
"The sector faces an effective rate of taxation that stands at approximately 60 percent – the highest amongst similar economies in the Asian region - and is an undisputed dissuasion to capital formation."
In Sri Lanka, profits from domestic banking operations are taxed at 35 percent and foreign currency units 20 percent but another effective income tax exists in the form of 20 percent 'financial value added tax'.
The tax is charged on value added, which mostly consists of again profits and wages.
Sri Lanka has a high spending state, which ran deficit of abour 10.23 percent of gross domestic product in 2009, according to provisional data.
HNB is Sri Lanka's second largest private bank in Sri Lanka with gross group assets of 287 billion rupees.
Sri Lanka's banks also need cash to boost their depleted buffers are non performing loans rose following an economic downturn triggered by domestic government deficit spending and an external slowdown.
Theagarajah said HNB had contained bad loans at 6 percent by the end of the year down from 8.1 percent in the third quarter and an industry average of 8.0 percent.
Loans which have been contracting had started to grow from the third quarter, he said.
From the third quarter loans have started to grow, Theagarajah said.
In order to have a tax cut the banks should reciprocate with a good rate cut to benefit the businesses. Finally there are only handful of banks but thousands of business establishments.
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