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Invest in Sri Lanka

Board of Investment (BOI)

Established in 1978, under the name Greater Colombo Economic Commission, the Board of Investment of Sri Lanka is one of the foremost investment promotion agencies in South Asia. As the apex agency for foreign direct investment in Sri Lanka, there are over 1700 enterprises under the purview of BOI in the span of its 40 years in operation.

In carrying out its primary function of investment promotion, the BOI aims at sector based investor targeting, while specializing in aftercare, navigating and regulating investor operations to reach its true and highest potential throughout the lifespan of the enterprise.  More

Investments Opportunities in Sri Lanka

The Government is committed in facilitating, protecting, and promoting a liberal investment climate in Sri Lanka by continuing to re-align the systems and procedures to suit the modern business needs. Adaptive and educated workforce, quality of living, access to fast developing infrastructure, and facilitation, are some of the advantages that the potential investor will have. More

Areas of investment :
IT and IT Enabled sector
Logistics : Sri Lanka enjoys a unique advantage through its location on a key East-West trade route while being on the doorstep of India, which is the largest economy in this part of the world :

Manufacturing
Tourism and Leisure
Food Processing
Electrical and Electronics
Auto components

Port City Colombo:
South Asia’s world Class future. -port city, Colombo has been designed with five unique precincts-each offering a unique experience. Central Park Living, Financial District, International Island, The Marina, and Island Living. 

Hambantota International Port Group

Sri Lanka Investment Guide

First time investors may contact the Board of Investment of Sri Lanka (BOI) to seek further information on Sri Lanka Business and Investment Climate. The BOI is always committed and prepared to provide advice on matters relating to doing business in Sri Lanka. The Government is committed in facilitating, protecting and promoting a liberal investment climate in Sri Lanka by continuing to re-align their systems and procedures to suit the modern business needs. The prospective investors are encouraged to take advantage of these untapped investment opportunities in the island. Refer the Sri Lanka Investment Guide

FAQ –Invest in Sri Lanka

Sri Lanka is renowned for its strategic location, the strong macroeconomic environment and supportive government policies, political stability, close links with foreign markets, excellent education and healthcare system, educated and adaptive workforce, quality of life, fiscal and non-fiscal incentives, outstanding infrastructure and mineral resource endowments are few important factors that make Sri Lanka a unique investment destination.
Board of Investment Law No 4 of 1978, Legislations that simplified taxation laws (Inland Revenue Act No 24 of 2017), and Facilitation as a trading hub, free ports and bonded areas are covered in Finance Act No 12 of 2012. Foreign Exchange related controls are covered in Act 12 of 2017 of Foreign Exchange.
Foreign Investors can lease lands to set up projects. A new land law was promulgated in 2014 permitting lease of land for foreign investments and outright transfers will only be permitted when the foreign shareholding is less than 50%. Maximum tenure of lease is 99 years. Foreign investors are not liable to pay any lease tax when leasing a land. However, condominium properties can be purchased outright with no restrictions on nationality.
The BOI recommends the visas for investors and skilled workers under identified categories to the issuing authorities-the Dept. of Immigration and Emigration. Investors and expatriate employees should arrive in Sri Lanka using entry visa or business visa and within one month from the date of arrival, entry visa to be converted to residence visa with the recommendation of the BOI.
Labour laws of the country are applicable to all enterprises, including BOI enterprises, and the Ministry and the Department of labour is responsible for labour administration functions; including labour law enforcement and industrial relations.
All income, proceeds on sale of the investments can be repatriated through an inward investment account opened by the Investor.
100% foreign ownership permissible, except in pawn brokering, retail trade (where a capital contributed by a person resident outside Sri Lanka) with a capital of less than 5 Mn USD, and coastal fishing.
High value added /high tech manufacturing, High value added apparel manufacturing, IT-enabled services, tourism, food processing, logistics, Education, Large Scale Infrastructure.
A) Is 100 % foreign ownership permitted for a foreign investor?

– Foreign investors are permitted 100% ownership in most areas except for a few restricted areas given below

Exclusions:-
A company proposing to carry on any of the following businesses:
i. Pawn broking
ii. Retail trade with a capital of less than Five Million US Dollars
iii. Coastal Fishing

Limitations:-
Foreign investments in the areas listed below will be approved only up to 40% of the stated capital of such company or if a special approval has been granted by the Board of Investment of Sri Lanka for a higher percentage of foreign investment in any company, only up to such higher percentage.

i. Production of goods where Sri Lanka’s exports are subject to internationally determined quota restrictions
ii. Growing and primary processing of tea, rubber, coconut, cocoa, rice, sugar and spices
iii. Mining and primary processing of non-renewable national resources
iv. Timber based industries using local timber
v. Deep Sea Fishing (as defined by the Ministry assigned the subject of Fisheries)
vi. Mass Communication
vii. Education
viii. Freight Forwarding
ix. Travel Agencies
x. Shipping Agencies 

B) Please explain how a foreign investor can invest in Sri Lanka?

