← Back to Home

Regulatory & policy news News

311 articles

## 📈 AI Governance: A Strategic Imperative for Sri Lanka

The rapid integration of AI across banking, healthcare, and public administration necessitates a robust national governance framework to mitigate escalating ethical and security risks. • Current Global Context Global adoption of AI is accelerating, with major frameworks like the EU AI Act (2024) and Singapore’s Model AI Governance setting international standards. The 2026 data exposure incident involving a senior US CISA official highlights how even "For Official Use Only" data can be compromised via public AI platforms. • Systemic Organizational Risks Data Leakage: Research indicates 8.6% of employees have pasted company data into public tools like ChatGPT, with 4.7% including sensitive source code or client info. Training Vulnerability: Data submitted to public models may be stored and used for future training, leading to potential proprietary knowledge leakage. • Strategic Recommendations for Sri Lanka Framework Alignment: Adopting risk-based regulations similar to the EU and ISO/IEC 42001 standards to ensure global market alignment. Sectoral Guidelines: Establishing specific mandates for high-impact sectors like Finance, Telecom, and Logistics. Secure Alternatives: Moving toward enterprise-grade solutions (e.g., private models) with contractual guarantees on data isolation. • Conclusion Proactive governance is a competitive differentiator. Without it, Sri Lanka faces regulatory misalignment and a potential erosion of public trust in digital government initiatives.

Read more →

Sri Lanka to Enact Digital Economy & Cyber Security Laws 📈

The Government is set to introduce two landmark legislations this year—the Digital Economy Act and the Cyber Security Act—to formalize the nation's digital transformation and establish a secure legal framework for a tech-driven economy. • New Authorities & Frameworks • Establishment of the Digital Economy Authority to integrate all Ministries and State institutions into a unified digital ecosystem. • Formation of the Cyber Security Authority to oversee protection standards for public infrastructure and digital systems. • Both Bills are in final drafting stages and are expected to be presented to Parliament within 2026. • Economic & Digital Goals • Target to grow the digital economy to US$ 15-30 Bn by 2030 (approx. 12-14% of GDP). • Increase digital sector foreign exchange earnings from US$ 1.6 Bn to US$ 5 Bn by 2030. • Budgetary allocation of Rs. 30 Bn to drive transformation, with Rs. 16.5 Bn specifically for the Ministry. • Strategic Initiatives • Launch of a national digital identity card and a consolidated "Super App" for State services. • ICT/BPM and GovTech focus to enhance public service efficiency (already tripled for certain certifications). • Digitization of agriculture (CROPIX), health, and education sectors to formalize rural economic activity. • Governance Outlook While the move seeks to coordinate policy, analysts warn of potential bureaucratic layers and high administrative costs by creating new bodies rather than reforming existing institutions like ICTA or SLCERT.

Read more →

📈 Modernizing Financial Recovery: Sri Lanka’s New Insolvency Law

Sri Lanka is set for a landmark structural shift with the proposed Rescue, Rehabilitation and Insolvency Law. Moving away from the 1853 Ordinance, the bill shifts the focus from simple liquidation to business continuity and economic stability. • Strategic Objectives The framework aims to preserve enterprise value and protect employment by providing viable businesses a "second chance." It aligns Sri Lanka with global standards, crucial for boosting investor confidence following recent economic restructuring. • Core Pillars of the Bill Corporate Rescue: Introduces an administration regime allowing a temporary pause on creditor actions to facilitate restructuring negotiations. SME Support: Tailored mechanisms specifically for MSMEs to ensure the recovery process is accessible for smaller enterprises. Personal Insolvency: A shift for individuals, offering structured debt protection and rehabilitation orders before bankruptcy. Regulatory Oversight: Establishment of an independent Insolvency Regulatory Authority to professionalize practitioners and maintain high standards. • Economic Impact & Implementation The law addresses the high NPL (Non-Performing Loan) environment by creating predictable outcomes for creditors. Key challenges include the need for specialized training for the judiciary and balancing the new "moratoriums" with the rights of secured lenders. _Status: Based on provisional legislative drafts as of February 2026._

Read more →

### 📈 US Global Tariff Hike to 15%: Impact on Sri Lankan Exports

Following a US Supreme Court ruling, President Trump has announced an increase in the universal import tariff from 10% to 15%. This move, effective immediately, utilizes "Section 122" powers for a 150-day period. Key Trade Developments: • Global Tariff Rate: Raised to the legal maximum of 15%, up from the 10% rate proposed just 24 hours prior. • Legal Basis: The shift follows a court ruling that found previous higher tariffs under "economic emergency" laws exceeded presidential authority. • Duration: The 15% rate is valid for 150 days; extending it requires approval from the US Congress. Implications for Sri Lanka & Regional Trade: • Apparel & Textiles: As the US is a primary market for Sri Lankan apparel, a 15% across-the-board tariff adds significant cost pressure to exports, potentially affecting competitiveness against nations with specific trade deals. • Exemptions: The White House noted exemptions for critical minerals, metals, and energy products, which may offer limited relief to specific industrial niches. • Regional Benchmarks: Neighbors like Malaysia and Cambodia remain at negotiated rates of 19%, while countries without deals (like Brazil) may see rates drop from 40% to the 15% cap temporarily. Market Outlook: • Uncertainty remains high as the US administration explores investigations into "unfair trade practices" to impose further product-specific taxes. • Political opposition in the US and global pushback (notably from Germany and France) suggest a volatile trade environment for South Asian exporters in the coming months.

Read more →

⚖️ US Supreme Court Rules Trump Tariffs Illegal: Relief for SL Exports 📈

The US Supreme Court ruled 6-3 on Friday that President Donald Trump’s administration violated federal law by unilaterally imposing sweeping global tariffs. The court held that the International Emergency Economic Powers Act (IEEPA) does not grant the President authority to bypass Congress to levy taxes/tariffs. • Overall Impact: The ruling effectively invalidates "reciprocal" tariffs (ranging from 10% to 50%) applied to nearly all US trading partners in 2025. Over US$ 130 Bn in collected duties are now under scrutiny, though the court has yet to mandate specific refund procedures. • Key Sector Benefits for Sri Lanka: • Apparel & Textiles: Major reprieve for Sri Lanka’s top export earner. Previous unilateral tariffs of 20% had threatened to make garments uncompetitive against regional rivals. • Rubber Products: Significant relief for the sector, which faced effective rates of 20.2%, risking a projected 42% decline in US-bound exports. • Tea & Seafood: Removal of the baseline "emergency" duties restores previous market access levels for these vital food exports. • Strategic Context: The US is Sri Lanka's largest single export destination, accounting for roughly 23% of merchandise exports. This ruling mitigates a projected US$ 634 Mn loss in annual export revenue and protects thousands of jobs in the apparel sector. • Remaining Risks: Sector-specific tariffs under Section 232 (Steel, Aluminum, Autos) remain in effect. President Trump has already signaled plans to use Section 122 for a new 10% global tariff, which allows a 150-day window without prior Congressional approval. _Note: Impact is based on current legal standing; executive countermeasures are expected._

Read more →

## 🏥 Sri Lanka’s Vision 2030: Digital Healthcare & Insurance Transformation

The Insurance Regulatory Commission of Sri Lanka (IRCSL) has outlined a strategic roadmap to modernize the national health infrastructure, aiming to become the first South Asian nation to fully adopt ICD-11 standards by 2030. 📈 • The Digital Shift The initiative focuses on implementing a unified Electronic Health Record (EHR) system. This seeks to eliminate current inefficiencies where fragmented data and manual coding lead to resource misallocation and high insurance claim disputes. • Key Sector Impacts Insurance: Move toward "Health Age" premium calculations rather than chronological age. Standardized ICD-11 coding will allow for real-time claim verification, reducing fraud and administrative costs. Healthcare: Integration of both modern medicine and Ayurveda into digital platforms, making traditional treatments eligible for global insurance recognition. ICT/BPM: Opportunities for AI-driven health analytics to forecast disease trends and personalize insurance products for low-income segments. • Economic Benefits Potential to save billions of rupees annually by cutting healthcare wastage. Improved "health-secure" status to attract medical tourism and research collaborations. Transition from a "claim-settler" model to a preventive healthcare ecosystem. • Implementation Strategy Based on provisional planning, the IRCSL recommends a phased rollout in tertiary hospitals, seeking partnerships with the World Bank and ADB. Success depends on mandating ICD-11 across all providers and establishing standardized hospital billing to prevent overcharging. 🇰🇵

Read more →

## Microfinance Bill 2025: Regulatory Gaps & Community Concerns 📈

The Microfinance and Credit Regulatory Authority Bill (gazetted Nov 2025) has entered Parliament, drawing criticism for excluding public input and threatening grassroots financial systems. While aimed at curbing predatory lending, experts warn it reproduces flaws of the failed 2023 draft. • Core Regulatory Framework New Authority: Establishes the Microfinance and Credit Regulatory Authority of Sri Lanka to license all moneylenders and microfinance institutions (MFIs). Licensing Barrier: Requires village "death donation" and mutual aid societies to register as companies or NGOs, risking the criminalization of informal community credit. CRIB Expansion: Proposes extending Credit Information Bureau reporting to grassroots levels, potentially locking low-income borrowers out of all formal and semi-formal credit. • Key Issues & Sector Impact Consumer Protection: Critics note the lack of a mandatory interest rate cap and weak safeguards against violent debt recovery—major drivers of the recent household debt crisis. Gender Exclusion: Despite women being the primary users of microfinance, the Bill only mandates one female representative on the board, ignoring calls for 50% representation. Sector Risk: High administrative thresholds may dismantle non-profit, community-led credit models that currently serve as lifelines for the "uncreditworthy." • Current Legislative Status Progress: Read for the first time on Nov 26, 2025. Missing Window: The 14-day window for Supreme Court challenges lapsed during Cyclone Ditwah, limiting judicial review to post-enactment amendments.

Read more →

📈 Meta Youth Trial Update: Zuckerberg Testifies Amid Global Backlash

Meta CEO Mark Zuckerberg testified in a Los Angeles court regarding allegations that Instagram and Facebook target children and harm mental health. This landmark case tests the liability of tech giants for platform design. • Overall Legal Dispute: A California woman alleges Meta and Google's YouTube fueled her depression and suicidal thoughts. Internal documents revealed Instagram aimed to "win big with teens" by attracting them as "tweens," despite public claims that users under 13 are prohibited. • Platform Metrics & Revenue: • Teens on Instagram contribute less than 1% of total revenue. • Internal 2026 milestones projected daily user time to increase to 46 minutes (up from 40 in 2023). • Zuckerberg attributed the responsibility of age verification to mobile device makers rather than app developers. • Local Economic Context: In Sri Lanka, the ICT/BPM sector is a key growth driver, with services exports reaching US$ 3.57 Bn in 2024. As the island nation implements the Online Safety Act, global litigation outcomes could influence local digital marketing standards and platform accountability for the 9.00 million active social media users in the country. • Global Context: Australia and Florida have already enacted bans for users under 16 and 14, respectively. This trial’s verdict may erode long-standing legal protections that shield tech companies from liability regarding user-generated content and platform design. _Note: Based on ongoing trial proceedings and provisional data._

Read more →

📈 Port City Act Amendments Boost Investor Confidence

The 2026 revisions to the Colombo Port City Economic Commission (CPCEC) Act have been implemented to align Sri Lanka’s Special Economic Zone with global standards, significantly enhancing the ease of doing business through regulatory clarity. • Governance & Investment Framework The amendments establish a predictable statutory framework for Businesses of Strategic Importance (BSI). Key features include defined minimum investment thresholds, mandatory employment creation targets, and structured performance monitoring to reduce discretionary risks for large-scale capital investments. • Banking & Financial Oversight Banking operations within the Port City are now under a single, coherent regulatory framework led by the Central Bank of Sri Lanka (CBSL). • Simplified approval processes for CBSL-licensed banks to open branches. • Expanded scope for offshore banking activities to drive international financial services. • Clearer supervisory authority to eliminate regulatory overlap. • Real Estate & Land Momentum Market demand remains strong with two major land lease agreements concluded in January 2026: • ICC Port City (Pvt) Ltd: Developing a luxury marina residential project for high-net-worth individuals and expats. • IFC Colombo 1 (Pvt) Ltd: A mixed-use development integrating commercial, retail, and residential components. These reforms reinforce the Port City's position as a secure, globally competitive urban ecosystem designed to attract foreign direct investment and high-value employment.

