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The International Journal
of Not-for-Profit Law

Volume 5, Issue 1, September 2002

A publication of the International Center for Not-for-Profit Law

Table of Contents


The Economics of Non Profit Accounting and Auditing: Suggestions for a Research Agenda
Marc Jegers

Australian Charity Law Reform Proposals
Prof. Myles McGregor-Lowndes

Charities and Terrorism: The Charity Commission Response
Debra Morris

Charity Law Review in Ireland and the Challenges for the State/Third Sector Partnership
Kerry J. O'Halloran

The Kamehameha Schools Admissions Policy Controversy
Randall W. Roth

Case Notes

Asia Pacific:
Fiji | New Zealand

Central and Eastern Europe: Croatia

Middle East and North Africa:

North America:
Canada | United States

Sub-Saharan Africa:
South Africa

Western Europe:
European Union | The Netherlands

Country Reports

Financial Action Task Force (FATF) on Money Laundering

Asia Pacific:
Regional | Burma | China | Japan | New Zealand | Singapore

Central and Eastern Europe: Estonia | Kosovo | Latvia | Romania

Latin America and the Caribbean: Regional

Middle East and North Africa: Regional

Newly Independent States: Belarus

North America:
Canada | Mexico | United States

South Asia:
Afghanistan | India | Sri Lanka

Sub-Saharan Africa:
Congo | Malawi | Nigeria | South Africa | Sudan | Tanzania | Togo | Zimbabwe

Western Europe:
Regional | Belgium | France | Germany | Italy | The Netherlands | Portugal | Spain | United Kingdom

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Editorial Board

Country Reports: South Asia


Afghanistan Initiating Civil Society Law Reform Effort 

by ICNL Staff*

Current Legal Regulation of NGOs

The existing legal framework governing NGOs in Afghanistan dates back to the enactment of the Regulation for the Activity of National and International NGOs in Afghanistan in 2000 by the Taliban regime.  The current government has decreed that the 2000 Taliban law remains valid until new legislation is passed.   

Definition of NGO          

The NGO Law was enacted “for the purpose of regulating the activities of the national and international non-governmental organizations (NGOs) in Afghanistan and ensuring the work relations of the Ministry of Planning and the concerned official authorities.”  (Article 1).  An NGO is defined as an organization which is “non-profitable, non-political and non-governmental and according to the orders of this provision, in cooperation with the concerned departments of the Emirate offers human an economic aid to Afghanistan without any discrimination”  (Article 2).  The NGO law does not identify specific organizational forms, such as associations, institutes, or foundations, as was done in the 1977 Afghan Civil Code provisions governing NGOs.  Nor does the law further detail the meaning of “non-profitable” or lay down the principle of non-distribution.   

According to Ministry officials at the Ministry of Planning, the failure to clearly define an NGO is leading, at least in part, to abusive practices.  It is perceived that some, if not many, NGOs, are actually engaging in business practices as their primary purpose; in other words, businesses are masquerading as NGOs.  Of primary concern to many within the government is that NGOs with public benefit purposes must use their funds to benefit the public and not to enrich their founders, officers, and staff.

Registration of NGOs

The registration process is contained in Articles 3, 6-8 of the 200 Law.  Identified as the competent government registration authority is the Ministry of Planning, with oversight by the “High Commission for Assessment.”  This is made up of representatives of the Ministry of Foreign Affairs and the Ministry of Labor and Social Affairs, acting under the chairmanship of the Ministry of Planning (Article 2).  According to the NGO Law, foreign NGOs apply to the Ministry of Foreign Affairs and domestic NGOs to the Ministry of Planning for permission to register.  Along with the application form, NGOs must submit their founding charter, work record, budget capacity, and financial resources.  In addition, NGOs must satisfy capital asset requirements; new organizations must deposit 30 million Afghanis and NGOs resuming activities must deposit 10 million Afghanis in a prescribed bank account (Article 8).  The Ministry of Planning conducts a preliminary study of the registration documents and then forwards them to the High Commission for approval (Article 3).   

According to the NGO Department within the Ministry of Planning the process actually works as follows: a domestic NGO must file an application form, founding charter, and bank certificate with proof of deposit to the Ministry of Planning.  A “technical commission”, composed of Ministry of Planning staff, then screens the applications and sends those that meet procedural requirements and do not violate Islamic law, Afghan custom, or the Constitution for review before the High Commission.  The High Commission reviews all applications for final approval.  Foreign NGOs go through the same process, with the additional requirement of first filing their applications with the Ministry of Foreign Affairs, which then forwards the applications to the Ministry of Planning.  Thus, the reality conforms to the Law fairly closely.  

