Budget Highlights - Deloitte
Budget Highlights201800
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Budget HighlightsContents1. Income tax22. Value Added Tax (VAT)93. Nation Building Tax (NBT)114. Economic Service Charge (ESC)125. Miscellaneous13About SJMS Associates37Contacts3901
Budget Highlights Income tax1. Income taxA new Inland Revenue Act is to be effective from April 01, 2018. The 2018 budget speech did not contain anychanges to income tax except Backward integrated activities related to agriculture will be taxed at the concessional Income Tax rate of 14%.We have shared with you previously an overview of the new Inland Revenue Act. We present below key highlightsof the proposed law.Corporate Income TaxAll business activities of a company are treated as conducted in the course of a single company business.1.1.1. Corporate income tax rateThe corporate income tax rates will be revised to a 3 tier structure comprising of a lower rate of 14%, a standardrate of 28% and a higher rate of 40%.CompaniesIncome Tax Rate (Proposed Act) %SMEExporters (goods and services)*Agricultural business02Current Act %12141212
Budget Highlights Income taxCompaniesIncome Tax Rate (Proposed Act) %Current Act %Educational Services10Information Technology Services10Promotion of tourism12Betting and gaming, liquor, tobacco4040Standard rate2828Gains from realization of investment assets10NIL* Exports includes specified undertakingsSpecified undertaking means an undertaking which is engaged ina. Entrepot tradeb. Offshore businessc. Providing front end services to clients abroadd. Headquarters operations of leading buyers for management of financial supply chain and billing operatione. Logistic services such as bonded warehouse or multi-country consolidation in Sri Lankaf. Transshipment Operationsg. Freight forwardingh. Supply of services to any exporter of goods or services or to any foreign principal of such exporter directly,services provided by an agent of a ship operator to his foreign principal.i. Production or manufacture, and supply to an exporter of non-traditional goodsj. The performance of any service of ship repair, ship breaking repair and refurbishment of marine cargocontainers, provision of computer software, computer programmes, computer systems or recordingcomputer data or such other services as may be specified by the Minister by notice published in theGazette, for payment in foreign currency.1.1.2. Revision of capital allowancesDepreciable asset classNew ratePrevious rateComputers and data handling equipment together with peripheral devices20%25%Buses and minibuses, goods vehicles; construction and earth- movingequipment, heavy general purpose or specialized trucks, trailers andtrailer-mounted containers; plant and machinery used in manufacturing20%20%33 1/3%Railroad cars, locomotives, and equipment; vessels, barges, tugs, andsimilar water transportation equipment; aircraft; specialised public utilityplant, equipment, and machinery; office furniture, fixtures, and equipment;any depreciable asset not included in another class20%20%33 1/3%Buildings, structures and similar works of a permanent nature5%10%Intangible assets, excluding goodwillThe actual useful lifeof the intangible assetor where theintangible asset hasan indefinite usefullife*10%In addition to the depreciation allowance, a balancing allowance, that is the loss on realization (disposal) ofdepreciable assets can be deducted in calculating the business profit.Assessable charge that is the gain on the disposal of depreciable asset is to be included in calculating the profit.* indefinite useful life has been defined as 20 years03
Budget Highlights Income tax1.1.3. Carry forward of lossesLosses are identified as: Business loss andInvestment loss.a)b)c)d)Losses incurred from business: Can be set off against income from business and income from investmentLosses from investment: Can be set off only against investment incomeExcess loss: Can be carried forward and set off against the future income for subsequent 6 years.Loss on depreciation: Can be carried forward and set off in the subsequent 10 years or 25 years for specificinvestments (enhanced depreciation allowances)e) Losses attributable to a reduced rate of tax (had it been a profit): Such loss can be set off against suchincome subject to lower rate of