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

Sri Lanka: Technical Assistance Report-Repeal of Simplified Value Added Tax and the Transition to Risk-Based Value Added Tax Refund Processing
Volume/Issue: Volume 2024 Issue 073
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Taxation - General , Sri Lanka , VAT , VAT Refund , Exporters , Tax Administration , Risk Management , , repeal committee , IMF's Fiscal Affairs Department , level project task , example Project risk register , cash refund request , Tax refunds , Value-added tax

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.