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公寓单位须缴纳增值税 (Condominium Units to be Subject to VAT )

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.


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.


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