UN Convention Against Corruption

This commitment requires Sri Lanka to ensure compliance with UNCAC. Compliance status of the mandatory provisions are as follows:  

Article 12 - Private sector

No compliance update present

  • Article 12.4 Disallow tax deductibility of expenses that constitute bribes and other expenses incurred in furtherance of corrupt conduct.

  • Commission to Investigate Allegations of Bribery or Corruption (CIABOC)

    • Bribes are not tax deductible and it is prohibited under sections 10–19 of the Inland Revenue Act 2017.

    Link to Inland Revenue Act  http://www.ird.gov.lk/en/publications/SitePages/acts.aspx

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Have you experienced an incident or incidents of corruption in your dealings with public officials or institutions? If so, you can contact us.

Tel: (011) 2 501 503

Fax: (011) 2 501 707

Email: tisl@tisrilanka.org

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