Sri Lanka has extended the deadline for submission of the Transfer Pricing Disclosure Form, according to an announcement by the Commissioner General of Inland Revenue.
The announcement, made on March 20, 2020, notes that taxpayer may submit the Form until April 30, 2020.
The Form is usually submitted along with the annual tax return. However, the tax authority noted that persons who submit the Form on or before April 30 would be deemed to have submitted it on the date of filing of the tax return.
The deadline was extended “taking into the account the prevailing situation in the country.”