- The Inland Revenue Department in Sri Lanka is informing the public that agricultural tractors were exempted from VAT starting from January 1, 2015.
- However, VAT was charged on the importation of certain types of agricultural tractors from January 1, 2015 to October 29, 2015.
- The Commissioner General of Inland Revenue is now reimbursing the VAT charged during that period to registered owners who sustained the cost of VAT.
- Those who purchased agricultural tractors during the said period can make a claim for VAT reimbursement by submitting a claim form and other required documents.
- The required documents include a certified copy of the certificate of registration of the motor vehicle, a certified copy of the purchase invoice of the agricultural tractor, a certified copy of the National Identity Card, and a copy of the bank passbook/statement.
- The claim form and documents should be submitted within two months from the date of the notice.
Source: gov.lk
Note that this post was (partially) written with the help of AI. It is always useful to review the original source material, and where needed to obtain (local) advice from a specialist.