Government review of the registration documents is not clearly prescribed in the NGO Law.  No criteria are given to guide registration decision-making by the Ministry of Planning or the High Commission.  There is no indication of the permissible grounds on which registration may be denied.[1] Indeed, the Law opens the door to the exercise of invasive government discretion in examining, and possibly denying registration to NGOs on substantive grounds.   

Government review is not limited by any fixed time period for review of NGO registration applications.[2] Nor is there any right of appeal to challenge the High Commission’s denial of NGO registration.  Despite these holes in the legal framework, the registration process typically takes 7-10 days, a surprisingly efficient process.[3] According to the NGO Department, by the end of August, 2002, no NGOs had been denied registration, although several had been subjected to intense scrutiny, including personal interviews, and there were approximately 900 NGOs registered in Afghanistan (600 local, 300 foreign), with about 30-40 new NGO applications being processed each week. 

Internal Governance

Beyond the registration provisions in the NGO Law, however, no law or regulation addresses the structure and governance of an NGO.  No provisions describe what must be contained in the founding charter or other governing documents and what may be left to the discretion of the NGO.  There is no mention made of the liabilities of officers, board members, and employees, nor of the duties of loyalty, diligence, and confidentiality.  The NGO Law does not prohibit conflicts of interest, private inurement, or self-dealing.  Clearly, insufficient attention is given to ensuring the transparency and accountability of NGOs.

There is a growing concern within Ministry circles and among the public that NGOs are misusing funds by operating NGOs for private benefit purposes, by using donor money to enrich the founders and staff, and by failing to fulfill their public benefit purposes.  The issue was raised repeatedly during meetings ICNL staff and consultants had with ministry officials during a recent visit.  First, as mentioned above, the definition of an NGO is not clear.  Second, because the Law lacks the appropriate restrictions on self-distribution and private inurement, trust in the NGO sector is rapidly eroding. 

Reporting, Supervision, and Enforcement

According to the NGO Law, NGOs are obligated to submit their work-plans “for obtaining permission and approval” to the Ministry of Planning (Article 9).  Deadlines for submission and the approval criteria are not addressed.  Secondly, NGOs must submit to the Ministry every six months (1) a work progress report, (2) a brief of future activities, and (3) a copy of their account statement (Articles 9, 25).  In addition, NGOs are required to report to the “concerned department” by presenting minutes of their project documents and an estimate of work volume and expenses “so that the concerned department can discuss and approve them” (Article 10).  Once the project work-plan is approved, the NGO must carry out the plan “according to the officially approved framework” (Article 10).  Furthermore, NGOs must facilitate the visit of the “official control board”, in cooperation with the Ministry of Planning, for their approved projects (Article 12).  Finally, NGOs must inform the “concerned department,” the Ministry of Planning, and the local authorities of the completion of their project (Article 15). 

Actual reporting practice was less than clear, in part because there is no reporting form prescribed by law or regulation.  It appears that while the current law requires reporting every six months, NGOs do not always comply with that requirement.  A newly proposed government regulation would obligate NGOs to report on a quarterly rather than bi-annual basis.  Not surprisingly, NGOs have complained of both uncertain and burdensome reporting requirements.  

While reporting is clearly a concern, according to reports during a recent visit, NGOs are concerned about other issues as well, including: the import of goods and materials, the registration of motor vehicles, and the hiring of staff.  The NGO Law, in addition to its lengthy list of reporting requirements, contains separate provisions which require ministry approval for receiving imported material and equipment (Article 11) and for hiring foreign staff (Article 14).  In addition, the Law prevents NGOs from interfering “in the affairs of appointment, transfer and suspension of the government staff” (Article 13).   

Finally, the requirement of prior approval on activity plans from the Ministry of Planning and the relevant line ministry was also highlighted by NGOs as being burdensome.  The Law does not presently require advance approval for receiving grants or property from donor organizations or from foreign organizations.[4] The issue has been raised in the Government, and is likely to be included in the drafting process for any new legislation.  According to the existing NGO Law, NGOs must, however, deposit funds in a government bank (Article 17) and use the banking system of Afghanistan (Article 19). 

