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Sri Lanka - Income Tax

Sri Lanka - Income Tax

Taxation of international executives


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Tax returns and compliance

When are tax returns due? That is, what is the tax return due date?

Tax returns should be filed by 30 November immediately after the end of the year of assessment.

What is the tax year-end?

31 March.

What are the compliance requirements for tax returns in Sri Lanka?


All taxpayers are required to pay their taxes on self-assessment basis in quarterly installments on 15 August, 15 November, and 15 February during the relevant year of assessment and 15 May in the next year of assessment. The due date for final payment is 30 September following the end of the year of assessment (Commencing from Y/A 2006/07 a 10 percent discount is available on the quarterly taxes due if tax is settled 30 days prior to the statutory due date. However this concession will not be available effective 1st April 2018.). A Pay-As-You-Earn (PAYE) tax scheme applies to employees on their employment income. The employer makes deductions of tax at source.

PAYE tax withholdings are calculated according to tables provided by the Revenue Authorities. If any individual’s only source of income consists of employment income, the PAYE tax so deducted will be the final tax, effective from Y/A 2011/12. Provision for application of refunds is not available.

Currently there is no requirement to file an income tax return or open a tax file if the taxpayer’s sources of income are confined to one or more of the following.

  • Profits from only one employment and subject to PAYE.
  • Dividend or interest income subject to withholding tax.

Tax tabales pertinent to employment income has not been issued to the public yet under the new Act.

Spouses are taxed separately and are required to file separate tax returns. Income received by one spouse for services rendered in any trade, business, profession, or vocation carried on or exercised by the other spouse or by a partnership of which that spouse is a partner is deemed to be income of that other spouse.

The total statutory income of a child (under 18 years of age and unmarried) of a resident individual is aggregated with the total statutory income of the father if the marriage of his parents subsists in that year of assessment. Otherwise,, such income is aggregated with the parent who maintains him and with whom he lives in that year of assessment.


With effect from 1 April 2008, expatriate employee are taxed at the tax rates applicable to residents in Sri Lanka but, they will be taxed only on their Sri Lankan-sourced income.

Tax rates

What are the current income tax rates for residents and non-residents in Sri Lanka?


Income tax is calculated by applying a progressive tax rate schedule to taxable income as follows.

Income tax slabs from the Year of Assessment 2011/2012 are as follows:

Income tax table for 2011/2012, 2012/13 & 2013/14

Taxable income bracket Total tax on income below bracket Tax rate on income in bracket
From LKR To LKR LKR Percent
0 500,000 0 4
500,001 1,000,000 20,000 8
1,000,001 1,500,000 60,000 12
1,500,001 2,000,000 120,000 16
2,000,001 3,000,000 200,000 20
3,000,001 Over 400,000 24

Income tax table for 2014/15, 2015/16 2016/17 & 2017/18

-Employment income received by a professional -(Citizens)

The income tax table for 2011/12 continued to apply until the taxable income from the above source reached the threshold parallel to the 16% tax rate. Taxable income from employment of a “professional” exceeding this threshold remained to be taxed at 16%.The definition of a “professional” has been prescribed by law.

For the year of assessment commencing after 1st April 2015, employment income is taxed at the maximum rate of 16%.

However, this position will change with effect from 1st April 2018. The employment income will be taxed at progressive rates, maximum rate being 24%.

-Other sources of income

The income tax table for 2011/12 remains to be the same.

Income tax table for 2017/18

-Total Income including employment income

Profits and income exceeding LKR 2.4 Mn. per annum is to be taxed at a flat rate of 15%.This amendment is however pending legal enactment.

For the Year of Assessment 2018/2019 – on other income

Not Exceeding Rs. 600,000 4% of the amount in exces of Rs. 0
Exceeding Rs. 600,000 but not exceeding Rs. 1,200,000 amount Rs. 24,000 plus 8% of the in excess of Rs. 600,000
Exceeding Rs. 1,200,000 but not exceeding Rs. 1,800,000 amount Rs. 72,000 plus 12% of the in excess of Rs. 1,200,000
Exceeding Rs. 1,800,000 but not exceeding Rs. 2,400,000 the amount Rs. 144,000 plus 16% of in excess of Rs. 1,800,000
Exceeding Rs. 2,400,000 but not exceeding Rs. 3,000,000 the amount Rs. 240,000 plus 20% of in excess of Rs. 2,400,000
Exceeding Rs. 3,000,000  Rs. 360,000 plus 24% of the amount in excess of Rs. 3,000,000:


With effect from 1 April 2008 all expatriate employees (other than certain experts with effect from 1 April 2008) will be taxed at the same tax rates applicable to resident employees of Sri Lanka.

