CPT -Corporate and Personal Taxation -3804 (2026 JULY)

This module covers taxation principles for corporations and individuals in Sri Lanka, including VAT, Withholding Tax, Capital Gains Tax, and various levies. It explores tax administration, sustainability initiatives, digital taxation, compliance, and ethical considerations, equipping students with
modern tax knowledge and skills for evolving financial and regulatory landscapes.

Units

01. Introduction to Taxation of Sri Lanka and Emerging Trends in Taxation

02. Sources of Income

03. Assess Income Tax of Individuals & Companies (Resident)

04. Taxation of Miscellaneous Undertakings

05. Obligations and Procedures

06. Withholding Tax (WHT) and Capital Gain Tax

07. Value Added Tax (VAT) and Other Taxes of a Business