Termination and Liquidation

Not addressed by the NGO Law are the proper grounds and procedures for termination or dissolution of an NGO.  The NGO Department must notify the NGO prior to termination or dissolution of the reason for the termination or dissolution and specify a time period within which the NGO can address the issues raised.  Under the transitional government, no NGOs have yet been terminated or dissolved.   

Liquidation is regulated under the existing NGO Law.  The Law provides that an NGO in the process of winding-up must turn over all property acquired through “aid resources” to the Ministry of Planning (Article 20(i-ii)).  To the extent that assets not acquired through aid resources, the NGO may sell them to the government or to the private sector, if the government is not interested in buying (Article 20(iii)).  Finally, the assets revert to the NGO where the government and Afghan nationals have no need for them (Article 20(iv)).

Recent NGO Law Initiatives  

Three recent efforts to draft new NGO legislation or to issue clarifying regulations have been undertaken.  Most importantly, the Afghan Government has drafted a new regulation governing NGOs, which has been approved by the Minister of Planning, the Minister of Justice and a limited number of other ministers from the High Commission.  Significantly, however, the new regulation is not yet valid, as it has not been approved by the entire Commission and is indeed opposed by certain ministers.  Secondly, the Kandahar provincial government also drafted provisional regulations governing aid agencies operating in the Kandahar province.  Finally, ACBAR and Solidarite have formed a working group to develop a legislative plan, in cooperation with the new government, but have welcomed international expert counsel in moving such a legislative plan forward. 

The proposed Afghan Government regulation appears to represent the High Commission’s rapid response to pressure from the President and the Council of Ministers and marks little improvement over the existing Taliban-era NGO Law.  Were the regulation to be enacted, NGOs would have more difficulty operating and the government would lack the necessary supervisory control.  In other words, the regulation would fail to bring the clarity that is so badly needed.  Problems relating to the definition of an NGO, registration procedures, internal governance, reporting and supervision, and termination and liquidation would persist.  Technical assistance to draft separate NGO legislation is therefore even more urgent.

Anticipated Drafting Process  

ICNL is currently assisting the Afghan Government and NGO sector in outlining the process for developing a new comprehensive law to provide a sound legal framework in which NGOs (domestic and foreign) may operate freely, with an appropriate level of transparency and accountability.  It is hoped that the drafting process may begin in the very near future.

* For further information on the ICNL initiative in Afghanistan, please contact Stephan E. Klingelhofer, President, at sklingel@icnl.org .

[1] Article 5 requires NGOs to observe all laws of Afghanistan, and to respect the religious belief, national culture and tradition of the people of Afghanistan and do nothing in contrary with the national interests.  While this provision might be invoked to deny registration to an NGO whose mission or proposed activities are interpreted as violating Article 5, there is no definition of what is “disrespectful” to Afghan national culture or “contrary” to national interests.  Nor is there a limitation on the discretion of reviewing officials.

[2] Under the 1977 Afghan Civil Code provisions, the state was given 60 days to review the application of associations and the law provided for presumptive registration in case of no action within 60 days (Article 411 of Afghan Civil Code, 1977).

[3] The speed of the registration process was confirmed by NGO sector representatives. 

[4] Prior approval was required by the 1977 Afghan Civil Code provisions. 


National Conference on Not For Profit Organizations: "A Move Towards Best Governance, Accounting and Financial Reporting Practices"

by Noshir Dadrawala*

The Institute of Chartered Accountants of India (ICAI) organized a National conference on Not-For-Profit Organizations on August 9 th and 10 th, 2002, at WIPRO, electronic City Campus, Bangalore. The theme of the conference was, ‘A move towards Best Governance, Accounting and Financial Reporting Practices’. There were about one hundred participants from all over the country in attendance, which was hosted by the Azim Premji Foundation. 

The ICAI was established on July 1st, 1949 by "The Chartered Accountants Act, 1949", for the purpose of regulating the profession of Chartered Accountants in India. The Institute’s headquarters is at New Delhi with five Regional Offices at Mumbai, Chennai, Calcutta, Kanpur and New Delhi. The Institute, as a part of its role in aiding pro-active process towards better governance, is often called upon to interact with various regulatory and statutory authorities and bodies in India.  