tax or only against exempt profit if the loss is from exempt profit.f) Current law of limiting losses to 35% of total statutory income is repealed.g) Losses from leasing and insurance business can be set off against such income only. This is similar to thecurrent law.When the ownership of an entity changes by more than 50%, the loss shall not be permitted to be deducted afterthe change, if it does not conduct the same business it conducted before the change, for a period of 2 years afterthe change for a partnership or a company.1.1.4. Finance cost (Thin Capitalization)Finance cost (other than for financial institutions) shall not exceed the amount of cost attributable to financialinstruments subject to the following restrictionsa. Manufacturing entity-3 times of Capital Reservesb. Other than manufacturing entity- 4 times of Capital ReservesAny disallowed financial costs for which a deduction is denied as a result of the above may be carried forward andtreated as incurred during any of the following six years of assessment, but only to the extent of any unusedlimitation as per the above restriction for the year.The Commissioner General may specify the circumstances in which losses on financial instruments may only be setoff against gains on financial instruments.When the ownership of an entity changes by more than 50%, the disallowed finance cost shall not be permitted tobe deducted after the change, if it does not conduct the same business it conducted before the change, for a periodof 2 years after the change for a partnership or a company.Previously only claims of interest on loans obtained by a holding company from its subsidiary or vice versa wasrestricted.1.1.5. Qualifying PaymentsQualifying Payments have been restricted to:A donation made by an entity in money to an approved charitable institution that isi. a charitable institution established for the provision of institutionalized care for the sick or the needy; andii. declared by the Minister as an approved charitable institutioncan be deducted as Qualifying payments from the Total Statutory Income subject to a maximum of one-fifth of theassessable income or Rs. 500,000, whichever is less.04
Budget Highlights Income tax1.1.6. Distribution of profitsDividendsThe definition of a dividend has been widened compared to the previous Act. It has been defined to mean apayment received by a member of a company as a division of profits,in the course of a liquidation or reconstruction,in a reduction of capital orshare buy-back orotherwiseincludes a capitalisation of profits whether by way of a bonus share issue, increase in the amount paid-up onshares or otherwiseexcludes a payment to the extent to which it is –i.ii.iii.matched by a payment made by the member to the company;debited to a capital, share premium or similar account; orotherwise constitutes a final withholding payment or is included in calculating the income of the member;Under the previous Act, when a company bought back shares from its shareholders, only the excess, if any, paid toany shareholder over the market price of such share quoted in the Colombo Stock Exchange or the market price asat the date on which the share buyback is approved was considered as a dividend.Distribution by a resident companyDistribution of dividends by a resident company subject to a final withholding tax. The WHT rate applicable is 14%.The liability is of the shareholder, while the company is only a withholding agent.Dividends distributed out of foreign dividends received - The WHT rate applicable is 14%. Previously was exemptprovided the (re)distribution was done within 3 months of receiving the foreign distribution.ExemptionsDividend distributed out of dividends received locally.Distribution by a non-resident companyThe dividend income should be included in calculating the income of the shareholders.Remittance TaxA non-resident person who carries on business in Sri Lanka through a permanent establishment (PE), must pay taxon the remitted profits earned within the year of assessment.The tax rate will be 14% and is payable within 30 days after making such remittances.“Remitted profits” means amounts remitted or retained abroad out of the profits taxable in Sri Lanka other thandividends paid by a resident company to the non resident person.Minimum Dividend DistributionMinimum dividend distribution requirements have not been stipulated in the new Act.05
