Income Tax Sri Lanka Online Course - Introduction
Автор: Tax Guide LK
Загружено: 2025-01-06
Просмотров: 357
Описание:
Learn the main provisions of the Inland Revenue Act, No. 24 of 2017.
Online course: https://taxguide.lk/online-courses/?k...
The topics covered in Lesson 1 are, the introduction, the Structure of the Act and the tax base. The key activities are online lectures followed by a Q&A session. The full presentation and the Q&A session with answers are available to be downloaded. There are 5 videos (the contents of each video are given below) available to be followed online for a period of one year.
The learning outcome:
Structure of the Act: It is important to learn the structure of the Act in order to familiarize with the provisions to follow the Act and the rational of the provisions for the better understanding of the concepts
The Tax Base - The tax base consists of, Tax Payable, Taxable Income, Assessable Income and Sources of Income
The Sources of Income – There are 4 sources of income, namely Employment Income, Business Income, Investment Income and Other Income
Once the lesson is completed the participants will be able to understand the Structure of the Act and the clear idea of the provisions of sections 1 to 8.
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