Read more →

New Microfinance Bill Approved to Regulate Lending 📈

The Committee on Public Finance (COPF), chaired by Dr. Harsha de Silva, has approved the Microfinance and Credit Regulatory Authority Bill. This legislative move aims to overhaul the microfinance and money lending sectors to ensure stability and consumer protection. • Regulatory Oversight: The Bill establishes the Sri Lanka Microfinance and Credit Regulatory Authority. No individual or entity can operate a money lending or microfinance business without a formal license issued by this new body. • Digital Lending: The Authority’s purview explicitly includes online lending activities. All digital lenders must be licensed, addressing rising concerns over unregulated fintech platforms. • Interest Rate Caps: The Authority is vested with statutory powers to determine maximum interest rates for both lending and deposits, aimed at preventing predatory lending practices while preserving savings instruments. • Decentralization & Tech: To assist small-scale lenders, limited powers (such as application processing) will be delegated to Divisional Secretariats. The COPF emphasized the necessity of a robust IT system to manage this decentralized rollout. • Consumer Protection: A primary objective is protecting vulnerable borrowers. The Ministry of Finance has been directed to launch public awareness campaigns and FAQs to clear up mistrust regarding these legislative reforms. _Note: E-commerce operators are currently excluded from the scope of this Act._

Read more →

TPA Conditions GSP+ Support on Land Rights & Equality 📈

The Tamil Progressive Alliance (TPA) has urged the European Union to link the continuation of GSP+ trade concessions to verifiable progress in human rights and land security for the Malayaga Tamil community. During high-level talks in Colombo, the TPA emphasized that preferential market access must depend on ending the "structural exclusion" of plantation workers. • Key Demands & Rights The TPA, led by MP Mano Ganeshan, highlighted that GSP+ credibility relies on the actual implementation of international conventions. Demands include secure land titles, an end to modern slavery-like conditions in supply chains, and the inclusion of Malayaga Tamil families in the national Rs. 5 million housing scheme, rather than inferior recovery frameworks. • Sector Impact The community remains the backbone of the tea and apparel & textiles sectors—Sri Lanka's primary export earners. Despite the apparel sector topping US$ 5.01 Bn (+5.42% YoY) and tea earnings reaching US$ 1.51 Bn (+4.74% YoY) in 2025, the TPA reports persistent intergenerational poverty and landlessness among these workers. • Trade Context The EU remains Sri Lanka's second-largest export market. Currently, 61% of exports to the EU utilize GSP+ benefits. While the government seeks to re-apply for the facility after the current cycle ends, the TPA warns that ignoring minority land rights and labor dignity undermines the governance logic of the agreement.

Read more →

Tariff Overhaul: Sri Lanka Begins Consultations on Four-Band Policy 📈

The Government of Sri Lanka has officially commenced stakeholder engagements to implement the 2026 Budget proposals for a significant tariff system overhaul. The initiative aims to align the domestic economy with global value chains and boost competitiveness. • Key Reform Pillars The reform introduces a simplified Four-Band Tariff Policy with standard Customs Import Duty (CID) rates of 0%, 10%, 20%, and 30%. This replaces the current complex structure to ensure international consistency and transparency. • Phase-out of Para-tariffs A major highlight is the planned removal of para-tariffs, specifically Cess and the Port and Airport Development Levy (PAL). This move is intended to reduce the "anti-export bias" and lower production costs for domestic manufacturers. • Sectoral Impact & Standards • Apparel & Textiles: Proposed removal of the Rs. 100/kg Cess on imported fabric, replacing it with VAT to create a level playing field for local producers. • Agriculture: Imported coconut and palm oil will shift from a Special Commodity Levy (SCL) to the standard VAT/SSCL framework. • ICT/BPM & Manufacturing: Simplified import procedures for capital goods and raw materials are expected to facilitate trade and technological integration. • Global Alignment The new structure follows the United Nations Broad Economic Classification (BEC) Revision 5. Technical guidance is being provided by the World Bank to ensure the transition supports fiscal sustainability and export diversification. _Note: Reforms are primarily slated for implementation by April 2026 based on provisional budget timelines._

Read more →

📈 Cabinet Approves National Mineral Policy 2026

The Cabinet of Ministers has approved the National Mineral Policy 2026, a modernized framework designed to overhaul the sustainable management of Sri Lanka’s mineral wealth. Replacing the outdated 1999 policy, the 2026 version focuses on maximizing national benefit and economic transparency. • Strategic Focus & Value Addition The policy prioritizes transitioning from raw material exports to high-value mineral-based industries. Key objectives include developing a comprehensive mineral resource database and promoting local processing for minerals like graphite, quartz, and mineral sands to boost foreign exchange earnings. • Regulatory & Environmental Reforms • Land Ownership: Establishes new mechanisms to resolve ownership disputes during extraction. • Enforcement: Introduction of a special unit to curb illegal mining and ensure unpaid royalties are recovered. • Sustainability: Aligns with the national “A Thriving Nation – A Beautiful Life” manifesto, emphasizing rehabilitation and minimal environmental impact. • Current Status & Sector Impact Based on provisional data, the government has temporarily suspended licenses for heavy mineral exploration (e.g., ilmenite, rutile, zircon) until the new guidelines are gazetted and presented to Parliament. This "reset" aims to increase the sector’s export contribution, which currently stands at approx. US$ 389 Mn against a potential of US$ 778 Mn. • Investment Outlook The framework seeks to attract foreign technology partners through transparent licensing and joint ventures, moving Sri Lanka up the global mineral value chain.

Read more →

Port City Offshore Banking Rules Tightened 📈

The Colombo Port City Economic Commission (Amendment) Act, No. 1 of 2026 has significantly revised the offshore banking framework, restricting license access and clarifying regulatory oversight. • Offshore Banking Licenses: Under the new law, eligibility is now strictly limited to foreign-incorporated banks. Locally licensed banks are no longer permitted to apply for offshore licenses under Part VIII of the Act. • Licensing Requirements: Eligible foreign banks must obtain three distinct approvals: a general business license, offshore company registration, and a specific offshore banking license. • Regulatory Oversight: The Central Bank of Sri Lanka (CBSL) retains full supervisory and prudential authority. This includes setting liquidity requirements, minimum capital, and leverage ratios in accordance with international standards. • Enforcement: The CBSL is empowered to issue directions and recommend the suspension or revocation of licenses to the Minister of Finance if prudential standards are breached. • Impact on Local Banks: Banks already licensed under the Banking Act operating within the Port City are excluded from this specific Part VIII regime. EY Sri Lanka notes that local institutions must reassess the Act's applicability to their operations on a case-by-case basis. The amendment underscores a clear separation between domestic activity and specialized offshore banking to enhance the Port City's alignment with global financial norms.

Read more →

📈 Three New Laws to De-Risk Private Capital by 1Q 2026

The Sri Lankan government plans to table three critical bills by March/April 2026 to formalize the growth framework and attract private capital, according to Senior Economic Adviser Duminda Hulangamuwa. • Investment Framework: New legislation will focus on investment protection, a formal Public-Private Partnership (PPP) framework, and State-Owned Enterprise (SOE) reforms to reduce policy risk and provide predictability for large-scale projects. • Fiscal Performance: Sri Lanka recorded a primary surplus of 3.9% of GDP last year, significantly exceeding the IMF benchmark of 2.3%. Official reserves grew from US$ 6 Bn to US$ 6.8 Bn by the end of 2025. • Debt Sustainability: Claims of post-2028 debt distress were rejected. Annual foreign debt servicing is projected at approximately US$ 3 Bn through 2036, a level deemed manageable given that US$ 3.2 Bn was successfully paid last year. • Sector Growth: • Tourism: Identified as a central pillar; focus shifting toward product diversification and infrastructure (airport and expressway expansion). • Shipping & Logistics: Plans include expanding port capacity and developing a dry port near Colombo to enhance transshipment operations. • SOE Reform: A new bill will establish a holding company structure to improve transparency and operational independence, with potential for partial listings. • Economic Outlook: While 4–5% growth is expected "naturally," the government is targeting higher, policy-led expansion to ensure long-term stability without resorting to money printing or tax cuts.

Read more →

Sri Lanka’s Digital Shift: Growth vs. Governance Risks 📈

The 2026 budget has allocated Rs. 30 Bn to accelerate Sri Lanka's digital transformation, focusing on Digital Public Infrastructure (DPI). However, analysts warn of a "rights vacuum" and "efficient authoritarianism" if technical rollout precedes legal safeguards. • Overall Figures & Timeline • Total Budget: Rs. 30 Bn (approx. US$ 98 Mn) for 2026 initiatives. • Digital ID (SL-UDI): Rs. 2.2 Bn allocated; launch expected by Q3 2026. • Start-up Fund: Rs. 1.5 Bn (US$ 5 Mn) to catalyze the ICT/BPM ecosystem. • The Digital Divide Based on UNDP data, a significant gap threatens to "hard-wire inequality": • 39% of households remain offline. • 34% gender gap in internet use. • Disability Gap: Only 7% of persons with disabilities have internet access, vs. 24% of the general population. • Key Risks & Sector Impacts • Governance: The Online Safety Act (OSA) and biometric collection proceed without vernacular (Sinhala/Tamil) documentation, risking the exclusion of linguistic minorities. • Disaster Management: Evidence suggests 2025 cyclone fatalities were exacerbated by a 12-hour delay in Tamil-language warnings. • Apparel & Textiles/Finance: Move toward a cashless society (waiving fees on gov payments < Rs. 5,000) lacks "analogue alternatives" for those with low digital literacy. • Policy Recommendations Experts urge donors to condition disbursements on: • Trilingual Transparency: Simultaneous release of all DPI documents. • Legal Safeguards: Fully operational Data Protection Authorities before data collection. • Inclusive Consultations: Documented engagement in Northern and Eastern provinces. _Note: Summary based on provisional 2026 budget data and recent socio-economic analysis._

Read more →

📈 HRCSL Warns of Threats to Freedom of Expression

The Human Rights Commission of Sri Lanka (HRCSL) has expressed deep concern over emerging threats to freedom of expression, specifically targeting the ability of journalists to report on matters of public interest without interference. • Misuse of Police Powers: The Commission highlighted a growing trend of law enforcement investigating allegedly defamatory speech, despite defamation being decriminalized in Sri Lanka since 2002. Police have no legal authority to investigate complaints that fall strictly under civil jurisdiction. • Procedural Violations: A recent inquiry into journalist Tharindu Jayawardena—regarding reporting on corruption and public funds—violated a 2025 IGP circular. The directive requires officers to clearly disclose the basis for any summons, which was not done in this instance. • Online Safety Act (OSA) Concerns: The HRCSL raised serious questions regarding the constitutionality of the Online Safety Act. It warned that the law is being deployed to suppress dissent rather than addressing genuine online harms like phishing or malware. • Constitutional Standards: The Commission reiterated that freedom of expression protects speech even if it "shocks or disturbs" the State. It reminded public figures that international standards require them to tolerate a higher degree of criticism than private citizens. • Recommendations: The HRCSL called for a moratorium on the Online Safety Act and urged authorities to stop using criminal processes for civil defamation matters to prevent public frustration and social unrest.