Budget Highlights Income tax1.1.7. WHTWithholding from service Fees and Contract PaymentsService fee paid with a source in SL to a resident individual who is not an employee (onamounts exceeding Rs. 50,000/month) ***Service fee/Insurance premium paid with a source in Sri Lanka to a non-resident personWHT Rate5%14%*** Services means:(i) teaching, lecturing, examining, invigilating or supervising an examination(ii) commission / brokerage to a resident insurance sales or canvassing agent(iii) endorsement fee(iv) supply of any article on a contract basis through tender/quotation(v) other matters as may be prescribed by regulation1.1.8. Investment IncentivesProvision has been made for enhanced depreciation allowances on tangible assets used in a business as follows:Qualifying CriteriaEnhancedDepreciationAllowance Depreciable assets are used in Sri Lanka (excluding Northern Province),Between USD 3 Mn to USD 100 Mn has been incurred on Depreciable assets during theyear Depreciable assets are used in Sri Lanka (excluding Northern Province),A sum in excess of USD 100 Mn has been incurred on Depreciable assets during theyear150% Depreciable assets are used in the Northern ProvinceA sum in excess of USD 3 Mn has been incurred on Depreciable assets during the year200% More than USD 250 Mn has been incurred by a state owned company on Depreciableassets during the year150%100%Provision for temporary enhanced depreciation allowances has been given for the first 3 years after the enactmentof the Act as follows:Qualifying Criteria Depreciable assets are used in Sri Lanka (excluding Northern Province)Upto USD 3 Mn has been incurred on Depreciable assets during the year Depreciable assets are used in the Northern ProvinceUpto USD 3 Mn has been incurred on Depreciable assets during the yearEnhanced DepreciationAllowance100%200%Depreciable assets for the purpose of temporary enhancement allowances means; Computers and data handing equipment together with peripheral devices Buildings, structures and similar works of a permanent nature Plant or machinery used to improve business process or productivity and fixed to the business premises.Companies which have invested USD 1,000Mn or more in depreciable assets (other than intangible assets) in SriLanka and pays dividends out of profits sheltered under enhanced depreciation allowances enjoy the followingbenefits: Exemption from dividend tax Exemption from PAYE for expatriate employees (upto a maximum of 20 employees)06
Budget Highlights Income taxNew ConcessionsIndustryInformationTechnologyCriteria to be satisfied Conducts a business whichpredominantly consists of providinginformation technology services Employs more than 50 persons duringthe whole of the year Maintains a file as a withholding agentfor those employeesConcession granted A company is entitled to an additional deductionwhen calculating the company's income frombusiness for a year of assessment equal to 35% ofthe total payments made by the company which areto be included in calculating the taxable income ofits employees other than a company director The company shall not be entitled to an enhancedcapital allowance for three years Unrelieved loss incurred as the result of applicationof this section shall not be deducted in anysucceeding year of assessment.HeadquartersRelocationAny institution in the international networkestablished on or after October 1, 2017, byrelocating in Sri Lanka, the Headquartersor regional H/O as specified by theCommissioner General.Any person who has entered into aStandardized Power Purchase Agreementon or before November 10, 2016 with theCeylon Electricity Board to provideelectricity generated using renewableresourcesTax at 0% for three years of assessment after thecommencement of this ActRenewableEnergyTax at 14% for the three years of assessment after thecommencement of this Act.Presently, producing any alternative energy ischargeable at 12%.Personal Income Tax1.1.9. Tax free threshold on income from employmentThe tax free threshold on income from employment will be increased to Rs. 1,200,000 per annum (Rs.100,000 permonth).Currently, the tax free threshold on income from employment is Rs. 750,000 per annum (Rs. 62,500 permonth).1.1.10. Tax ratesSubject to the tax free allowance and qualifying payment relief entitlement for Residents and Non- Residents, the taxstructure on taxable income will be as follows:Taxable Income Tax Slabs(Rs.)Tax Rate(%)First 600,0004Next 600,0008Next 600,00012Next 600,00016Next 600,00020Balance24Senior CitizensRelief: Interest income derived from a financial institution, up to Rs. 1,500,000 for each year of assessment will not betaxable.07