Residence rules

For the purposes of taxation, how is an individual defined as a resident of Sri Lanka?

A resident is a person who is physically present in Sri Lanka for 183 days or more during a year of assessment. 

The New Act defines an individual present in Sri Lanka during the year and that presence falls within the period or periods amounting in aggregate of 183 days or more in any twelve months period that commences or ends during that year, as a resident.

Is there, a de minimus number of days rule when it comes to residency start and end date? For example, a taxpayer can’t come back to the host country for more than 10 days after their assignment is over and they repatriate.

An individual will be considered as a resident if he stays in Sri Lanka for 183 days in a year of assessment. 

What if the assignee enters the country before their assignment begins?

Number of days present in Sri Lanka will be considered in counting the 183 days in a year of assessment, in considering the residency status. 

Termination of residence

Are there any tax compliance requirements when leaving Sri Lanka?

There are no special requirements.

What if the assignee comes back for a trip after residency has terminated?

As explained earlier, when a person returns to Sri Lanka,the 183-day rule would reapply, in order to determine the tax residency status. Since the New Act place much emphasis on the year instead of the year of assessment,if an individual is present for an aggregate of more than 183 days within the year, that person is construed as a resident in Sri Lanka.

Communication between immigration and taxation authorities

Do the immigration authorities in Sri Lanka provide information to the local taxation authorities regarding when a person enters or leaves Sri Lanka?

Revenue Authorities could call for copies of relevant pages of the passport to verify. 

Filing requirements

Will an assignee have a filing requirement in the host country after they leave the country and repatriate?

The ideal situation would be to file all returns before leaving the country.

Economic employer approach

Do the taxation authorities in Sri Lanka adopt the economic employer approach1 to interpreting Article 15 of the OECD treaty? If no, are the taxation authorities in Sri Lanka considering the adoption of this interpretation of economic employer in the future?

No.There is no intimation from the Revenue Authorities.

De minimus number of days

Are there a de minimus number of days2 before the local taxation authorities will apply the economic employer approach? If yes, what is the de minimus number of days?


Types of taxable compensation

What categories are subject to income tax in general situations?

In general, all remuneration and benefits received by an employee who is resident in Sri Lanka or for services rendered in Sri Lanka are taxable. Types of compensation included as taxable income are as follows:

  • salary
  • bonuses
  • commission
  • leave pay
  • cost-of-living allowances
  • accommodation allowances
  • value of accommodation provided
  • provision of household furnishings
  • company car
  • traveling allowances
  • education allowance for children
  • employer provided domestic assistance
  • contributions to medical, dental sickness, and disability plans
  • employee share options
  • compensation for loss of office.

Tax-exempt income

Are there any areas of income that are exempt from taxation in Sri Lanka? If so, please provide a general definition of these areas.

The following are not taxed in Sri Lanka as per the prevailing law:

  • use of a chauffeur
  • home leave
  • reimbursement of substantiated moving expenses
  • pensions contributions, if approved by the inland revenue department
  • Services rendered outside Sri Lanka
  • Official emoluments of non-citizens participating in international events
  • Value of benefit from private use of one vehicle provided by the employer or an allowance paid in lieu thereof up to a maximum of LKR50,000/- per month (valuation of the above benefit will vary on the engine capacity and the other benefits attached thereto)
  • Release of approved or regulated provident fund balance on retirement (except to a superannuation fund)
  • Profits from employment of noncitizen sports trainer brought to Sri Lanka is (effective 1 April 2012)
  • Value of benefit from private use of one vehicle provided by the employer or an allowance paid in lieu thereof up to a maximum of LKR50,000/- per month (valuation of the above benefit will vary on the engine capacity and the other benefits attached thereto)
  • Release of approved or regulated provident fund balance on retirement (except to a superannuation fund)commencing 1 April 2013, profits from employment arising in Sri Lanka to any non-citizen individual who is an expert and brought to Sri Lanka by a BOI registered company enjoying a tax holiday will be exempt on meeting the following preconditions:
    • the total investment should be out of foreign direct investment exceeding USD50 million
    • the number of experts does not exceed five 
    • services of the experts are essential to carry out the activities of the company and such services are not obtainable in Sri Lanka
  • commencing 1 April 2008, profits from employment arising in Sri Lanka to any non-citizen individual who is an expert and brought to Sri Lanka by a BOI registered company enjoying a tax holiday under the Strategic Development Projects Act, provided,
    • the individual has expertise in a field as determined by the CGIR
    • Such expertise is not available among citizens of Sri Lanka.