The Azim Premji Foundation has been set up with financial resources contributed by Azim Premji, Chairman, Wipro Corporation. The Azim Premji Foundation, is a not-for-profit organization which aims at making a tangible impact on identified social issues by working in active partnership with Government and other key stakeholders. The Azim Premji Foundation believes that elementary education is the vital element in the development and progress of our nation. The Foundation’s vision is “Transforming the lives of millions of children in India by catalyzing universalization of elementary education to increase the intellectual capital of our country.”  

Objectives of the conference

The role of Not-For-Profit/Non Governmental Organizations has become even more important in the development of India since 1991, with the liberalization and opening up of the Indian Economy. Increasingly such organizations, including those formed by the large corporations are coming forward to contribute to the social and economic development.

The leveraging on resources and effectiveness of working of not-for-profit organizations and non-governmental organizations can be significantly higher if all the organizations operate under a uniform understanding of organizational governance and financial/accounting practices. Observing such practices can also facilitate development related orientation, proper governance as well as monitoring the performance of such organizations. In the newer context of the public, it has become necessary to build trust and transparency in the professional workings of such organizations.

The conference attempted to debate various issues related to transparency, trust, professionalism, and enhancing effectiveness of corporate governance, probity in financial transactions, and transparency in financial reporting.

Key Note Address

In his key note address, Mr. Azim Premji, Chairman, WIPRO Corp. said, “the twin forces of liberalization and globalization have helped Indian companies not only in terms of improved quality in Products and Services, but also in building greater transparency in their accounting standards.” He felt, “many companies have adopted global standards of governance, disclosures, accounting and financial reporting.” WIPRO, for instance, has been very stringent in ensuring that it’s corporate governance and financial practices are on par with the best in the world.  This helped the company immensely when it sought listing on the New York Stock Exchange.  Other companies, who have been listed on exchanges outside India, have also realized the importance of such practices.  India’s SEBI” too has been evolving continuously over the past five years to match global practices on governance and financial practices.

In contrast, when Mr. Premji started working in the social and development sector through the Azim Premji Foundation, he found certain important differences. He said, “there are enough NGOs and not-for-profit organizations working in India on various social and developmental issues. Most of them are genuine and consist of people who are passionate, competent, and dedicated to the cause for which their organizations work.  However, as compared to the corporate organizations, the key differences we found in their working styles were (a) lack of result/outcome orientation and (b) lack of uniform accounting and financial practices.“ 

Initially, many of these organizations threw up their hands when the Premji Foundation requested from them quarterly reports and utilization statements.  “For us, coming as we did from an organization used to quarterly reporting of audited accounts within 14 days of the end of the quarter, we found it difficult to adjust to such organizations” Premji bemoaned. However, with the passage of time and with constant training, the very same organizations were comfortable in giving their audited reports and other information that the Foundation sought. 

Mr. Premji felt that the demands on not-for-profit organization are growing at a much faster pace than what used to be the case five years ago. They have multiple challenges such as working in areas where the results are not completely within their control or where results are not tangible. Other challenges include having to interact with various state governments, and manage in spite of a shortage of key talent, since few people find it very attractive to join the development sector.   Combined with this now is the added pressure for most not-for-profit organizations to demonstrate global standards of uniformity and quality in governance, accounting, financial reporting and disclosure norms.  

But there are many advantages and benefits too. Such uniform standards will enormously facilitate partnerships and collaborations among the not-for-profit organizations in an ongoing manner, for achieving common goals. It will also make it convenient for multilateral agencies to work with them without fear and suspicion. It is the Premji Foundation’s experience that financial resources are not the constraint. There are many global organizations willing and wanting to provide financial assistance provided they are convinced about the merits of the organizations and of the organization’s ability to establish that the funds have been utilized for the purpose for which they have been granted. 

“Mandatory reporting with complete transparency and using global standards of reporting will have a great salutary effect”, Mr. Premji emphahsised. The immediate benefit will be the tremendous confidence it will generate among international donor organizations, leading developmental agencies and top corporate houses, which want to actively contribute towards corporate social responsibility. The second benefit Mr. Premji could foresee is that it will inject the necessary self-discipline and self-assessment that such governance will bring. The third lasting benefit will be greater productivity, as the self-regulation and mandatory norms will encourage organizations to analyze the funds utilization in a more systematic and comprehensive manner.  