Budget Highlights Income taxExemptions: Any amount derived by a senior citizen from an annuity for life for a period of not less than ten years purchasedfrom a bank or an insurance company registered under the Regulation of Insurance Industry Act, No. 43 of2000.Withholding tax ratesIn the case of interest or discount paid to a resident person (other than to an individual who is a senior citizen inrelation to a bank deposit account) – 5%.Interest paid to a senior citizen – To be prescribed by regulations.Qualifying Payments have been restricted to1. A donation made by an individual in money to an approved charitable institution that isI.established for the provision of institutionalized care for the sick or the needy; andII.declared by the Minister as an approved charitable institution, can be deducted as Qualifying paymentsfrom the Total Statutory Income subject to a maximum of 1/3rd of the assessable income or Rs.75,000whichever is less.Reliefs1. Tax Free Allowance of Rs. 500,000 is applicable for an individual for each year of assessment.2. An amount equal to 25% of the total rental income for the year of assessment, can be claimed as a relief for therepair, maintenance, and depreciation relating to the investment asset by an individual who receives rentalincome from an investment asset, but shall only be allowed to the extent no deduction or cost is claimed for anyactual expenditures incurred by the taxpayer for the repair, maintenance, and depreciation of the investmentasset.3. In the case of a resident individual or partner of a partnership with income earned in foreign currency in SriLanka from any service rendered in or outside Sri Lanka to any person outside Sri Lanka, to be utilized outsideSri Lanka, Rs. 15 Mn for each year of assessment, upto a total of such income for the year.08
Budget Highlights Value Added Tax (VAT)2. Value Added Tax (VAT)2.1Removal of Exemptions2.1.1 Import or supply of imported goods made liable for VAT:Item DescriptionExempted HS CodePlants & Flowers06.01, 06.02.10, 06.02.20, 06.02.30, 06.02.40,06.02.90.9039.26.90.70Plastic BeadsYarn/FabricsWood & ArticlesDyesGlass BeadsPlant 3,50.02,51.13,52.11,55.09,58.02,58.11,50.03, 50.04, 50.05, 50.06, 50.07, 51.11,52.01, 52.03, 52.05, 52.06, 52.08, 52.09,52.12, 53.09, 53.10, 54.02, 54.03, 54.07,55.10, 55.12, 55.13, 55.14, 55.15, 55.16,58.04.21, 58.04.29, 58.04.30, 58.06,60.01, 60.02, 60.03, 60.04, 60.05, 60.06,44.07, 44.08, 44.0932.04.11, 32.04.12, 32.04.13, 32.04.14, 32.04,15,32.04.16, 32.04.1770.18.1084.07, 84.11.91, 84.13.40, 84.43.19.10, 84.43.32.30,
Budget Highlights Removal of ExemptionsItem DescriptionExempted HS CodeMachinery/Industrialracks84.43.32.40, 84.43.39.20, 84.43.99.30, 84.44, 84.45,84.46, 84.47, 84.48, 84.51.40.10, 84.51.50,84.51.80.10, 84.51.90, 84.70.10, 84.79.89.10,84.79.89.20, 84.79.89.30, 84.79.89.4085.16.40, 85.16.72, 85.27.21, 85.27.29, 85.27.91,85.27.92, 85.39.31.20, 85.43.70.30, 85.43.70.90,85.43.9088.02, 88.03.30, 88.05.21, 88.05.2990.01, 90.02, 90.03, 90.04, 90.0590.06, 90.07, 90.08, 90.1091.01, 91.02, 91.05Electronic goodsAeroplanes & PartsSpectaclesCameras & ProjectorsWatches2.1.2Sale of condominium housing units2.2 New ExemptionSolar tracker classified under HS Code 84.79.89.502.3 VAT refund scheme for foreign passport holdersWill be implemented at the Airports and Sea Ports with effect from May 01, 2018 for foreign passport holders.Effective date of proposalsThe proposals in relation to VAT will be implemented with effect from April 01, 2018.10