Effective from 1st April 2018, the exemptions have been limited to the following;

  • Compensation or gratuity paid in lieu of personal injuries or death.
  • Amounts paid on retirement from any provident fund approved by the Commissioner General of Inland Revenue.
  • Amounts paid on retirement from any pension fund or the Employees’ Trust Fund , representing investment in come earned for any period commencing on or after 1 April 1987.
  • Pension received from the Sri Lankan Government or from a Department of the Government.
  • Income derived by an individual entitled to privileges under the Diplomatic Immunities Law and other specified conventions

Use of a chauffeur

Reimbursement of wages of a chauffeur on production of bills is tax-exempt. This exemption will be withdawan with effect from 1st April 2018.

Home leave

The value of travel warrant or passage granted to an expatriate and his/her family to visit his/her home abroad is tax-exempt.

This exemption will be withdawan with effect from 1st April 2018.

Reimbursement of substantiated moving expenses

Moving expenses that form part of relocation expenses are tax-exempt.

This exemption will be withdawan with effect from 1st April 2018.

Pensions contributions

Employer’s contributions to local funds approved by the Revenue Authorities are tax-exempt.

Services rendered outside Sri Lanka

Non-resident individuals rendering services outside Sri Lanka are tax-exempt.

Effective 1 April 2013 offshore income of any tax resident and citizen of Sri Lanka is exempt from income tax provided such income is remitted to Sri Lanka through a bank account.

This exemption will be withdawan with effect from 1st April 2018. However, a resident individual who earns income in foreign currency for the services rendered outside Sri Lanka to any person to be utilized outside Sri Lanka, a relief of Rs. 15,000,000 can be claimed for each year of assessment.

Expatriate concessions

Are there any concessions made for expatriates in Sri Lanka?

  • Off shore income of non-citizen employees is exempt from tax.
  • Commencing 1 April 2013, profits from employment arising in Sri Lanka to any non-citizen individual who is an expert and brought to Sri Lanka by a BOI registered company enjoying a tax holiday will be exempt on meeting the following preconditions:
    • the total investment should be out of foreign direct investment exceeding USD50 million
    • the number of experts does not exceed five
    • Services of the experts are essential to carry out the activities of the company.
    • The Company qualifies for the tax holiday under section 16D of 17A of the Inland Revenue Act.
  • All of these concessions will be withdrawn with effect from the 1st April 2018.

Salary earned from working abroad

Is salary earned from working abroad taxed in Sri Lanka? If so, how?

Residents are taxed on overseas earnings while non-residents are liable to tax on income arising in or derived from Sri Lanka. However as per the statutory provisions non-citizens irrespective of whether or not tax resident, are exempt from any income earned outside Sri Lanka.

Offshore income of a citizen of Sri Lanka who holds a permanent residency status in a foreign country, is exempt from tax effective from 1 April 2013.

The exemption given to citizens and non- citizens listed above will be with drawn from 1st April 2018, However, under the domestic law, credit will be granted for any taxes paid outside Sri Lanka on such offshore income.

Taxation of investment income and capital gains

Are investment income and capital gains taxed in Sri Lanka? If so, how?

From the year of assessment 2002/03, capital gains have not been taxed.

Non citizens are liable to tax on investment income if same is derived from Sri Lanka.

The New Act has introduced capital gains taxes, and gains from realization of investment assets will be taxed at the rate of 10%. For this purpose, the gain will be calculated as the difference between selling price and cost of the asset. For this purpose, the “cost” is deemed to be the market value of such asset as at 30.09.2018

Dividends, Interest, and Rental Income


If 10% taxes have been withheld, same is considered a final tax in respect of an individual. Effective from 1.4.2018, the withholding tax rate will be increased to 14%. Certain tax treaties provide for lower withholding rates.