Read more →

### 📈 Tiger Global Ruling: Tightening the Net on Tax Avoidance

A landmark January 2026 Indian Supreme Court ruling in Tiger Global v. AAR signals a major shift toward "substance over form," carrying significant implications for cross-border investments and Sri Lanka’s own tax landscape. • The Ruling Highlights The Court denied tax treaty benefits to Mauritius-based entities for the indirect sale of Flipkart shares. Key takeaways include: TRC Limitations: A Tax Residency Certificate is no longer "conclusive proof" of treaty entitlement if the entity lacks commercial substance. Substance Over Form: Authorities can "look through" structures. In this case, control was found to be in the US, not Mauritius. GAAR Supremacy: General Anti-Avoidance Rules (GAAR) can override tax treaties in cases of "impermissible avoidance arrangements." • Comparison: Vodafone vs. Tiger Global Vodafone (2012): Favored taxpayers, emphasizing literal interpretation and legal form. Tiger Global (2026): Favors tax authorities, prioritizing economic reality and value creation over "paper situs." • Implications for Sri Lanka Section 35 (IRA): Sri Lanka’s Inland Revenue Act contains similar GAAR provisions, empowering the Commissioner General to disregard "artificial or fictitious" schemes. Indirect Transfers: Under local law, shares in non-resident companies are deemed "domestic assets" if >50% of their value derives from land or buildings in Sri Lanka. Precedent: The ruling may embolden Sri Lankan authorities to more aggressively scrutinize multi-tiered offshore structures used for ICT/BPM or real estate investments. _Note: Analysis based on provisional January 2026 judicial data._ ---

Read more →

📈 President Takes Direct Oversight of AML/CFT Review to Avert Grey-List Risks

President Anura Kumara Dissanayake has intervened to personally oversee Sri Lanka’s Third Mutual Evaluation on Anti-Money Laundering and Combating the Financing of Terrorism (AML/CFT), signaling high-level political ownership to protect the nation’s financial integrity. • The Risks: Failure to meet Financial Action Task Force (FATF) standards risks returning Sri Lanka to the "grey list". This could deter foreign investment, increase compliance costs, and disrupt vital cross-border financial transactions. • Strategic Context: The evaluation, overseen by the Asia/Pacific Group (APG), assesses technical compliance with 40 FATF recommendations and effectiveness across 11 outcomes. Previous lapses led to grey-listing in 2017, which the current administration aims to avoid through "good governance and accountability." • Key Directives: • Legislation: Expedite all pending technical amendments and legal reforms. • Human Resources: Resolve staffing shortages by fast-tracking recruitments and re-engaging experienced retired officers on 1-year contracts. • Stability: A special circular will be issued to retain trained staff in their posts until the evaluation concludes in November 2026. • Timeline: A Special Task Force (STF) must submit a progress report to the President within two weeks. _Summary based on official presidential review and provisional evaluation data._

Read more →

📈 Sri Lanka Moves to Shield Tax Revenue with "Two-Basket" FDI Strategy

As global tax rules shift, Sri Lanka is urged to overhaul its investment incentives to prevent local tax revenue from being siphoned by foreign treasuries. With the OECD’s Global Minimum Tax (GMT) of 15% now active for major economies, traditional tax holidays for large firms are becoming obsolete. • The Pillar Two Challenge Under the OECD framework, Multinational Enterprises (MNEs) with annual revenues over €750 million must pay a minimum 15% tax globally. If Sri Lanka offers a 0% rate, the firm’s home country can collect the 15% "Top-Up Tax," effectively turning Sri Lankan concessions into a "donation" to foreign governments. • Proposed "Two-Basket" Strategy Basket 1 (SMEs): Retain traditional profit-based incentives and tax holidays for smaller investors (under €750M revenue) to drive local employment. Basket 2 (Large MNEs): Shift to cost-based incentives, such as Enhanced Capital Allowances (ECA), to reward actual physical investment rather than paper profits. • Technical Modernization Substance-Based Income Exclusion (SBIE): Leveraging carve-outs for "real" economic activity like factories and payroll. Qualified Refundable Tax Credits (QRTC): Adopting cash-refundable credits—the global "gold standard"—to benefit investors without lowering their effective tax rate below the 15% threshold. • Regional Context Competitors like Vietnam, Thailand, and Singapore are already legislating these "smart" incentives. Experts warn that sticking to blanket tax holidays for large ICT/BPM or manufacturing giants risks making Sri Lanka's fiscal toolkit uncompetitive in a "streaming era."

Read more →

## 📈 Audit Leadership Vacancy: Risks to Fiscal Governance

Sri Lanka remains without a substantive Auditor General since April 2025, raising critical concerns over the country’s fiscal oversight and constitutional administration. A decision on a new appointee by the Constitutional Council is expected today, February 3, 2026. • Core Institutional Role The office provides independent assurance to Parliament on the use of public resources across Government departments, State-Owned Enterprises (SOEs), and local authorities. It is central to maintaining transparency and public confidence in financial management. • Current Governance Impact The 10-month vacancy has disrupted the systemic oversight of public finance. Key areas affected include: Accountability: Identification of financial risks and governance gaps in SOEs. Oversight: Legislative engagement through audit reports which guide corrective policy actions. Global Standing: Adherence to INTOSAI (International Organisation of Supreme Audit Institutions) standards, which mandate institutional independence and security of tenure. • Appointment Criteria & Standards The debate highlights a shift toward prioritizing functional suitability over just professional credentials: Qualifications: While Chartered Accountants have traditionally held the post, international standards emphasize leadership in public-sector audit and ethical independence. Competencies: Knowledge of public finance systems and parliamentary accountability is deemed critical for a "whole-of-government" perspective. Comparative Practice: Jurisdictions like the UK and Canada emphasize proven leadership in public governance to ensure the office remains insulated from political influence. _Note: This summary is based on professional and constitutional perspectives regarding the current vacancy as of February 2026._

Read more →

📈 Digital Privacy: Legal Risks of Viral Content in Sri Lanka

A socio-legal review warns that Sri Lanka’s culture of viral sharing is creating a "collective complicity" in privacy violations. With over 8.2 million social media users as of 2025, the rapid spread of non-consensual intimate content poses severe risks to individual dignity and national digital trust. • Legal Framework & Penalties Obscene Publications Act: Criminalizes the production, distribution, and possession of "obscene" material. Every "share" or "forward" is treated as a fresh offense. Personal Data Protection Act (PDPA) No. 9 of 2022: Classifies intimate content as "sensitive personal data." Sharing such data without consent is unlawful, shifting the legal focus from "morality" to "individual harm." Liability: Claiming "I did not create the content" provides no legal immunity for those who distribute it. • Socio-Economic Impact Reputational Harm: Victims face secondary trauma and social ostracism, which is particularly severe in the Sri Lankan context of "family honor." Digital Trust: Continued violations erode trust in digital platforms, potentially hindering the ICT/BPM sector and the growth of the digital economy (which accounted for ~5% of GDP in recent years). Media Ethics: Sensationalism by news outlets for "clicks" exacerbates victim trauma and normalizes voyeurism. • Action Plan for Mitigation Enforcement: Rigorous application of the Penal Code and PDPA to deter offenders. Platform Accountability: Urging rapid takedown procedures and stricter moderation by tech giants. Literacy: National campaigns to educate the public that "sharing" is a punishable crime. _Note: Legal provisions under the PDPA are being implemented in phases through 2026._

Read more →

Sri Lanka Formalizes Night-Time Employment for Women in Key Service Sectors 📈

A new Gazette notification has been issued by the Ministry of Labour, expanding the legal framework for female employment during night hours. This significant amendment to the Shop and Office Employees Act aims to modernize labor regulations and boost the female labor force participation rate, which currently stands at approximately 30%. • Key Regulatory Changes: Women over the age of 18 are now officially permitted to work as janitorial attendants or food service attendants (stewardesses) between 6:00 p.m. and 6:00 a.m. previously, this privilege was largely restricted to ladies' restroom attendants. • Sector Impact: The move primarily benefits the hospitality, tourism, and facility management sectors by allowing businesses like residential hotels and restaurants to operate more flexibly with a diverse workforce. • Employer Mandates: Strict welfare requirements have been imposed on employers engaging women for night shifts, including: Provision of secure transport facilities to the employee's residence. Ensuring suitable accommodation where necessary. Implementation of mandatory health and safety measures. Full accountability for the overall welfare and protection of female staff. • National Context: This follows previous reforms that opened night work for the ICT/BPM and apparel sectors, reflecting a broader shift toward economic diversification and inclusive growth. _Note: Summary based on provisional data from Gazette Extraordinary issued on Jan 30, 2026._

Read more →

Sri Lanka's 2026 Education Reforms: Academic Experts Urge Caution 📈

A group of state university academics has issued a critical review of the NPP Government's "transformational" education reforms scheduled for implementation in 2026, citing significant gaps in transparency, content quality, and institutional readiness. • Overall Fiscal & Strategic Context The government has increased the education budget to 2% of GDP (up from 1.8% in 2023). While infrastructure and teacher recruitment are prioritized, experts argue this remains below the required investment for systemic change. Key reforms include a shift to a module-based system and the extension of school periods to 50 minutes to facilitate activity-based learning. • Critical Sectoral Concerns • Curriculum Gaps: Despite goals for "critical thinking," the new curriculum reduces hours for humanities, history, and civics. Junior secondary level allocates only 10–20 hours per term for these subjects. • STEM & Literacy: Increasing "essential subjects" to 15 has limited the time available for mathematics and mother tongue languages to just 30 hours per term. • Vocational & ICT: While vocational training and ICT/BPM digital literacy are emphasized, the lack of basic infrastructure in rural schools risks widening the digital divide. • Institutional & Material Issues • National Institute of Education (NIE): Academics describe the NIE as "ill-equipped and under-staffed," noting that Grade 6 modules contain typographical errors and "undeclared AI-generated content." • Career Guidance: The proposed Grade 9 "career interest test" is flagged as premature for 14-year-olds given the current underdeveloped vocational pathways. The implementation for Grade 6 has been postponed to 2027 following these concerns. Experts recommend a holistic review and a nationwide consultative process before proceeding. 📊

Read more →

📈 Sri Lanka Eyes Stronger Regulations on Non-Sugar Sweeteners

A recent assessment by the Institute of Policy Studies (IPS) highlights a critical gap in Sri Lanka's health policies as manufacturers shift from sugar to non-sugar sweeteners (NSS) to bypass current regulations. • Current Policy Gaps The existing Traffic Light Labelling (TLL) and SSB excise tax focus solely on sugar content. This has led to a surge in NSS use, with 70% of green-labeled and 50% of amber-labeled beverages now containing artificial sweeteners, potentially misleading consumers. • Health Implications While used to meet "low sugar" thresholds, the WHO warns that long-term NSS consumption is linked to increased risks of Type 2 diabetes, cardiovascular diseases, and obesity. NCDs currently account for nearly 75% of all deaths in Sri Lanka. • Global Benchmarks & Recommendations Taxation: Countries like India and the Philippines tax both sugar and artificial sweeteners. Labelling: Mexico and Argentina use "Warning Labels" for NSS to prevent consumer misperception. School Policy: Prohibiting the sale and marketing of NSS-containing products within school premises to protect younger demographics. • Strategic Outlook The IPS advocates for a "Nutrient Profile" model to close loopholes. Key recommendations include expanding the SSB tax to cover NSS and updating Front-of-Pack Labelling (FOPL) to include prominent warnings, encouraging the beverage sector to move toward genuinely healthier formulations.

Read more →

📈 Sri Lanka’s PDPA Enforcement: Transitioning to Mandatory Compliance

Sri Lanka marks a milestone as the first South Asian nation to enforce comprehensive data legislation under the Personal Data Protection Act (PDPA). With the Data Protection Authority (DPA) established and enforcement phased through 2025, compliance is now a legal mandate for all sectors. • Legal & Financial Risks: Non-compliance carries significant penalties, including local fines of up to Rs. 10 Million, potential international legal exposure, and severe reputational damage. • Sector Impact: The act fundamentally changes data handling in finance, healthcare, retail, and ICT/BPM. It moves beyond IT/Legal departments, requiring accountability from any staff handling personal data, including HR and sales. • Operational Standards: • Transitioning from legacy systems to structured data governance. • Emphasis on "Privacy by Design" and alignment with global benchmarks like ISO 27701. • Integration of policies across the entire data lifecycle to ensure operational resilience. • Industry Support: KBSL Information Technologies is leading enterprise transitions, recently achieving ISO 27701 certification to guide firms through audit gaps and system integration. • Key Event: A national PDPA strategy session is scheduled for 12 February 2026 at Cinnamon Grand, featuring experts like Dr. Aparrajitha Ariyadasa to assist businesses in turning compliance into a competitive advantage.