Budget Highlights Nation Building Tax (NBT)3. Nation Building Tax (NBT)3.1 Removal of ExemptionThe supply of liquor either by importing or manufacturing was made exempt from NBT with effect from October25, 2014. This exemption has been removed.3.2 New Exemptions Importation of non-motorized equipment and accessories for water sports such as Kayaks, Canoes, KiteSurfing, and divingImportation of non-powered equipment and accessories for aero sports such as-Hang Gliding, Ballooning,dirigibles, Parachutes and Para-GlidersImportation of gem stones for cutting and re-export purposesImportation of equipment that enables advanced technology agriculture practices, including greenhouses,poly tunnels and materials for the construction of greenhouses, by any grower.Importation of machines and equipment including solar panels and, storage batteries which will be importedfor the establishment of solar charging stations.Upfront payment of NBT applicable on the sale of yachts built by BOI companies to the local BOI chartercompanies.NBT on domestic coconut oil and kernel products will be exempt for a period of 1 year.Effective date of proposalsThe proposals in relation to NBT will be implemented with effect from April 01, 201811
Budget Highlights Economic Service Charge (ESC)4. Economic Service Charge (ESC)4.1 ESC base for imported motor vehicles will be amended as follows; Motor vehicles liable for Excise duty - Excise Duty payableMotor vehicles not liable for Excise duty – CIF ValueCurrently the ESC base for imported motor vehicles is on CIF value.Effective date of proposalThe proposal in relation to ESC will be implemented with effect from April 01, 2018.12
Budget Highlights Miscellaneous5. Miscellaneous5.1Finance Act5.1.1Cellular Tower Levy A levy to be imposed on operators of cellular towers per cellular tower.The rate will be Rs.200,000 per month per tower.5.1.2 Bulk SMS advertisements will attract a levy of 25 cents per SMS.The levy is payable by the advertiser.5.1.3 13SMS Advertising LevyCarbon TaxA carbon tax is to be imposed on motor vehicles based on the engine capacity.The rate would be based on the age and fuel type of the vehicle as follows:
Budget Highlights MiscellaneousType of vehicleLess than 05 years05 to 10 yearsOver 10 yearsHybrid (Petrol/Diesel)25 Cts per cm350 Cts per cm3Rs.1.00 per cm3Fuel (Petrol/Diesel)50 Cts per cm3Rs.1.00 per cm3Rs.1.50 per cm3Passenger busRs. 1,000Rs.2,000Rs.3,000 Electric vehicles would be exempted from the levy.5.1.4 A DRL is to be imposed on cash transactions carried out through financial institutions.The rate would be Rs.2 per cash transactions of Rs.10,000 (i.e. 0.02%).The levy is chargeable on total cash transactions and is payable by the financial institutions (not to be passed onto customers).To be effective from April 01, 2018 and to remain in effect for a period of 3 years.5.1.5 Debt Repayment Levy (DRL)Luxury Tax on Motor VehiclesA one-time payment luxury tax to be introduced in lieu of the present system of payment over 7 years.The present system would continue for the vehicles already registered.Tax depends on the band of engine capacity or motor power of the vehicle as follows:Motor CarDual purpose (Petrol/diesel) 2200cm3 Petrol 1800cm3 x 2500 cm3Diesel 2200cm3 x 3000 cm3Electric 200 kW x 300 kwPetrol 2500cm3 x 3500 cm3Diesel 3000cm3 x 4000 cm3Electric 300 kW x 400 kw5.1.6 Petrol 3500cm3 Diesel 4000cm3 Electric 500 kW Super Luxury(Rs.)--Luxury(Rs.)--Semi 0----Travel and TourismA tax of 1% to be imposed on the commission income derived by on-line travel agents from business carriedout in Sri Lanka.Both resident and non-resident on-line travel agents would be subject to this tax.All tourist service providers to be registered with the Sri Lanka Tourism Development Agency (SLTDA).Effective Date of ProposalsThe proposed amendments to the Finance Act are to come into effect commencing April 01, 2018.14
Budget Highlights Miscellaneous5.2Excise Duty under Excise Ordinance5.2.1LiquorExcise Duty based on alcohol volume will be introduced as follows:Type of liquorPer liter of alcoholi.Hard liquorRs. 3,300ii.BeerRs. 2,400iii.WineRs. 2,4005.2.2Non-potable alcoholExcise duty will be imposed on import of non-potable alcohol at Rs.15 per Kg.5.2.3Raw material used for manufacturing of EthanolExcise Duty will be imposed on raw materials used for manufacturing of ethanol as follows:Raw MaterialProposed DutyToddyRs. 5 per litreMolasses/Maize/Rice/FruitsRs. 