Tourist VAT Refund system is introduced by Inland Revenue Department Sri Lanka, to refund VAT which is charged when purchasing goods, by Tourists who visit Sri Lanka.
The ‘Tourist VAT Refund Scheme’ (TVRS) is implemented with effect from September 11, 2018, in terms under section 58A of the Value Added Tax Act, No. 14 of 2002 (Amended by Act) and by Gazette notifications of the Commissioner General of Inland Revenue and Minister of Finance accordingly.
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