Read more →

## 📈 Strengthening Transport Accountability: Chain of Responsibility (CoR)

A legal paradigm shift is proposed to transform road safety in Sri Lanka by adopting the Chain of Responsibility (CoR) framework. This move shifts accountability from individual drivers to all parties in the transport supply chain, addressing systemic failures in heavy vehicle safety. • The Current Gap in Sri Lanka Current protocols focus primarily on the driver and vehicle roadworthiness post-accident. While the Motor Traffic Act and the Penal Code provide for legal action, investigations often miss the broader influences like unrealistic scheduling or poor loading practices. Fatalities rose to 2,710 in 2025, a 13.1% YoY increase from 2024. • The CoR Model (Australian Best Practice) Under the Heavy Vehicle National Law (HVNL), accountability is shared across: Transport Operators: Policies and maintenance systems. Schedulers: Ensuring deadlines do not force speeding or fatigue. Loaders/Consignors: Ensuring timber or heavy cargo is properly restrained. Executive Officers: Personal liability for failing to exercise "due diligence." • Proposed Impact for Sri Lanka Shared Liability: Extends to logistics providers, consignors, and public sector heads. Risk Management: Compels organizations to identify and eliminate hazards before incidents occur. Governance: Integrates safety into the ICT/BPM and plantation sectors’ logistics, protecting human capital. • Legal Consequences Failure to manage risks is an offence even without an accident. Potential penalties for non-compliance include fines up to US$ 3 million for businesses and US$ 300,000 for individuals (based on Australian benchmarks). _Note: Summary based on Part I of a strategic series on public sector accountability (Jan 2026)._

Read more →

### Landmark India-EU Trade Pact Unveiled 📈

India and the European Union have successfully concluded negotiations for a historic free trade agreement (FTA), dubbed the "mother of all trade deals." Formally announced today, the pact aims to counter rising global protectionism and serves as a strategic stabilizer against volatile trade tariffs. • Overall Trade Performance (2024-25): The EU remains India’s largest goods trading partner with total bilateral trade reaching US$ 136.53 Bn. Exports from India: US$ 75.85 Bn. Imports to India: US$ 60.68 Bn. Services Trade: Valued at US$ 83.10 Bn (2024). • Sectoral Impact & Tariff Changes: The deal is expected to eliminate or significantly reduce duties on over 90% of traded goods, particularly aiding labor-intensive sectors. Apparel & Textiles: Indian exports currently face 10-12% duties; the FTA will likely provide duty-free access, increasing competition for regional peers like Sri Lanka and Bangladesh. Automobiles: India is set to slash high import duties (currently up to 110%) down to 40% for EU vehicles. Key Growth Areas: Gems & jewellery, leather, electrical machinery, and pharmaceuticals are poised for rapid expansion. • Strategic Context: The agreement provides a vital alternative to US and China trade dependencies. For India, it restores competitiveness lost after the EU began phasing out GSP benefits. For the EU, it secures access to a US$ 4.2 Tn economy while diversifying supply chains. _Note: The deal is currently undergoing legal scrubbing; formal signing is expected later in 2026._

Read more →

Microfinance Bill Sparks Outcry Over "Predatory" Regulation 📈

Community credit providers and rural leaders have raised strong opposition to the proposed Microfinance and Credit Regulatory Authority Bill, warning it threatens grassroots financial resilience. • Core Grievance: Practitioners from over 50 community organizations argue the Bill incorrectly groups informal community credit models—built on solidarity and mutual aid—with commercial microfinance and moneylending. • Impact on Women: Representatives from Yuhashakthi and Mahashakthi (North/East) highlighted that their networks support 10,000+ women. Unlike market-based microfinance, these groups use collective audits and lack a history of aggressive legal or police-led debt recovery. • Key Risks Identified: • Predatory Practices: Critics argue the Bill lacks legally binding safeguards against high interest rates and violent recovery methods. • Over-regulation: Heavy regulatory burdens may dismantle community wealth-building systems, especially in the plantation (Malaiyaha) and rural farming sectors. • Institutional Bias: The Bill is seen as an "external" reform pushed by the ADB and Treasury, favoring commercialization over homegrown developmental solutions. • Strategic Demand: Organizers are calling for a "homegrown" regulatory framework that recognizes the unique role of community-based financial institutions in supporting the household economy and national food production.

Read more →

📈 District Court Upholds BOI Rights; Dismisses NFC Claim Against Film Lanka

The Colombo District Court has dismissed a long-standing legal action filed by the National Film Corporation (NFC) against Film Lanka Ltd, ruling that BOI-approved companies are exempt from specific industry levies. • Overall Ruling: Additional District Judge Geethani Wijesinghe rejected the NFC’s claim for Rs. 12.30 Mn plus interest (accruing since 2010). The court held there is no legal liability for the defendant to pay the demanded levies. • The Dispute: The NFC instituted the case in 2012, alleging that Film Lanka Ltd—operator of the Cine City cinema complex—owed levies under the National Film Corporation Act from 2002 onwards. • Legal Precedent: The defendant successfully argued that as a Board of Investment (BOI) approved company, it is statutorily and contractually exempt from such levies. The court affirmed that: • Under Section 17 of the BOI Law, the BOI can grant exemptions from certain laws to attract investment. • These agreements are binding on other state bodies, including the NFC. • Economic Context: The defense emphasized that challenging BOI agreements through "unnecessary litigation" by state bodies repulses both foreign and local investment, undermining the national economy. • Outcome: The court found the NFC failed to prove its accounts or provide a proper accounting basis for the claim, concluding a 13-year legal battle in favor of the private sector enterprise.

Read more →

📈 Digital Law Reform: "Click First, Sue Later" Era Must End

The Jaffna International Law Conference 2026 highlighted a critical "structural misalignment" in Sri Lanka's digital economy. While the Electronic Transactions Act No. 19 of 2006 validates digital clicks as contracts, the legal system struggles to provide remedies when transactions fail. • The Accountability Gap Current digital failures fragment across multiple authorities (Central Bank, CAA, Police). Experts argue that "control plus profit must equal responsibility," suggesting that commercial liability should follow the entity deploying the ICT/BPM infrastructure, rather than being exported to the consumer. • Gig Economy & The "Uber" Precedent Drawing from the UK's Uber BV v Aslam ruling, the keynote emphasized that economic reality—who controls pricing and performance—should outweigh formal contractual labels. This is vital for Sri Lanka’s platform economy to ensure worker and consumer protection. • Proposed Minimum Commercial Obligations To bridge the gap between code and law, four key pillars were proposed: Explainability: Large platforms must provide reasoned explanations for automated decisions. Human Review: Access to human intervention for significant economic consequences (e.g., frozen funds). Inward Risk Allocation: Responsibility must be resolved between vendors and processors before going live. Speed of Remedy: Legal redress must match the instant nature of digital payments. • Future Outlook Sri Lanka is advised to adopt a hybrid approach: preserving statutory certainty while empowering courts to treat platforms as active economic participants rather than passive messengers.

Read more →

New Tax Method to Revive Sri Lanka’s Gem & Jewellery Sector 📈

The National Gem and Jewellery Authority (NGJA) has introduced a revised tax calculation framework for gem imports to reverse the industry decline seen in 2024–2025. The new system replaces value-based taxation with a simplified, weight-based fixed-rate model. • Revised Tax Structure Precious Stones: Reduced to approximately Rs. 57,195 per kg. Semi-Precious Stones: Set at approximately Rs. 3,200 per kg. Previous Regime: Importers formerly faced 18% VAT and 2.5% SSCL on the full declared value, which led to sharp declines in import volumes and raw material shortages. • Industry Impact & Sector Benefits Lapidary & Manufacturing: Improved supply of raw stones for cutting and polishing and jewellery manufacturing, addressing previous underutilisation of facilities. Export Performance: Aims to boost re-export volumes to major markets (USA, Europe, East Asia) and reclaim global market share from competitors like Thailand and Dubai. Employment: Expected to stabilize livelihoods for thousands of skilled workers in processing and retail, particularly in rural and semi-urban regions. • Economic Context Forex Earnings: The move is strategic for strengthening the balance of payments and stabilizing the exchange rate through high-value gem and jewellery exports. Strategic Recommendation: Authorities are also considering the reintroduction of Income Tax exemptions on gem exports to further enhance Sri Lanka’s competitiveness as a global trading hub. _Note: This summary is based on recent announcements by the NGJA._

Read more →

📈 Post-Ditwah Reconstruction: Urgent Procurement Reforms Needed

Cyclone Ditwah has caused an estimated US$ 4.1 Bn in direct physical damage, equivalent to ~4% of Sri Lanka’s GDP. To avoid costly delays, industry experts urge immediate activation of existing emergency procurement frameworks to fast-track rebuilding. • Overall Impact (World Bank Data): • Total Direct Damage: US$ 4.1 Bn (provisional). • Infrastructure & Buildings: US$ 3.28 Bn (including roads, bridges, and housing). • Agriculture: ~US$ 814 Mn in damage to crops, livestock, and rural assets. • Proposed Reforms & Sectoral Impact: • Construction: The National Construction Association of Sri Lanka (NCASL) proposes emergency contracts capped at Rs. 600 Mn using standardized pricing (HSR + 25%) to bypass tender delays. • ICT/BPM & Services: Faster restoration of connectivity and public facilities is critical to minimize disruption to the digital economy. • Labor & Materials: Proposals include temporary access to foreign construction labor and stabilizing supply chains for aggregates and quarries. • Key Strategies for Speed: • Transition to Design-and-Build models for large-scale projects. • Shift from sequential approvals to parallel processing by the National Procurement Commission. • Financial relief for contractors via proportionate risk management instead of rigid collateral. • Financial Context: The Government has allocated a Rs. 500 Bn (approx. US$ 1.62 Bn) supplementary budget for 2026 to support the "Rebuilding Sri Lanka" initiative.

Read more →

## 📈 Sri Lanka Health Reform: Shift Toward Modern Legislation and Patient-Centered Care

Sri Lanka’s healthcare system, modeled after the UK’s NHS, requires urgent legislative modernization to move beyond its 1956/1987 framework. With healthcare investment reaching approximately 6.7% of GDP in 2025, the focus is shifting from "mega spending" to legal protection and structural reforms. ### • Legislative & Governance Priorities Medical Reform: Transitioning from infrastructure-heavy investments to ethical, equitable, and legally protected care. Legal Framework: Proposing a new Health Ministry Act to embed modern values and accountability, replacing outdated laws. Mental Capacity Act: Introducing formal criteria to assess decision-making capacity (Understand, Retain, Weigh, Communicate). ### • Clinical Standards & Safety Shared Decision-Making: Moving from clinician-led decisions to an obligation of informed consent—"No decision about me without me." Blame-Free Reporting: Implementing a legally mandated, non-punitive system for medical errors (similar to the Datix system) to reduce the 5% global error rate. Medication Governance: Adopting a national formulary for clinical and cost-effectiveness, mirroring the UK's NICE standards. ### • Sector Impacts & Outlook Public Health: Emphasis on Preventive Care (Primary, Secondary, and Tertiary) to reduce long-term costs. Economic Potential: Aligning with international standards to attract medical students and trainees, potentially generating national income. Human Rights: Embedding the FREDA principles (Fairness, Respect, Equality, Dignity, Autonomy) into clinical practice. _Note: Summary based on provisional policy recommendations and 2025 GDP data._

Read more →

### Coal Procurement Delays Risk Power Tariff Hikes 📈

Sri Lanka's largest coal procurement—1.5 million MT valued at approximately US$ 150 million—is facing significant delays and procedural controversies, threatening national energy security and "cost-reflective" electricity pricing. • Core Figures & Bids The tender for the 2025/26 season was awarded to Trident Chemphar at a CIF price of US$ 98.50/MT. This narrowly beat a US$ 100.00/MT bid from Potencia (SUEK) and a US$ 105.00/MT offer from Aditya Birla. Analysts warn the winning price leaves zero margin for logistical contingencies. • Supply & Quality Concerns Trident has reportedly missed scheduled laycans; only 3 of 6 planned January shipments are on track. Provisional data suggests first shipments failed quality tests at the Norochcholai plant, showing higher ash content (21% vs 16% limit) and lower calorific values (5,600 kcal/kg vs 5,900+ required). Inefficiencies mean ~117 MT of this coal is needed to produce the same power as ~108 MT of high-quality Russian coal. • Economic Impact Financial Loss: Irregularities and quality drops are estimated to cause a Rs. 7.5 Bn (approx. US$ 38 Mn) burden. Process Lapses: Standard 42-day bid preparation times were slashed to 21 days, while qualification criteria (turnover and past performance) were significantly lowered. Tariffs: With coal accounting for ~40% of generation, these added costs and potential spot-market purchases are likely to be passed to consumers via higher electricity bills.

