Sri Lanka issues TP disclosure form for AY 2020/2021
25 August, 2021
On 16 August 2021, the Inland Revenue Department (IRD) of Sri Lanka published the transfer pricing disclosure form for the assessment year (AY) 2020/2021. Entities are required to file the TP disclosure form with their annual income tax return if they have carried out controlled transactions with associated enterprises equal to or more than LKR 200 million during the year.
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