Off shore dividend received by a resident of Sri Lanka is exempt from income tax provided such dividend is remitted through a bank account.

Exemption prevelant to off-shore dividend will be withdrawn with the implementation of the New Act.


From 1 April 2011 to 31 March 2015, the amended withholding tax rates on interest from moneys deposited by individuals in banks or financial institutions are as follows: 

Taxable Income Rate of WHT
From LKR To LKR Percent
0 500,000 0.0
500,001 1,500,000 2.5
1,500,001 Over 8.0

With effect from 1 April 2015, interest income accruing to senior citizens is to be exempt from tax, and interest income accruing to any other individual is subject to a withholding of 2.5%.This withholding will serve as a final tax.

Interest rates under the New regime would be as follows:

Bank deposits maintained by residents - 5%

Bank deposits maintained by non-resient - 5%

Band deposits maintained by senior citizens (subject to a relief upto LKR 1,500,000/-) - to be prescribed.

Corporate debt instruments

Interest payable on investments in Sri Lanka corporate debt instruments and government securities are is subject to a 10 percent withholding tax which is a final tax. Withholding will be made at time of issue of such instrument. Withholding of tax on corporate debt securities that carry a floating interest rate will be made at the point interest is paid. 

In the case of an individual, the tax so deducted will be the final tax.

Commencing from 1 April 2013 interest income on investments in bonds, debentures and corporate debt securities (investment made after J anuary 1, 2013) listed in the Sri Lanka Stock Exchange, is exempt from income tax. However, this exemption has been withdrawn effective from 1.4.2018.

Interest on corporate securities will be subject to withholding of tax at 5% , effective from 1st April 2018. In the case of a non resident, same will be considered as final tax.

Other Interest Income /Royalty Income

The following exemptions are available in relation to interest/royalty income.

Commencing 1 April 2012, interest on foreign loans granted to persons in Sri Lanka by a person outside Sri Lanka is exempt from income tax in Sri Lanka. 

Commencing 1 April 2013, interest income on municipal bonds issued with the approval of the General Treasury will also be exempt from Income tax in Sri Lanka. 

Commencing 1 April 2012, offshore royalty received by a resident and remitted to Sri Lanka through a bank is exempt from income tax in Sri Lanka. 

The above mentioned exemptions will be removed with effect from 1st April 2018, and the royalty income will be taxed at the rate of 14%.

Furthermore, interest on government securities would not be subject to withholding of tax effective from 1st April 2018

Rental income

The profits and income derived from renting of property would be determined by reference to gross rent less rates and less 25% of cost of repairs.

Rental on residential property is exempt for five years from date of construction (subject to pre-conditions). This exemption will be withdrawn effective from 1st April 2018.

Gains from stock option exercises

Residency status Taxable at:
  Grant Vest Exercise
Resident N N Y*
Non-resident N N Y*
Other (if applicable) N N Y*

* With effect from 1 April 2011 and thereafter the benefit value assessed would be the excess of market value over option price. The benefit will be taxed at the time such employee exercise the option. 

Thus far there has been no regulation issued in relation to the benefits awrded to employees.

Foreign exchange gains and losses

Not taxed.

Principal residence gains and losses

Currently not taxed - no tax on capital gains.

Under the New Act, capital gains will be reintroduced on realization on investment assets.

The New Act provides for an exemption on gains made by an individual from realization of principal place of residence provided that the same has been owened by the person continuously for three years and lived by the individual for at least two of those three years

Capital losses

Since capital gains is out of scope, no availability for offset.

Effective from 1st April 2018 consequent to introduction of capital gains tax capital lossess also can be claimed subject to certain restrictions.

Personal use items

Not taxed. However, if provided by employer then taxed at a nominal rate.


No gifts tax.

Gifts received in respect of employment is identified as an employment income under the New Act.

Additional capital gains tax (CGT) issues and exceptions

Are there additional capital gains tax (CGT) issues in Sri Lanka? If so, please discuss?

No additional CGT.

Are there capital gains tax exceptions in Sri Lanka? If so, please discuss?

Currently, capital gains are out of scope, hence the question of exceptions does not arise.

Effective from 1st April 2018, any gain arising on realization investment assets will be liable to capital gain taxes .

Any gain arising from realization of the principal place of residence that has been owned by the person continuously for three years and lived by the individual for at least two years out of those three years shall not be liable to capital gains taxes.