Read more →

📈 Flood Management: Shifting Focus from Plains to Catchments

The recent devastation from Cyclone Ditwah has underscored the urgent need for a paradigm shift in Sri Lanka's disaster management. Experts advocate for "at-source" flood control in upper catchments rather than relying solely on downstream defenses. • Economic Impact of Cyclone Ditwah Estimated total damages and replacement costs have reached nearly US$ 7.00 Bn (Rs. 2,100 Bn). This single extreme event has severely strained the national economy, with infrastructure, agriculture, and housing bearing the brunt. • Current Infrastructure Limits Runoff from the Mahaweli, Kalu, and Kelani rivers accounts for 90% of the 39 billion cubic meters of water discharged annually. During peak cycles, Victoria Reservoir released 2,700 m³/s, highlighting that reservoir buffering alone is insufficient when soil "sponges" fail due to poor land use. • Strategic Sectoral Solutions • Plantations & Agriculture: Implementing contour bunds, lock-and-spill drains, and permanent vegetation (e.g., vetiver) can reduce surface runoff by 30-50%. • ICT/BPM & Infrastructure: Sustainable drainage and decentralized "SABO" dams are required to protect critical connectivity networks and urban centers. • Micro-Storage: A network of 1 million household retention ponds could provide 168 million m³ of net storage—equivalent to the Kotmale Reservoir capacity. • Policy & Coordination While the Soil Conservation Act and Disaster Management Act provide adequate legal frameworks, the author notes that weak enforcement and overlapping institutional roles remain the primary barriers to resilient watershed management.

Read more →

## Haj Operations Reform: Shifting to Open Market 📈

The Sri Lankan government has initiated a significant overhaul of Haj pilgrimage management, moving away from a rigid quota system toward a competitive market model to protect pilgrims from exploitation. • Strategic Transition The Haj Committee, under new professional leadership, has introduced a hybrid quota-allocation system. This marks a departure from previous models plagued by litigation and "money-spinning" unethical practices by operators. • Market-Driven Mechanics Phase 1: Operators are categorized by merit, with caps of 75 or 50 pilgrims per class to encourage competitive pricing. Phase 2 (2027): Plans to remove maximum ceilings entirely, allowing the service and travel market to dictate selection based on quality and cost. • Economic & Regulatory Impact Transparency: A move to eliminate political favoritism and "predatory pricing" that historically drove up costs for the national religious tourism segment. Standardization: Requirement for formal contracts between operators and pilgrims to be lodged with the Committee for legal oversight. Future Outlook: Calls for a comprehensive Haj Regulatory Act to formalize these reforms and align with broader national goals of institutional accountability. • Key Figures Quota Allocation: Historically 1 pilgrim per 1,000 Muslims (OIC standard). Governance: Managed by a newly appointed committee of professionals (KPMG, SLAS, and legal experts).

Read more →

## ICC Sri Lanka Raises Concerns on New VAT Invoicing 📈

The International Chamber of Commerce Sri Lanka (ICCSL) recently convened a seminar to address implementation challenges regarding the new VAT Tax Invoice format, scheduled to take effect from 1 April 2026. • The Structural Shift The reform is viewed as a significant change in how businesses document transactions and claim input tax credits. It aims for greater traceability, alignment with digital compliance, and the prevention of fictitious invoicing. • Practical Implementation Risks Business leaders and tax professionals from KPMG and Ernst & Young identified several critical hurdles: System & Software Readiness: High costs for upgrading IT infrastructure to meet new mandatory fields. SME Burden: A disproportionate compliance weight on small and medium enterprises. Compliance Risks: Potential for invoice rejection and denial of input tax credits due to minor technical errors or "timing mismatches." • Key Recommendations Transition Period: A call for adequate lead time to train staff and adjust systems before strict enforcement. Clarity & Certainty: The IRD is urged to resolve ambiguities and finalize the format before businesses incur significant system development costs. Guidance Over Penalty: A balanced approach prioritizing education and practical guidance notes over immediate punitive measures for genuine errors. The ICCSL will submit formal proposals to the Inland Revenue Department to ensure these reforms support economic stability and the ease of doing business rather than creating unintended friction.

Read more →

📈 New Speed Cameras: Shift Toward Digital Enforcement

Sri Lanka has introduced advanced, US-made speed cameras to combat a persistent road fatality rate of 11.2 per 10,000 people. While the technology marks a significant public investment, experts emphasize that road safety must supersede revenue generation to be effective. • Overall Impact & Data Between 2020 and 2024, the country recorded 118,697 accidents and 12,322 deaths. Economic losses from road crashes are estimated at US$ 3 Bn annually, roughly 3% of GDP. • Technological Capabilities The new laser-based cameras can detect speeds and capture high-resolution images of license plates from up to 1.2 km away, even at night. These are integrated with the Traffic Violation Management Software launched in early 2025 to automate fine issuance. • Critical Policy Recommendations To ensure the ICT/BPM and digital infrastructure investments succeed, the following shifts are urged: Independent Oversight: Camera locations should be data-driven, not officer-selected. Transparency: Advance signage (500m) and a 10% speed buffer (e.g., enforcing 55 km/h in a 50 km/h zone) to ensure fairness. Digital Processing: Transition to postal/electronic fines to eliminate roadside stops, which reduce corruption risks and secondary accident hazards. • Sector Context Effective enforcement is vital for the tourism and logistics sectors, ensuring safer transport corridors. However, success depends on moving away from manual, selective enforcement toward a tamper-proof, cloud-based system.

Read more →

## 📈 Sri Lanka Initiatives Recognized at Global Caregiver Forum 2026

Sri Lanka received international acclaim for its integrated post-disaster recovery strategies at the Global Caregiver Forum 2026 in Madrid. Representing the nation, Minister of Women and Child Affairs Saroja Paulraj highlighted the country’s shift toward a "people-centered" economic and social recovery model. ### • Key Initiatives & Recognition "Rebuilding & Healing Sri Lanka": Two parallel programs were praised by global leaders for addressing both physical reconstruction and the psychosocial well-being of caregivers and families. Global Recognition: The forum—patronized by HM Queen Letizia of Spain and supported by UNICEF and the WHO—commended Sri Lanka's efforts in protecting children through caregiver support. ### • Sector Impacts & Strategy Care Economy: With women contributing an estimated 8.6% to 35% of GDP through unpaid care work, the government is prioritizing the formalization of this sector to boost labor force participation. Early Childhood Development: Minister Paulraj outlined national reforms in preschool curricula and teacher training to align with global standards. Migrant Worker Welfare: Addressing the "care deficit" caused by female migration is a priority, as over 41% of foreign employment departures are women, often leaving behind vulnerable family units. ### • Economic Context Investment Dividend: Current data suggests every US$ 1.00 invested in care packages could generate a US$ 7.76 increase in GDP, making caregiving a strategic pillar for national growth. Employment Potential: Estimates indicate Sri Lanka could generate over 800,000 care-related jobs by 2035 through structured investment in childcare and long-term care services. _Note: Summary based on official forum proceedings and provisional ministerial statements._

Read more →

⚠️ Regulatory Hurdle Threatens $ 12.75 Mn FDI Cable Car Project

Amber Adventures Ltd. has warned the Board of Investment (BOI) that its cable car project at Ambuluwawa is at risk due to "arbitrary" regulatory interference. • Investment Status: Out of a total approved FDI of US$ 12.75 Mn, approximately US$ 3.5 Mn has already been deployed. The investment was notably secured in 2022 during the height of Sri Lanka's economic crisis. • Regulatory Conflict: The Central Environmental Authority (CEA) suspended development on 9 January 2026, citing social media posts and unreported complaints. The company alleges this lacks legal basis, as the project holds approvals from over 12 state agencies, including the UDA, NBRO, and SLTDA. • Project Impact: • Structured as a Public-Private Partnership (PPP) under a Build-Operate-Transfer (BOT) model. • Total asset value exceeding Rs. 5 Bn to be transferred to the State free of charge after 13 years. • No financial risk to the government; all risks borne by the investor. • Technical & Legal Stand: The company denies environmental damage, noting that NBRO confirmed site stability post-Cyclone Ditwah. A 2024 Court of Appeal ruling previously found local obstruction to be "mala fide." • Outlook: Amber Adventures is currently evaluating legal avenues for investment recovery and restitution of damages, warning that such "harassment" undermines national investor protection and regulatory certainty. Based on official company statements.

Read more →

📈 Why Sri Lanka’s 2005 Tourism Act Remains Vital for Stability

The local hospitality sector advocates for refining rather than repealing the Tourism Act No. 38 of 2005, emphasizing its role in sustained growth and investor confidence over the last two decades. • Governance Framework: The Act established specialized institutions including the Sri Lanka Tourism Development Authority (SLTDA) and the Sri Lanka Institute of Tourism and Hotel Management (SLITHM). This separation of functions has historically reduced political interference and professionalized regulation. • Financial Trust: Industry cooperation regarding the one percent turnover levy is strictly tied to the Act’s guarantees of industry representation and transparent fund usage. Any repeal risks undermining private-sector trust. • Proposed Reforms: Industry leaders support limited amalgamation, such as merging the Promotion Bureau and the Convention Bureau, provided that: Leisure and MICE (Meetings, Incentives, Conferences, and Exhibitions) sectors maintain separate budget lines. Private-sector leadership in marketing is preserved. • Sector Priorities: Recommendations focus on digitizing approvals and aligning training with modern human capital needs rather than centralizing governance. • Strategic Outlook: With tourism serving as a critical economic pillar, stakeholders argue that institutional stability is essential to maintain international branding and avoid reversing decades of progress. _Note: Summary based on industry veteran perspectives as of January 2026._

Read more →

### 📈 Administration Over Policy: Reforming Sri Lanka’s Tax System

The current debate in Sri Lanka emphasizes that tax administration, rather than further policy changes, is now the primary driver for revenue growth and taxpayer compliance. While policy sets the rules, administration defines the lived experience of citizens and businesses. Core Insights • Experience vs. Rules: Public resistance stems less from tax rates and more from friction in the process—queues, complex forms, and inconsistent enforcement. • Trust as an Asset: Revenue collection depends on institutional trust. Opaque or intimidating administration pushes taxpayers toward the informal economy, while clarity fosters voluntary compliance. • Economic Impact: Frequent policy shifts (rate hikes/exemption cuts) directly hurt household incomes. Administrative reforms—like better call centers and digital portals—increase revenue without adding financial pain. Sector & Strategic Focus • SMEs & Professionals: These groups struggle with uncertainty and fear of penalties for honest mistakes. Service-oriented support is critical for their formalization. • ICT/BPM & Digitalization: Digitalizing the tax net (e.g., e-invoicing, RAMIS upgrades) is a key development tool, especially for the youth entering the workforce. • Apparel & Textiles: Streamlined administrative processes (like faster VAT refunds) are essential to maintain the cash flow of export-oriented sectors. Strategic Path Forward • Shifting the organizational mindset from "control" to "service" can produce outsized gains in revenue. • Strengthening internal coordination and standardizing procedures are prioritized over new legislation. • Effective administration serves as a social contract, transforming tax from "extraction" into "civic participation."