10 per Kg5.2.4 Liquor LicensesRate structure of Liquor license fee will be simplified with effect from January 01, 2018.Issuance of new liquor license will be simplified to promote tourism.Changes to Excise Duty will be published by Gazette.5.2.5Excise (Special Provisions) DutyCanned BeerExcise (Special Provisions) Duty applicable on canned beer will be removed.Sugar tax on sweetened beveragesExcise duty based on the quantum of sugar contained will be introduced for beverages with added sugar classifiedunder HS Code 22.02 at the rate of 50 cts per gram of sugarPlastic resinExcise duty on plastic resin (items classified under the HS Codes 3901.10, 3901.20, 3902.10, 3903.11 and3904.10) will be introduced at Rs. 10 per Kg.Motor vehiclesAd-valorem rate of excise duty on motor vehicles will be removedExcise duty will be applied based only on the Engine Capacity (cubic centimeter (cm3) for petrol and diesel motorvehiclesExcise duty base for electric vehicles will be the motor power of the engine (kilowatt (Kw)15
Budget Highlights MiscellaneousThe rate for Engine capacity based excise duty on petrol fuel & petrol hybrid motor cars are as follows.Engine capacityPetrol fuel(Rs. Per cm3)Petrol hybrid(Rs. Per cm3) 1000 cm31,7501,2501000 cm3 x 1300 cm32,7502,0001300 cm3 x 1500 cm33,2502,5001500 cm3 x 1600 cm34,0003,0001600 cm3 x 1800 cm35,0004,50031800 cm x 2000 cm6,0005,0002000 cm3 x 2500 cm37,0006,00032500 cm x 2750 cm8,0007,0002750 cm3 x 3000 cm39,0008,0003000 cm3 x 4000 cm310,0009,0004000 cm3 11,00010,00033The rate for Engine capacity based excise duty on diesel fuel & diesel hybrid motor cars are as follows:Engine capacity 1500 cm3Diesel fuel(Rs. Per cm3)Diesel hybrid(Rs. Per cm3)4,0003,00031500 cm x 1600 cm5,0004,0001600 cm3 x 1800 cm36,0005,0001800 cm3 x 2000 cm37,0006,0002000 cm3 x 2500 cm38,0007,0002500 cm3 x 2750 cm39,0008,0002750 cm3 x 3000 cm310,0009,0003000 cm3 x 4000 cm311,00010,0004000 cm 12,00011,000Motor powerUnregistered (brand new)vehicle (Rs. Per kw)Used vehicle(Rs. Per kw) 50 Kw7,50015,00050Kw x 100 Kw12,50025,000100 Kw x 200 Kw25,00040,000200 Kw40,00055,00033Duty rates for Electric vehicles are as follows:16
Budget Highlights MiscellaneousDuty rates for three wheelers are as follows:PetrolDiesel-Rs. 2,100 per cm3Rs. 1,250 per cm3ElectricUnregistered (brand new)Registered (used)-Rs. 7,500 per KwRs. 10,000 per KwElectrical Three wheelers will receive a 90% concession from the Government.Applicable duty will be revised for off-road electric sports vehicles classified under HS Code 8703.10.11,8703.10.19, 8703.10.21, 8703.10.29 to facilitate promotion of sports tourism.5.3Customs Import Duty5.3.1Exemption of Custom Import Duty Importation of Crust (semi processed) leather for further processing (Tanning Industry) and supply of rawmaterials for the leather products industry. Importation of machinery, equipment, accessories and raw materials or intermediate materials, to be used onlyfor manufacturing of biodegradable packaging products and materials. Customs Import Duty will be updated on importation of goods in line with the HS 2017 version and also revisedon importation of selected goods.Effective Date of ProposalsCustoms import duty, Excise (Special Provisions) Duty and Excise (Ordinance) Duty will take effect immediately.5.4Cess5.4.1Cess will be removed on the following items facilitating certain emerging sectors namely tourism, valueadding industries and other .909613.10.009613.20.00
Budget Highlights 10.12.006801.00.006815.20.006815.91.00Cess will be revised on the following HS Codes, facilitating the availability of goods for value addition andconsumption 208.21.908509.40.004013.90.905.5Ports and Airports Development Levy (PAL)5.5.1PAL on the following items including importation of non-powered equipment and accessories for aero sportssuch as Hang Gliding, Ballooning, dirigibles, Parachutes and Para-Gliders will be 2853.90.00
Budget Highlights 102909.50.102909.60.1029
Budget Highlights Income tax 04 1.1.3. Carry forward of losses Losses are identified as: Business loss and Investment loss. a) Losses incurred from business: Can be set off against income from business and income from investment b) Losses from investment: Can be set off only against investment income c) Excess loss: Can be carr
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Budget (Annual Budget) Revenues Expenses Multi-year (Actual; Budget; Budget) Project (program) Budget A project budget is the estimated financial plan for a project, for which funding is required. The total program budget is not just the grant r
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