15 February, 2017
Condominium units will be subject to VAT with effect from 1st April 2018. However, VAT will not be payable in respect of condominium units where sale agreements have been entered into prior to 1st April 2018.
将从2018年4月1日起对公寓单位征收增值税。但是，在2018年4月1日前签订了销售协议的公寓，则不需要缴纳增值税
Condominium developments in which all condominium units are priced at less than LKR 15mn will not be subject to VAT even after 1st April 2018.
在2018年4月1日后，所有公寓单位售价低于1500万卢比的公寓开发项目不需要缴纳增值税
For further information, please contact:
Savantha De Saram, Partner, D.L.&F. De Saram.
savantha@desaram.com
