: International Monetary Fund, 2024) accessed September 14, 2024

Summary

This report summarizes an expert visit on VAT refunds that provided Inland Revenue Department officials with examples of good international practice in VAT refund management and risk management.

Subject: Revenue administration, Tax refunds, Taxes, Value-added tax

Keywords: Cash refund request, Example Project risk register, Exporters, IMF's Fiscal Affairs Department, Level project task, Repeal committee, Risk Management., Sri Lanka, Tax Administration, Tax refunds, Value-added tax, VAT, VAT Refund

Publication Details

  • Pages:

    13

  • Volume:

    ---

  • DOI:

    ---

  • Issue:

    ---

  • Series:

    Technical Assistance Report No. 2024/073

  • Stock No:

    TAREA2024073

  • ISBN:

    9798400286568

  • ISSN:

    3005-4575