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Home / Tolley's Global Mobility: Employment Taxes (Worldwide excluding Europe) /Sri Lanka /4. Withholding on benefits in kind / 4.1 Valuation of benefits and payroll treatment

4.1 Valuation of benefits and payroll treatment

Sri Lanka

4.1�� Valuation of benefits and payroll treatment

The Commissioner General of Inland Revenue of Sri Lanka

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3.1 Employee stock options

4.7 Business entertainment expenses

2.1.4 Tax basis

1.4 Other employer costs/subsidies

2.1.6 Local development tax

9.1.4 Expats and labour quotas

2.1.9 Schedular payments

7.1 Travel expenses

1.1 Introduction: overview of the domestic payroll system

2.3 Withholding for Self-Help Groups (SHGs) and SHARE donations

3.1 Minimum wage

3.4.3 Maternity leave

8.2 Income tax non-compliance

4.3 Company cars

2.2.5 FONACOT withholding

2.2.1 Mexican Social Security Institute (IMSS)

3.5 Expense reimbursements

6.1.2 Reciprocal agreements

2.2.5 Provident fund

6.2 Double tax relief