Furthermore, the law provides for the ascertainment of a deemed gain in circumstances ,other than on death or on transfer of owner ship of an asset by an individual to an associate or charitable institution ,where a transfer has taken place for no consideration.

Pre-CGT assets

As of now, capital gains are out of scope.

Effective from 1st April 2018, capital gain tax is imposed on realization of an investment asset. For this purpose, an investment asset is defined to mean following assets held as part of an investment;

  • Land or building
  • A membership interest in a company, artnership or a trust
  • A security or other financial asset
  • An option, right or other interest in an asset referred to in the foregoing paragraphs but

Excludes trading stock or depreciable assets

Deemed disposal and acquisition

As of now, capital gains are out of scope.

As per the New Act provisions have been introduced to deem certain transactions as disposal or acquisition of assets.

General deductions from income

What are the general deductions from income allowed in Sri Lanka?

Currently, deductions are allowed in relation to the following:

  • Premia paid on special health insurance policy covering incurable disease. This is fully claimable. No carry forward provision.
  • Donation to a charity which is established for the provision of institutionalized care for the sick or the needy.
  • A deduction of not less than LKR 1 million in respect of expenditure on a community development project carried on in areas identified by the Government of Sri Lanka. Effective 1 April 2012. 
  • In the case of carrying out a trade, business, profession or vocation losses incurred in such business during previous years of assessments subject to condition specified in the law.

Residents and citizen nonresident individuals are entitled to a annual deduction of LKR 500,000/- in ascertaining total taxable income, and a annual deduction of LKR 250,000/- by way of a qualifying payment relief on employment income upto 31 March 2016.

Nonresident, noncitizen employees are currently entitled for a qualifying payment relief of LKR 250,000 per annum against their employment income.
The New Act has listed down two types of deductions, i.e. general and main deductions. Main deductions will be allowed in a situation where expenses are incurred in relation to business or investment income of a person during a year of assessment.

General deductions contains of an exhaustive list pertatining to the deductions that cannot be taken into consideration in calculating person’s income.

Also, the New Act specifically states that a deduction shall not be allowed out of employment income.

As per the New Act residents and citizen non residents will be entitled for a tax relief of LKR 500,000/ - against taxable income from any source. Residents are entitled for a further relief upto LKR 700,000/- against employment income.

Tax reimbursement methods

What are the tax reimbursement methods generally used by employers in Sri Lanka?

Employer bears tax on employee income subject to gross up (tax on tax).

Calculation of estimates/ prepayments/ withholding

How are estimates/prepayments/withholding of tax handled in Sri Lanka? For example, Pay-As-You-Earn (PAYE), Pay-As-You-Go (PAYG), and so on.

Pay-As-You-Earn (PAYE)

The employer makes deduction of taxes at source based on tables provided by the revenue authorities.


If not within the PAYE scheme, tax for a given year of assessment is payable direct to the Inland Revenue in quarterly instalments.

Pay-As-You-Go (PAYG) withholding

Withholding requirement under the PAYE scheme apply on terminal benefits such as, gratuity, ETF, and so on.

PAYG installments

There is no instalment mechanism for payment of terminal benefits tax in Sri Lanka.

When are estimates/prepayments/withholding of tax due in Sri Lanka? For example, monthly, annually, both, and so on.

  • PAYE: monthly
  • Self-assessment: quarterly

Relief for foreign taxes

Is there any Relief for Foreign Taxes in Sri Lanka? For example, a foreign tax credit (FTC) system, double taxation treaties, and so on?

Currently, foreign tax credit is available where Sri Lanka taxes foreign-source income if it is provided for in the relevant double tax treaty.

A resident person is entitled to claim foreign tax credits under the New Act to the extent of any foreign income tax paid by that person in that year in computing persons accessable income. This provision acts independently even in the abscense of a DTA.

General tax credits

What are the general tax credits that may be claimed in Sri Lanka? Please list below.

There are no general tax credits available. However the following specific tax credits may be claimed against the taxpayer’s regular (or alternative minimum) tax liability:

  • pay-as-you-earn (PAYE)
  • withholding tax (WHT) on specified fees prior to 1 April 2011. The tax was rescinded effective 1 April 2011.
  • income tax paid on a self-assessment basis
  • relief under double tax treaties (DTA).

