Finance Minister Basil Rajapaksa has informed the Cabinet of Ministers that the Employees Provident Fund and the Employees Trust Fund are not included in the 2022 budget proposal regarding the imposition of a 25% surcharge tax on individuals and companies with a net profit of over Rs. 2000 million for the year 2021.
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Finance Minister has added that the protests by some parties in this regard are baseless and the necessary amendment to the bill will be moved at the Parliament.
According to section 195 of the Inland Revenue Act, No. 24 of 2017, the interpretation of a company includes a friendly society, building society, a pension fund, provident fund, retirement fund, superannuation fund or similar fund or a society.