The Conference was a gathering of some of the best minds and experts in the field of accounting and financial practices. The deliberations of the conference are likely to result in a comprehensive and usable set of guidelines towards the stated objectives of the conference. ICAI will then initiate the necessary steps to ensure that these guidelines get incorporated as recommended standards of financial and accounting reporting for all the not-for-profit organizations. 

The first technical session on “Legal and Financial Issues” was Chaired by the Vice President of ICAI Mr. R Bupathy.

Mr. Noshir Dadrawala, Executive Secretary, Centre for Advancement of Philanthropy addressed participants on “Legal framework for not-for-profit Organizations”. His paper focused on the legal and financial issues pertaining to not-for-profit / non-government organizations / institutions which form a large and important part of the Indian society. A complete overview of the laws governing such institutions / organizations was presented which included the legal definition, duties and responsibilities of a Trustee, investment of funds, sale of immovable properties, how income tax law affects such institutions, exemptions under various sections, etc. 

Ms. Rozmin Ajani, Head of finance and administration, Lepra India spoke on “Financing options available and international comparison.” She felt, NGOs must begin to address the twin issues of resource mobilization and long-term financial sustainability. Also the NGOs will need to work towards transparently under self-imposed norms for efficiency and effectiveness. 

Mr. M. Kandasami, Chartered Accountant spoke on “Taxation aspects for not-for-profit organizations.” His presentation covered the current scheme of tax exemptions available for not-for-profit organizations and difficulties of the sector in taxation related issues. 

The Second session was on “Current Practices of Accounting and Financial Reporting” Chaired by Mr. N. Nityananda, member of ICAI’s Central Council. The speakers included, Mr. Sundar A. Rodriguez, Mr. K. Shivakumar, Dr. Avinash Chander and Shri Vijay Kapur. 

In this session it was pointed out that the existing framework of accounting and financial reporting of the NGOs is based on the laws governing / affecting them, the model into which the organizations fall, donor requirements, accounting standards etc. Unfortunately there is no major consensus amongst NGOs as far as accounting and reporting is concerned. Neither are there any specific accounting guidance notes specifically addressing the core issues of the NGO sector. 

The discussion on NGO governance focused on how to create a more meaningful relationship between donors, members, board, beneficiaries, the government and other stakeholders. The financial system and procedure adopted should be with a high degree of transparency and accountability. The development of the correct organizational culture, with the right quality of people who will run the financial management is an important part. 

The presentations on Auditing and internal control framework highlighted the improper procedures followed in the NGOs which, very often result in frauds. Internal control processes were impressed upon to ensure continuous efficiency, effectiveness, reliability, and timeliness of financial and management information. 

The third session on “Best Code of Governance was chaired by Mr. Sanjoy Das Gupta, IAS, of ‘Action Aid’, Bangalore The speakers included Mr. S Gopalakrishnan, and Mr. Vijay Mahajan, Managing Director, Basix

This session covered the subjects of code a of ethical behavior and good governance. The former included areas such as governance (independent board, no conflict on interests), organizational integrity (transparency, accessibility), finances (annual audited financial statements), communication to the public (disclosure of information to potential donors), management practices, and human resources.

The importance of good governance and how to ensure it for greater efficiency and effectiveness was discussed. The role of the governing board of not-for-profit organizations in ensuring good governance was highlighted. There is an urgent need for a range of ‘good governance practices’ rather than a single code, given the diverse nature of the sector. 

What the ICAI Can Do?

The Conference has recommended the following action plan/programme for ICAI: 

* Noshir Dadrawala is Executive Secretary of the Centre for the Advancement of Philanthropy. 

Will India’s FCRA be Amended?

by The AccountAid Team*


FCRA[1] was introduced in 1976 and has been amended only once[2].  In intent, it is similar to laws in USA which prevent foreign funds from finding their way into local elections and politics.  We understand that laws somewhat similar to this currently exist in 23 countries[3].

The Indian law covers NGOs only incidentally, to make sure that not-for-profit organisations are not used by political parties as a channel to bypass FCRA.  Currently, some 25,000 NGOs and not-for-profit organisations have FCRA registration.  Many NGOs do not see FCRA as a necessity and have been campaigning for its repeal.  Curiously, FCRA also distorts flow of foreign funds, as it creates two types of NGOs: those which have FCRA and those that do not have FCRA.

