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

Preview Citation

Format: Chicago

International Monetary Fund. Fiscal Affairs Dept. "Sri Lanka: Technical Assistance Report-Repeal of Simplified Value Added Tax and the Transition to Risk-Based Value Added Tax Refund Processing", Technical Assistance Reports 2024, 073 (2024), accessed 12/6/2025, https://doi.org/10.5089/9798400286568.019

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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