Read more →

## TIN Now Mandatory for Vehicle Registrations in Sri Lanka 📈

Sri Lanka’s Department of Motor Traffic (DMT) has officially implemented a significant policy shift effective January 5, 2026, making the Taxpayer Identification Number (TIN) compulsory for key vehicular transactions. This move aims to bolster tax compliance and formalize the economy by linking asset ownership directly to the national tax system. • Core Requirement The mandate applies to all new vehicle registrations and ownership transfers. Applicants must provide their TIN alongside their NIC (for individuals) or Business Registration Number (for corporates) to process these transactions. • Target Demographics Under Inland Revenue Department (IRD) guidelines, a TIN is required or highly encouraged for: All individuals aged 18 years and above. All income earners (employment, business, or investment). Professionals (lawyers, doctors, engineers) and self-employed persons. Importers, exporters, and VAT-registered entities. • Exempted Categories To protect low-income groups and the agricultural sector, the following are currently exempt: Motorcycles and Three-wheelers. Tractors, Hand tractors, and Tractor trailers. • Impact on Owners Existing Owners: Those not currently selling or transferring their vehicles are not immediately affected. Future Transactions: Any future transfer of ownership will remain blocked until a valid TIN is provided. Business Sector: Vehicle dealers, leasing companies, and finance firms must now integrate TIN verification into their standard compliance workflows. • Strategic Goals This reform aligns with broader IMF-backed fiscal reforms to broaden the tax base and enhance digital governance. It allows the IRD to identify undisclosed wealth by cross-referencing high-value asset purchases with declared income profiles.

Read more →

📈 Blueprint for AI-Powered Tax Digitalisation in Sri Lanka

Sri Lanka is eyeing a radical fiscal transformation inspired by the UK’s HMRC and the UAE’s Federal Tax Authority. The proposed blueprint shifts from paper-based compliance to a real-time, AI-driven revenue system to meet IMF targets and bridge the significant national tax gap. • Strategic Pillars & Technology RAMIS 3.0 Upgrade: Transitioning the system into a dynamic compliance engine using APIs for structured data submission. Unified Digital Taxpayer Account (UDTA): A single portal for citizens and businesses to manage liabilities and filings. AI-Readable Legislation: Converting tax laws into XML/JSON formats to allow automated compliance and searchability via APIs. • Sectoral & Investment Impact FDI Attraction: Introduction of legally binding Advance Tax Rulings (ATR) and public Tax Bulletins to provide the policy certainty required by global investors. SME Support: Radical simplification of fragmented tax laws to encourage voluntary compliance and reduce litigation. • AI Use Cases & Efficiency Risk-Based Auditing: Using Machine Learning to flag high-risk cases (top 1-2%), optimizing audit resources. Fraud Detection: Unsupervised learning to identify "fraud rings," duplicate filings, and under-reporting in real-time. Administrative Tools: Multilingual chatbots for 24/7 taxpayer assistance and automated pre-filled tax returns. • Governance & Workforce Adaptation Anti-Corruption: AI-driven internal audits to detect anomalous employee behavior and ensure a digital audit trail for all refunds. Professional Safeguards: Proposal for an "Automation Social Cost Levy" to fund reskilling for displaced workers in the finance and accounting sectors. Human-in-the-Loop: Mandatory "Human Review and Sign-off" for all AI-generated compliance submissions to maintain legal accountability.

Read more →

📈 Police Alert: Sharp Surge in Online Financial Fraud 📈

The Sri Lanka Police have issued a high-priority warning regarding a spike in online financial scams, primarily targeting citizens via social media platforms like Telegram and WhatsApp. In response, law enforcement is launching a systematic 2026 awareness drive to combat daily reported incidents. • Core Threat Metrics • Growth: Significant YoY increase in digital fraud complaints. • Platforms: Social media, specifically Telegram and WhatsApp, are the primary channels for fraudsters. • Vulnerabilities: Unauthorized sharing of bank details, OTPs, QR codes, and passwords. • Top 9 Reported Scams • Online Loans: Advertisements for "instant loans" leading to excessive interest and harassment. • Investment & Crypto: Fraudulent high-return schemes often promoted via Telegram. • Phishing: Deceptive links impersonating banks or delivery services to siphon funds. • Apparel & Retail: Fake shopping pages on Facebook where items are never delivered. • Romance Scams: Impersonation to extract funds, often via "foreign gift" claims. • Job Frauds: Fake work-from-home offers demanding "registration fees." • Targeted Demographics: Specific schemes exploiting children (gaming scams) and the elderly (assistance requests). • Security Action Plan • Verification: Public urged to verify official pages and use only trusted platforms. • Reporting: Suspected fraud should be reported immediately to the Cyber Crime Unit of the CID. • Prevention: Citizens are cautioned against sharing sensitive banking information with unverified entities.

Read more →

📈 Hayleys PLC Flags Lending Limits as Major Growth Barrier

Sri Lanka’s largest diversified conglomerate, Hayleys PLC, has identified the reduction of the Single Borrower Limit (SBL) as a critical hurdle for large-scale corporate expansion. Speaking at the HNB Investment Bank Investor Forum, Executive Director Sarath Ganegoda highlighted that access to funding remains the "number one challenge" despite stabilising macroeconomic indicators. • Regulatory Constraints: The Central Bank of Sri Lanka (CBSL) has tightened lending limits to a single borrower/group to 25% of Tier I capital (previously 30%). This cap restricts large firms from securing the substantial capital needed for high-impact projects. • Growth vs. GDP: While Hayleys has maintained an 8-9% growth rate in USD terms over the last decade, Sri Lanka’s GDP has averaged only ~2%. The Group warns that double-digit growth is unattainable without external expansion or improved credit access. • Export Sector Stagnation: Tea remains the top export—a structure unchanged for 30 years—struggling at US$ 1.4–1.6 Bn. Hayleys aims for 50% of its US$ 1.6 Bn turnover to come from exports to remain a net forex earner. • Expansion Barriers: Sovereign constraints and rigid regulations hinder overseas investments, with Ganegoda noting extreme difficulty in obtaining approvals for even US$ 10 Mn in external investments. _Note: Figures based on 2025/26 interim performance and provisional regulatory data._

Read more →

### 📈 SME Lending: The Risks of Market Intervention

Recent headlines suggesting banks are thriving at the expense of struggling SMEs have sparked calls for statutory interventions. However, economic analysis warns that artificial interference in credit markets could undermine Sri Lanka's recovery. • The SME Context Small and medium enterprises have faced a "perfect storm" of external shocks: the Easter Sunday attacks, Covid-19 lockdowns, the economic crisis (currency collapse and interest rate volatility), and recent climate disruptions like Cyclone Ditwah. While these events were beyond their control, their resulting inability to service debt has fueled the narrative for a "fairness probe" into credit enforcement. • Systemic Risks of Intervention Market experts argue that intervening in lending frameworks—such as imposing interest rate ceilings or altering parate execution (asset recovery) laws—poses significant risks: Financial Instability: Banks act as custodians; if credit mechanisms fail, the savings of the entire nation are at risk. Credit Contraction: Intervention can shrink the pool of loanable funds, leading to financial exclusion where even credible first-time borrowers are denied credit. Informal Markets: Distorting formal credit pricing often pushes businesses toward high-risk illegal lending. • Current Economic Outlook National Context: The CBSL Governor, Dr. Nandalal Weerasinghe, emphasized that maintaining the banking system's integrity is vital for national stability. Sector Support: Instead of price controls, the focus remains on targeted assistance. For 2026, the government has introduced the RE-MSME Plus scheme, offering 3% concessionary loans to disaster-hit businesses. Diversification: Strengthening credit markets is seen as the only sustainable path to investment-led growth and employment. _Note: Summary based on news reports and provisional economic commentary as of January 2026._ ---

Read more →

## 📈 Port City Banking Amendments Risk 'Shadow Banking' System

Opposition MP Faiszer Musthapha has warned Parliament that proposed amendments to the Colombo Port City Economic Commission Act could destabilize Sri Lanka’s domestic economy and weaken financial regulation. • Regulatory Shift: The Bill allows the Port City Commission to issue offshore banking licenses independently of the Banking Act. Musthapha argued this creates a "shadow banking system" by shifting oversight away from the Central Bank's established expertise. • Financial Risks: Provisions allowing offshore banks to borrow foreign currency from domestic banks could strain national foreign exchange reserves. Furthermore, the lower capital requirement for offshore banks ($15 Mn) vs. domestic banks ($60 Mn) creates an uneven playing field. • Labor & Brain Drain: The removal of income tax exemptions for Sri Lankan residents employed in the Port City—amid already high personal tax rates—is expected to worsen the migration of skilled professionals. • Key Concerns: Systemic Risk: Parallel licensing frameworks may bypass stringent domestic safeguards. Regulatory Standards: Strict adherence to vague "international standards" (like Basel norms) could strip the Central Bank of the discretion needed to protect national interests. Investment Bottlenecks: Lack of statutory timelines for approvals hinders ICT/BPM and other high-value investments. The MP urged the Government to maintain the Central Bank as the primary regulator to prevent a "dangerous" decoupling of Port City operations from the national banking system.

Read more →

📈 Solar Industry Raises Alarms Over Draft National Electricity Policy

The Solar Industries Association (SIA) warns that several provisions in the new Draft National Electricity Policy could destabilize Sri Lanka's renewable energy growth and threaten its 70% green energy target by 2030. • Sector Impact & Scale • The renewable energy sector currently supports 400+ companies and provides employment to over 40,000 Sri Lankans. • Total installed capacity stands at 3,333 MW (as of Nov 2025), with 92% (3,042 MW) developed via the Feed-in Tariff (FIT) mechanism. • Critical Policy Concerns • Uncompensated Curtailment: Provisions allow the grid to cut solar/wind supply without financial compensation, undermining project bankability. • Abolishing FIT: Replacing fixed tariffs with competitive bidding for projects under 10 MW may collapse the SME-led solar and mini-hydro sectors. • Forex Risks: Requirement for LKR-denominated Power Purchase Agreements (PPAs) ignores that most equipment is imported in USD, discouraging FDI. • Key Recommendations • Implement a 1% annual curtailment cap with compensation for excess. • Maintain USD indexation for tariffs to protect debt servicing against exchange rate volatility. • Establish technical committees to determine fair PPA extension rates rather than a mandatory 65% tariff cut. • Economic Outlook Failure to address these issues could increase reliance on high-cost fossil fuels, leading to higher consumer tariffs and increased foreign currency outflows.

Read more →

## 🛡️ Insurance Sector Braced for Global Compliance Standards

The Insurance Regulatory Commission of Sri Lanka (IRCSL), in collaboration with the Financial Intelligence Unit (FIU), conducted a high-level awareness session on AML/CFT/PWMD (Anti-Money Laundering/Countering the Financing of Terrorism/Proliferation of Weapons of Mass Destruction) compliance. The session, held via MS Teams on 17 November 2025, prepared the industry for the upcoming Mutual Evaluation (ME) by global bodies in 2026. • Participation & Reach Total Attendees: 589 professionals, including Board Directors, Senior Management, and Compliance staff. Sectors Represented: Life and General insurance companies, alongside insurance brokering firms. Stakeholders: Supported by the Insurance Association of Sri Lanka (IASL) and Sri Lanka Insurance Brokers Association (SLIBA). • Key Compliance Obligations National Risk Assessment: Insights on the latest legal frameworks and outcomes of the mock evaluation. Risk Mitigation: Emphasis on Customer Due Diligence (CDD), identifying Suspicious Transactions (STRs), and screening against UN Sanction Lists. Consequences of Non-Compliance: Discussion on the economic impact of being "grey/blacklisted," which could affect Sri Lanka’s foreign investment and global financial standing. • Strategic Focus The initiative aims to strengthen the financial services sector's integrity, ensuring the insurance industry contributes to national economic stability through robust oversight and ethical practices. 📈 ---

Read more →

⚠️ Draft Terrorism Bill Risks GSP+ Access 📈

The proposed Prevention of Terrorism against the State Bill (PTSB) has sparked concerns over its compliance with international norms, potentially endangering Sri Lanka's critical trade preferences with the European Union. • Trade & Economy Impact The EU’s GSP+ concessions remain vital for Sri Lankan exports, particularly apparel & textiles and rubber, especially following recent global tariff shifts. Maintaining GSP+ is contingent on meeting international human rights and rule of law standards, which the current draft is accused of failing. • Key Legal Concerns • Normalization of Exception: The bill reportedly integrates emergency-style powers—such as proscribing organizations, curfews, and movement restrictions—into ordinary law without sufficient parliamentary oversight. • Broad Definitions: Critics argue the draft uses overbroad definitions of terrorism, which could lead to the targeting of dissenters rather than focusing on procedural exceptions for existing criminal acts. • Detention & Evidence: The PTSB is noted to mirror the existing PTA by allowing lengthy detention periods and high-pressure settings that may encourage forced confessions. • Status & Recommendations Based on provisional draft analysis, experts suggest a "procedural exception" model. This would limit the law to specific investigative powers for crimes already defined in other legislation (e.g., aviation or weapons laws), ensuring better alignment with the ICCPR and safeguarding national market access.