There is also a negative view that foreign assisted NGOs sometimes do not cater to Indian sensibilities.  There is no empirical evidence for this, but movements like Narmada Bachao Andolan[4] have generated a lot of anger against foreign assistance in some regions – as a result NBA has had to publicly clarify that it has not received foreign assistance.

Apart from NGOs, FCRA also covers activities of religious organisations funded with foreign assistance, irrespective of their denomination.  There has been quite a bit of concern in India over activities of missionary organizations involved in evangelizing or proselytizing.  Many people feel that missionary activities of the church may lead to changes in composition of the population.  These concerns have existed since  the early 20th century and as a result at least two states (Orissa[5] and Madhya Pradesh[6]) have passed laws to restrict change of religion through force or fraud.  Tamil Nadu has also come out with an ordinance[7] to ban ‘religious conversions through force, fraud or allurement’[8].

Some groups have been highlighting the work done in Northeast by Christian missionaries.  They argue that the missionary groups are 'a tool of Western imperialism' and thus a threat to India's integrity[9]. Events in East Timor have also been highlighted in a section of the Press as a warning to India of what may happen if missionary activity is not regulated.  There are some indications that a check may be put on flow of funds for proselytizing by Christian and Buddhist organisations[10].

A new area of concern has been the increased frequency of news reports since 11-September-2001 indicating that some terrorist groups are using fake-charities as a cover for moving funds internationally through the banking system[11].

Current Status

From 1976 to 2000, foreign assistance and the role of NGOs underwent a dramatic change in India.  The Government had set up a committee in 1988 to amend the FCRA.  However, due to political uncertainty it could not happen.  The Government presently has drafted a bill, which it will table in the Parliament at a suitable time.  This bill will replace the current FCRA, which will be repealed.  According to comments made by central Ministers on various occasions, it is likely that the new bill will have provisions which respond to the changing situation at the national and international level[12].

Till the time the bill is tabled or released publicly for discussion, its contents are confidential and not known to anyone.  However, it is possible that some excerpts may have leaked out.  It must be kept in mind that the information floating around may not be reliable for this reason.


The above change is not likely to take place in the near future as the political climate is not right.  This law needs to change due to changes in scale and nature of foreign assistance.  The growth in the number of NGOs means that centralized administration of this law is also no longer feasible.  It is likely that the law will be tightened in some areas and relaxed in other areas.  This should not be a cause for concern.  This Government has been quite responsive to the feedback from NGOs.  Recently, it reversed a provision mandating publication of accounts for large NGOs, as these NGOs were not feeling comfortable over the extra expenditure and red-tape involved[13].  In the past, many NGO groups have panicked over similar issues with grossly exaggerated scenarios -- this leads to a situation where even relatively harsh provisions come as an anti-climax!

* The AccountAid Team is responsible for the AccountAid Capsules and other pertinent information on operations of NGOs in India. 

[1] Foreign Contribution (Regulation) Act, 1976. Applicable in India.

[2] The Act has been amended only once in 1985, though several changes have been made to the related rules and forms.

[3] AccountAid Capsules 70 and 71

[4] Save Narmada Campaign

[5] Orissa Freedom of Religion Act, 1967

[6] Madhya Pradesh Dharma Swatantraya Adhiniyam, 1968

[7] Tamil Nadu Prohibition of Forcible Conversion of Religion Ordinance, 2002

[8] 'Jaya orders ban on conversion by ‘force or fraud’, Indian Express, Mumbai, 7-Oct-02

[9] ' The zealots who would inherit’, Outlook, Delhi, 22-Feb-1999, p18-20

[10] 'Centre to control foreign fund flow’, Times of India, Delhi, 7-Aug-01

[11] See for example, ‘Ordinance soon to nip terrorist fund-raisers’, The Pioneer, New Delhi, 7-Oct-2001, p.4

[12] See AccountAid capsules 9, 10, 27, 33, 35, 53, 60, 65

[13] 'Minorities’ reservations on tax law changes’, The Hindu, Delhi, 25-April-01

Sri Lanka

Loss of Corporate Income Tax Exemption 

The Budget for 2002 was presented to Parliament on 22 March 2002 and approved on 27 March 2002.  The proposals include the abolition of full or partial corporate income tax exemption for all organizations and institutions, except international organizations, with effect from 1 April 2002.  From Tax News Service, 22 April 2002.  PB


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