Sample tax calculation

This calculation assumes a married taxpayer resident in Sri Lanka with two children whose three-year assignment begins April 2013 and ends 31 December 2016. The taxpayer’s annual base salary is USD100,000 and the calculation covers three and a half years.

Salary 100,000 100,000 100,000
Bonus 20,000 20,000 20,000
Cost-of-living allowance 10,000 10,000 10,000
Rented accommodation 12,000 12,000 12,000
Company car (engine capacity above 1,500 c.c.) 6,000 6,000 6,000
Moving expense reimbursement 20,000 20,000 20,000
Home leave 0 0 0
Education allowance 3,000 3,000 3,000
Interest income from non-local sources 6,000 6,000 6,000

Exchange rate used for calculation: USD1.00 = LKR110.00.

Other assumptions

  • All earned income is attributable to local sources. All information is based on an annual basis.
  • Bonuses are paid at the end of each tax year, and accrue evenly throughout the year.
  • Interest income is not remitted to Sri Lanka.
  • The company car is used for business and private purposes and originally cost USD50,000. The vehicle was provided with fuel and a chauffeur.
  • The employer has provided rented accommodation to the employee, and the rent agreement is between the employer and the landlord.
  • All taxes are borne by the employee. The employee is deemed resident throughout the assignment.
  • Tax treaties and totalization agreements are ignored for the purpose of this calculation.

Calculation of taxable income




Days in Sri Lanka during year 365 365 365 275
Earned income subject to income tax        
Salary 11,000000 11,000000 11,000000 11,000000
Bonus 2,200000 2,200000 2,200000 2,200000
Cost-of-living allowance 1,100000 1,100000 1,100000 1,100000
Rented accommodation 198000 198000 198000 148500
Company car (over 1,500 c.c.) 0 0 0 50000
Home leave 0 0 0 2200000
Education allowance 330,000 330,000 330,000 330,000
Total earned income 14,828,000 14,828,000 14,828,000 17,028,500
Add: Other income 0 0 0 660,000
Total income 14,828,000 14,828,000 14,828,000 17,688,500
Tax free allowance 500,000* 500,000* 500,000* 2,400,000
Special exemption** 100,000 100,000 250,000 0
Total taxable income 14,228,000 14,228,000 14,078,000 15,288,500


Calculation of tax liability




Total income as above 14,228,000 14,228,000 14,078,000 15,288,500
Sri Lankan tax thereon 3,094,720 3,094,720 2,132,480 2,293,275
Domestic tax rebates (dependent spouse rebate) 0 0 0 0
Foreign tax credits 0 0 0 0
Social responsibility levy*** 0 0 0 0
Total Sri Lankan tax 3,094,720 3,094,720 2,132,480 2,293,275



*The expatriate employee is physically present in Sri Lanka for more than 183 days in each of the years, and is therefore treated in the same way as a resident. Hence such employee is entitled to a tax-free allowance of LKR500,000 upto 31 March 2016.

**Every resident non citizen employee is additionally given a special exemption of LKR100,000 per annum upto 31 March 2013. Effective 1 April 2013, this will be allowed as a deduction from assessable income. It was increased to LKR 250,000 effective from 1 April 2015 to 31 March 2016.



1Certain tax authorities adopt an ‘economic employer’ approach to interpreting Article 15 of the OECD model treaty which deals with the Dependent Services Article. In summary, this means that if an employee is assigned to work for an entity in the host country for a period of less than 183 days in the fiscal year (or, a calendar year of a 12-month period), the employee remains employed by the home country employer but the employee’s salary and costs are recharged to the host entity, then the host country tax authority will treat the host entity as being the "economic employer" and therefore the employer for the purposes of interpreting Article 15. In this case, Article 15 relief would be denied and the employee would be subject to tax in the host country.

2For example, an employee can be physically present in the country for up to 60 days before the tax authorities will apply the ‘economic employer’ approach.

3Sample calculation generated by KPMG, the Sri Lankan member firm of KPMG International, based on the Inland Revenue Statute.

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KPMG International Cooperative (“KPMG International”) is a Swiss entity.  Member firms of the KPMG network of independent firms are affiliated with KPMG International. KPMG International provides no client services. No member firm has any authority to obligate or bind KPMG International or any other member firm vis-à-vis third parties, nor does KPMG International have any such authority to obligate or bind any member firm.

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