Read more →

Govt. considers Pension Option for EPF Members 📈

The Sri Lankan government is currently discussing amendments to the Employees’ Provident Fund (EPF) Act to offer contributors the choice of a regular pension instead of a traditional lump-sum payment upon retirement. • Proposed Reforms The National Labour Advisory Council is evaluating an optional pension scheme to strengthen long-term income security for private sector and semi-government workers, particularly as the national population ages. The existing lump-sum withdrawal framework will remain an option for those who prefer it. • Fund Performance (End-2024) • Total Assets: Net worth rose 12.6% YoY to Rs. 4,375.7 Bn. • Contributions: Total inflows increased 11.3% to Rs. 234.4 Bn. • Net Position: Achieved a positive net contribution of Rs. 46.3 Bn (reversing a Rs. 5.3 Bn outflow in 2023). • Investment Income: Rose 6.8% to Rs. 513.8 Bn, supported by an 11% interest rate on member balances. • Sector Context The EPF remains the dominant social security mechanism, accounting for 81.0% of Sri Lanka’s superannuation sector assets. While current laws allow for a 30% early withdrawal for housing or medical needs, officials warned that frequent interim payments could weaken overall retirement protection. • Strategic Importance As the largest investor in government securities, the EPF is central to national fiscal stability. The proposed flexibility aims to mitigate risks for retirees while preserving the fund's role as a vital safety net for the labour market.

Read more →

📈 Digital Trust: The Foundation of Sri Lanka’s $15 Bn Digital Economy

Supreme Court Judge Arjuna Obeyesekere and the Data Protection Authority (DPA) emphasized that Sri Lanka’s digital growth must be anchored by a robust trust architecture to ensure long-term economic value. • Core Economic Vision: The government aims to unlock US$ 15 Bn in value through the digital economy over the next decade. Success depends on shifting from technological adoption to "digital trust." • Regulatory Status: The Personal Data Protection Act (PDPA) No. 9 of 2022 is moving from a "future-oriented framework" to an urgent economic necessity. The DPA is currently being operationalized, with a phased implementation planned to allow the private and public sectors to adapt. • Sector Shifts: • Financial Services: Rapid transition from cash to a "cash-light" economy via QR codes, mobile wallets, and digital KYC (Know Your Customer) processes. • ICT/BPM & AI: Concerns raised over AI-driven decision-making. Future trust depends on transparency in how algorithms "infer, predict, and decide" rather than just how data is stored. • E-commerce: Platform-based commerce is now a routine layer of everyday life, requiring "privacy by design" to sustain consumer confidence. • Critical Warning: Connectivity alone does not drive progress; "trust moves people." Without accountability in automated systems, digital platforms risk scaling harm as efficiently as they scale revenue. • Next Steps: The DPA will focus on capacity building, awareness programs, and establishing complaint-handling mechanisms before announcing the Act's effective enforcement date.

Read more →

🐘 Sri Lanka's Human-Elephant Conflict: A Growing Crisis 📉

The recent 'Ditwah' catastrophe has intensified the long-standing Human-Elephant Conflict (HEC) debate in Sri Lanka, exposing critical land management flaws and urging immediate rationalization of elephant and human populations. • Current Situation (2024 Estimates): • Sri Lanka's land area: 65,210 sq km. • Human population: 23.3 million. • Elephant population: 7,450. • 70% of wild elephants live outside dedicated areas, sharing 44% of the landscape with humans due to habitat and food scarcity. • 30% of land is landslide-prone, with 34% of the human population residing there. • Tragic Casualties: • 2023: 488 elephant deaths (highest on record) and 187 human fatalities. • 2011 - mid-2025: A staggering 4,600 elephants and 1,528 humans have died in HEC clashes. Experts warn 2025 is trending towards higher casualty figures. • Economic Burden: Billions in taxpayer money and foreign exchange are reportedly wasted on ineffective elephant control measures. Farmers face significant crop destruction, impacting livelihoods and national food economy, further aggravated by 'Ditwah'. • Proposed Long-Term Solution: • Determine 'Convenient Total Carrying Capacity' (CTCC): Establish a sustainable elephant population limit for 10-year periods, considering ecological and human needs. • Export Surplus Elephants: If the population exceeds CTCC, export surplus elephants to zoos in needy countries through diplomatic channels, ensuring breed maintenance. • Birth Control: Implement short and medium-term sterilization/birth control measures. • Diplomatic Efforts: Ease international restrictions on wild elephant exports/imports. • Anticipated Benefits: Reduced crop damage, improved economic growth, more habitat for elephants, additional land for humans and crops, regulated elephant nutrition, forest protection, and a new route to earn foreign exchange, saving billions currently spent on control measures. • Call to Action: Proposes a Presidential Task Force, including experts from DWC, Land Management, environmental groups, and farmer representatives, to deliberate on these proposals and submit a report within three months.

Read more →

📈 Deloitte Sri Lanka CFO Conclave 2025: Navigating Financial Leadership in a New Era

Deloitte Sri Lanka recently hosted its 'CFO Conclave 2025 – Leading with Insights,' bringing together leading finance professionals to discuss the evolving role of CFOs amid increasing transparency, regulation, and technology. • The forum highlighted how finance functions can adapt to growing regulatory expectations while driving strategic transformation and resilience. • Key insights shared: Regulatory Updates: Discussion on International Financial Reporting Standards (IFRS) 18 (effective Jan 2027) for enhanced comparability in profit-and-loss, and IFRS 19 for simplified disclosure requirements. CA Sri Lanka Code of Ethics 2025 (aligned with IESBA 2024) and the Companies (Amendment) Act No. 12 of 2025 mandating beneficial-ownership disclosure, emphasizing stricter governance and board-level accountability. Taxation: Focus on Inland Revenue Department's transfer pricing regulations, the Advance Pricing Agreement (APA) framework for predictability, and updates to foreign exchange regulations, including outward investment frameworks and allowances for exporters. AI Governance: Addressing emerging risks like bias, data leakage, and model drift, urging CFOs to embed governance principles across the AI lifecycle for financial integrity. • The Conclave reinforced that modern CFOs are increasingly becoming catalysts for transformation, governance, innovation, and long-term value creation, moving beyond just financial accuracy.

Read more →

🇱🇰 Green Taxation: Paving the Way for Climate Resilience & Fiscal Strength 📈

Sri Lanka faces critical economic and environmental challenges, exacerbated by climate shocks like Cyclone Ditwah. Green taxation emerges as an essential fiscal tool to both reduce environmental harm and build resilience. • What it is: Green taxation integrates environmental responsibility into the tax system by pricing pollution and resource use. It aims to steer businesses and households towards greener choices, supporting fiscal recovery while curbing degradation—a threat to food security, tourism, and public health. This also positions Sri Lanka to attract green investment. • Current Gaps: Sri Lanka's progress is slow due to: • Low public awareness and misunderstanding. • Varying industry readiness, with some export-oriented manufacturing adapting while domestic industries lag. • Fragmented, outdated, and weakly enforced environmental taxes. • Weak monitoring systems for emissions and pollution. • Global Insights: Successful models from Sweden (carbon tax), Japan (vehicle incentives), Singapore (plastic/waste taxes), and Germany (eco-taxes for renewable energy) highlight the importance of gradual introduction, transparent communication, and reinvestment of revenue. • Potential Risks: Challenges include a regressive impact on low-income groups, competitiveness concerns for small businesses, enforcement gaps, public resistance, and potential misuse of revenue. Thoughtful design and public engagement are crucial. • Way Forward for Sri Lanka: Key steps include: • Introducing a National Green Tax Policy Framework. • Phased, sector-focused rollout (e.g., plastics, transport, construction, energy). • Ensuring revenue transparency by earmarking funds for climate action (e.g., renewable energy, climate-resilient agriculture). • Supporting industries with green transition financing. • Strengthening data systems and monitoring technology. • Launching nationwide awareness campaigns. • Continuously learning from global best practices. Inaction is an expensive choice. A well-designed green tax framework can be a national shield and a springboard for long-term resilience, turning climate risks into opportunities.

Read more →

🇱🇰 Sri Lanka's Investment Pitch & Climate Finance Call in Newsweek Interview 📈

President Anura Kumara Dissanayake outlined Sri Lanka's economic recovery strategy and climate adaptation needs in a Newsweek interview. • Core Challenge: Breaking the cycle of setbacks (debt distress, Cyclone Ditwah) to achieve sustainable and equitable development amidst overlapping crises. The goal is to prove Sri Lanka's resilience and viability. • Geopolitical Stance: Maintains autonomy to work with major partners (India, China, US) without viewing relationships as a "balancing act." • India: Closest neighbour, first responder. • China: Strong economic & political partner, with existing commercial projects (Hambantota, Port City) managed to protect national interest & sovereignty. • United States: Largest export market, sought for market access, climate finance, and technology partnerships. • Investment Agenda: • Aims for a transparent, rules-based investment regime to ensure certainty, consistency, and confidence. • Introducing a single-window approval system and drafting a new Investment Protection Act. • Focus on attracting US investment in digital infrastructure, manufacturing, and renewable energy. • Climate Finance & Resilience: • Urgent need for climate finance following multi-billion dollar losses from Cyclone Ditwah. • Calls for grants for early warning systems, resilient infrastructure, and coastal protection. • Emphasizes the need for debt sustainability frameworks to evolve for climate-vulnerable countries. • Plans to overhaul disaster management systems for better preparedness and response. • Economic Stability: Balancing increased government revenue and tax base broadening with protecting social spending, while adhering to IMF parameters.

Read more →

🎉 Binance Secures Landmark Global License Under ADGM Framework! 🇦🇪

Binance, the world’s largest crypto exchange, has achieved a global first by securing comprehensive regulatory approval from the Financial Services Regulatory Authority (FSRA) of Abu Dhabi Global Market (ADGM). This landmark approval covers Binance's global platform, Binance.com. • Global Standard: This makes Binance the first crypto exchange to operate under ADGM's "gold-standard" regulatory framework, setting a new benchmark for digital-asset regulation worldwide. • Three Regulated Entities: The approval encompasses three distinct entities operating within ADGM: • Nest Exchange Limited: Approved as a Recognised Investment Exchange (RIE) for spot and derivatives trading. • Nest Clearing and Custody Limited: Approved as a Recognised Clearing House (RCH) for clearing, settlement, and secure custody. • Nest Trading Limited: Approved as a Broker-Dealer for "off-exchange" offerings like OTC trading. • Strategic Impact: • Strengthens Binance's commitment to compliance, transparency, and user protection, providing regulatory clarity for its global operations from ADGM. • Reinforces the UAE's position as a leading international hub for financial innovation and digital assets. • Scale: Binance boasts over 300 million registered users globally and more than US$ 125 trillion in cumulative trading volume. • Operational Start: ADGM-regulated activities for Binance.com are set to commence on January 5, 2026.

