On 15 September 2023, Sri Lanka Inland Revenue published the income tax returns (returns of income) for the year of assessment 2022/2023. This includes the returns for individuals (Form Asmt IIT 001 E), partnerships (Form Asmt PIT 001 E), and resident and non-resident companies, entities, and corporations, etc. (Form Asmt CIT 001 E). Along with the returns, related statements, schedules, and guides have also been published for each return type, as well as the transfer pricing disclosure form.…