The Court of Appeal has quashed the Inland Revenue Department’s decision to impose Advance Personal Income Tax (APIT) on members of Sri Lanka’s national Test and ODI cricket teams.
The petitions were filed by Test captain Dhananjaya de Silva, former ODI captain Charith Asalanka and several women cricketers.
The court noted that recent amendments to the Inland Revenue Act created a separate category for independent service providers, who are not liable for APIT.