国际货币基金组织：2024年斯里兰卡：技术援助报告-废除简化增值税并向基于风险的增值税退税处理过渡（英文版）

The EFF arrangement between the lMF and Sri Lanka includes a structural benchmark thatcommits to the repeal of the simplified value added tax (SVAT framework by April 2025. Thismechanism will be replaced by a conventional VAT refund processing model. it represents a significantchallenge to the inland Revenue Department (lRD) as they have no experience in risk-based refundmanagement. The purpose of the CD mission was to introduce international good practice in VAT refundadministration and risk