Read more →

SL Kicks Off National Campaign to Combat Digital Violence Against Women & Girls 💻

• The '16 Days of Activism Against GBV' national program was launched by UNFPA, the Ministry of Women & Child Affairs, and supported by the Government of Canada, focusing on the global theme: "UNiTE to End Digital Violence." • Key Findings (2025 Study): The most common online harms reported are creation of fake profiles (36.9%) and sharing obscene texts/videos (36.9%). Unauthorised exposure of personal info (doxxing) and gender trolling were also significant (24.3% each). • Tech Gaps: UNFPA highlighted that current AI tools for digital safety are unable to effectively detect hate content in Sinhala or Tamil, noting a crucial safety gap in Natural Language Processing (NLP). • Govt. Action & Legal Reform: - PM urged victims not to remain silent and guaranteed comprehensive support frameworks are available. - The Minister of Women and Child Affairs detailed plans for urgent review and amendment of the Penal Code & Cyber Laws to adequately criminalise and prosecute all forms of Technology Facilitated GBV (TFGBV). - Existing Penal Code Sec 345 (sexual harassment) allows for up to five years imprisonment, a fine, or both. • New Mechanisms: - Sri Lanka CERT is developing a new E-safety web portal, linked directly to resolving organisations, to allow citizens to report violations. - The UN is supporting the Government to build a central, safe reporting mechanism for both online and offline violence. • Support Hotlines: Women and Children’s Desk (109), National Hotline (1938), SLCERT (101), Mithuru Piyasa (070 261 1111), Women In Need (077 567 655).

Read more →

🇱🇰 MSME Recovery Blueprint: Essential for Post-Cyclone Economic Resilience

• Micro, Small & Medium Enterprises (MSMEs) are the backbone of Sri Lanka's economy, accounting for over 90% of all enterprises, contributing ~52% to GDP, and providing ~45% of employment. • Cyclone Ditwah and subsequent flooding threaten thousands of these businesses, which were already severely weakened by the COVID-19 pandemic, the 2022-23 economic crisis, and high interest rates. • A comprehensive, three-phase policy blueprint is urgently required to prevent a deep collapse and secure economic recovery: Phase 1: Immediate Relief • Focus on rapid, targeted unconditional grant support for businesses in disaster-hit divisions. • Implement temporary tax deferrals, penalty waivers, and fast-track VAT refunds. • Central Bank/Banks to provide short-term loan moratoriums and necessary regulatory flexibility. Phase 2: Recovery & Reconstruction • Introduce concessional "build-back-better" credit lines with below-market rates for replacing assets and premises. • Utilize Government public procurement with temporary preferences for affected local MSMEs. Phase 3: Building Long-Term Resilience 📈 • Integrate MSME resilience as an explicit objective in national disaster-risk planning. • Develop affordable, risk-sharing mechanisms like index-based insurance and group schemes. • Promote green and climate-resilient MSME investment through tax incentives and specialized loan products. • The proposal emphasizes that acting decisively now is critical to convert tragedy into a turning point towards a more resilient and sustainable economy.

Read more →

FCCISL Unveils 5-Point Strategy for Economic Recovery & B-READY 2026 📈

• The Federation of Chambers of Commerce and Industry of Sri Lanka (FCCISL) presented five strategic Budget proposals for 2026, aimed at accelerating economic recovery and preparing Sri Lanka for the World Bank's Business Ready (B-READY) Index 2026. • The plan, based on the PwC–FCCISL Business Resurgence Study, focuses on modernising institutions and strengthening the private sector to transform the business environment. • Key Proposals: • Public Service Transformation Fund: Decisive national shift towards streamlined, automated, and performance-driven public services through process re-engineering and digital integration to reduce bureaucratic barriers. • Strengthened SME and Business Resurgence Mechanism: Integrated, district-level support for SMEs to access fast-tracked approvals, digital services, and dispute resolution, restoring 'real economy' momentum. • GovData-SL: Creation of a unified national digital data platform for transparent, evidence-based policymaking, tracking regulatory performance, and verifiable B-READY reporting. • National Business Reform and Facilitation Council (NBRFC): Proposed under the Finance Ministry to coordinate reforms, harmonise regulations, and accelerate cross-ministerial decisions. • District-Level Entrepreneurship Program: National model to strengthen regional competitiveness, support local SMEs, and facilitate investment through integrated, digitalised district administration. • FCCISL is calling for broad national and international partnership to implement the reforms, enhance predictability, and reposition Sri Lanka as an investment-ready economy.

Read more →

📈 THASL Urges Stronger Global Branding & Policy Reforms for Tourism Sector

The Hotels Association of Sri Lanka (THASL) outgoing President M. Shanthikumar called for immediate policy changes to safeguard the sector’s future, highlighting the formal hotel industry's crucial economic contribution: • Sector Impact: • The formal hotel sector is the largest private-sector contributor to tourism development, revenue, and employment. • Hotels employ over 70% of the nation’s tourism workforce. • Total investments by member hotels exceed US$ 15 Billion over the past 60 years. • The sector generates the highest tax and levy income to the Government from the private sector. • Outlook & Key Demands: • Tourism is confidently forecasted to surpass its all-time record arrivals by the end of 2025. • Global Promotion: An urgent call was made for a strong global destination-marketing campaign to compete and ensure high foreign exchange earnings, warning against mere volume growth. • Diversification: Faster development of the MICE segment is needed to absorb Colombo's room inventory and target a 25% contribution to overall arrivals. • Policy & Regulation: THASL urged for robust regulatory frameworks covering licensing, taxation, foreign exchange compliance, and the registration of all accommodation units. • Long-term Sustainability: Shanthikumar pressed for formally designating tourism as a 'service export' and encouraging foreign investment through investor-friendly policies.

Read more →

SLAASMB Flags Persistent Gaps in Financial Reporting Quality 📉

The Sri Lanka Accounting and Auditing Standards Monitoring Board (SLAASMB) 2024 Regulatory Activity Report highlights ongoing weaknesses in financial reporting across the economy. • Nearly half of the reports reviewed require improvement: Of 388 financial statements from 381 economically significant enterprises (SBEs), 49% were not fully compliant with Sri Lanka Accounting Standards (LKAS). • Compliance issues spanned several core areas: • Incomplete risk disclosures, including inadequate maturity analyses of financial liabilities. • Weak impairment assessments (SLFRS 9/LKAS 36) and insufficient details on valuation techniques and fair value hierarchy. • Missing or insufficient disclosures on tax reconciliations, related-party transactions, and depreciation policies. • The review coverage increased sharply to 388 statements in 2024 (from 261 in 2023), with approximately 62% from regulated entities. • Audit oversight noted: The SLAASMB inspected 22 audits (up from 16), finding that 3 required improvements due to deficiencies in areas like audit planning, risk assessment, and evidence gathering for revenue/inventory. • Submission trend: Filing rates for annual reports are recovering, with 1,517 SBEs submitting statements in 2024 (vs. 1,194 in 2020). The regulator stressed that these recurring disclosure and measurement omissions directly affect the reliability of financial statements.

Read more →

📈 Labour Unions Table Policy-Focused 2026 Budget Reforms

A consortium of 13 independent labour unions affiliated with the NLAC has jointly submitted policy-driven proposals for the 2026 Budget, marking a significant break from traditional demands for salary increments. • The focus is on labour policy reform, institutional accountability, and workers' rights, not financial benefits or handouts. • Governance & SOEs: • Demand forensic audits into major State-Owned Enterprises (SOEs) (e.g., State banks, CEB, CPC, SLT) and favour restructuring over privatisation to maintain essential public services and public ownership. • Insist on retaining the management of the EPF with the Central Bank of Sri Lanka (CBSL) to ensure worker trust and fund security. • Labour Protection & Social Security: • Call for the long-delayed Workers' Charter to be implemented and for labour law reforms to uniformly strengthen worker protections across all regions (e.g., no separate laws for Colombo Port City). • Propose a new social security scheme for gig workers (app-based/task-based), funded by a nominal Rs. 1 levy per transaction. • Recommend a contributory unemployment benefit plan for the private sector and ratification of key ILO Conventions on harassment. • Estate & Tax Reforms: • Highlight the need to improve estate worker welfare by settling unpaid provident fund dues, raising wages, upgrading housing, and granting 10 perches of land per worker. • Advocate for replacing indirect taxes on essential goods with progressive taxation on high incomes.

Read more →

SL Tax Loopholes Threaten Local Industries & State Revenue ⚖️

Multinational Companies (MNCs) are reportedly exploiting ambiguities and loopholes in Sri Lanka’s tax laws, creating an uneven playing field that threatens compliant domestic industries and results in substantial revenue loss for the State. • Core Issue: MNCs utilize global expertise to minimize/avoid tax payments, forcing local enterprises (which face high costs and regulatory burdens) to compete unfairly, pushing many toward closure or relocation. • Case in Point: The digital service sector (Rides & Eats) is cited. The locally incorporated entity pays full taxes (CIT), while its foreign counterpart, operating through a dependent agent, allegedly evades similar tax obligations. • Legal Stance: Sri Lanka’s IR Act and Double Tax Avoidance Agreements (DTAAs) are clear: non-resident entities operating through a Permanent Establishment (PE) or a dependent agent are liable for income tax on profits. • Evasion Attempt: Non-resident companies are reportedly attempting to register under the new VAT Amendment Act (for entities without a PE), which could be a bid to incorrectly claim exemption from income tax, despite evidence of dependent agency. • Wider Scope: The problem extends beyond "Rides" to numerous non-resident digital and service providers in sectors like tourism, hotel booking, and e-commerce. • Call to Action: Authorities must enhance capacity and consistently enforce the law to recover billions in lost revenue, ensure a fair tax regime, and protect local businesses.

Read more →

📈 End to Political Interference in Foreign Jobs; E-Visa Audit Reveals US$ 1.4 Mn Tax Loss

Foreign Affairs, Foreign Employment and Tourism Minister Vijitha Herath has announced significant policy shifts and provided details on the controversial e-Visa audit. • Foreign Employment Reforms: • The government has ended the long-standing culture of political interference, where ministers and their secretaries allegedly took money to send people, particularly to Israel. • Overseas job selection is now transparent, focusing on qualified candidates and strict adherence to the MoU with Israel (PIBA handles selection). • Legal action is being taken against fraudsters, including licensed agencies for Romania that charged up to Rs. 1.9 million without providing jobs. • Migrant Worker Welfare: • The Government is committed to granting Voting Rights to Sri Lankans living overseas, with a special committee already appointed to prepare the legal framework. • A new contributory pension scheme for migrant workers is being initiated to provide greater financial security, replacing the current ineffective system. • E-Visa Audit Findings (April-Aug 2024): • The special audit report is crucial evidence in the ongoing court case, citing "major procedural lapses" and a lack of transparency in the contract award. • GBS, IVS, and VFS failed to remit collected taxes, resulting in a loss of US$ 1,418,360 to the Government (comprising $172,970 SSCL and $1,245,390 VAT). • The firms handled 373,991 applications, generating approximately US$ 6.9 Mn in service-fee revenue, plus an additional US$ 1.8 Mn from fee-waiver countries. • The audit questioned the steep service fee of $18.50 per application under the new system, compared to the previous ETA charge of $1.

Read more →

GI Status: Powering Value for Sri Lankan Exports 📈

• Geographical Indications (GIs) are emerging as a powerful tool for Sri Lanka to enhance the value of its agricultural and artisanal heritage, ensuring sustainable rural development and market competitiveness. • Current Progress: This strategic shift is marked by the EU registration of Ceylon Cinnamon and the ongoing GI application for Ceylon Tea. The Ceylon Tea GI project, supported by AFD, recently concluded with an expert conference on the topic. • Key Benefits (SLTB & Experts): • Market Premium: GIs protect origin identity, combat imitation, and position products like Ceylon Tea at a premium in international markets. • Quality Assurance: They help define and enforce quality standards, ensuring full traceability and protection against fraud. • Collective Action: The process fosters inclusive governance and collective action; the Ceylon Tea specification development involved over 500 operators. • Territorial Development: Well-managed GIs can attract investment, boost tourism (e.g., tea tours, spice gardens), and sustain rural livelihoods. • Strategic Path Forward (IPS): Experts recommend streamlining the GI system by: • Establishing a dedicated GI division within the NIPO. • Creating a nationally recognized GI logo for consumer trust. • Forming a GI Council including NIPO, EDB, Tea Board, and producer groups for coordinated policy. • Promoting initiatives like a 'One District, One GI Product' program.

Read more →