– Under the purview of the BOI, an investor can make an investment either under Section 17 of BOI law or Section 16 BOI law of the Sri Lanka

– For Section 16 of BOI law of the country, the minimum investment should be US$ 250,000

– Under Section 17 of BOI law, investor will qualify for concessions and incentives provided that they meet investment criteria. 

Investment Thresholds for BOI Approval under Section 17 of BOI Law

CategoryQualifying Criteria
Minimum Investment (USD)
1. Manufacturing
1.1 Manufacture of non-traditional goods √1 for export including deemed exports500,000
1.2 Manufacturing of non-traditional goods using advanced technology (Local Market)5,000,000
1.3 Large scale manufacturing of non- traditional goods as approved by the Board (Local Market) 5,000,000
2. Services
2.1 Information Technology (IT) and/or IT enabled services √3150,000
2.2 Information Technology (IT) and/or IT enabled services (Local Market)150,000
2.3 BPO Industry150,000
2.4 Tourism & Leisure 500,000
2.5 Utilities
(Power generation, water supply, waste management etc.)
500,000
2.6 Export-oriented services √2500,000
2.7 Warehouse, logistic and Supply Chain Management and Cold Storage 500,000
2.8 Training Institutes 100,000
2.9 Research & Development √4 100,000
2.10 Large scale service projects as approved by the Board local market5,000,000
2.11 Regional Operating Head
Quarters
250,000
2.12 Export Trading House
Exporting entirety of locally procured manufactured products or re-exporting the entirety of imported products.
Location should be within the EPZ or an approved customs bonded warehouse located outside EPZ
5,000,000
(Annual turnover)
3 Agriculture √5 and Argo Processing
3.1 Agriculture and Argo Processing
(Raw materials for the product to be sourced locally) (Export Market)
150,000
3.2 Agriculture and Argo Processing
(Raw materials for the product to be sourced locally) (Local Market)
150,000
4 Infrastructure
4.1 Small Scale Infrastructure Projects:
(a) Construction and operation of Hospitals500,000
(b) Any other Infrastructure construction activity as approved by the Board5,000,000
- For Housing Projects3,000,000
4.2 Large Scale Infrastructure Projects as approved by the Board
• Power generation, transmission & distribution
• Development of Highways, Sea Ports, Air Ports, Public transport, Railways, Water services
• Establishment of Industrial Estates including Develop and management of Industrial Estates/ Special Economic Zones
• Any other Infrastructure projects approved by the Board
12,500,000
  • √1 Non-traditional Goods include all goods other than Black tea in bulk, Crepe rubber, Sheet rubber, Scrap rubber, Coconut oil, desiccated coconut (other than Desiccated coconut manufactured using continuous scale automated process technology and marketed with a quality guarantee), Copra, Fresh coconuts, coconut fiber or such other commodity as may be determined by the Board
  • √2 Export oriented Services includes: Garment washing and finishing plants; Embroidery services, Ship repairing and ship breaking; Textile dyeing and finishing plant; Textile printing; Testing of fabric; Computer aided design for garment and other industries; Bunkering services; Production of films; Air cargo services; International passenger services; Repairing of containers; and Vacuum packing of garments
  • √3 IT enabled services includes call centers or contact centers, transcription (data entry) centers, hosting centers, e-governance related projects and any other related activity determined by the Board .
  • √4 Research & Development means Any systematic or intensive study carried out in the field of science or technology with the object of using the result of the study for the production or improvements of materials, devices, products, produce or process but not include: Quality control of products or routine testing materials, devices, products or produce; Research in the social sciences or humanities; Routine data collection; Efficiency surveys or management studies; Market research or sales promotion
  • √5 Agriculture includes cultivation of plants, animal husbandry and rearing and/or processing of fish but excluding processing of black tea
C) Can foreigners purchase a private land on outright purchase or lease basis?

The transfer of title of any land situated in Sri Lanka was prohibited if such transfer is;
(a) To a foreigner; or
(b) To a company incorporated in Sri Lanka under the Companies Act, where any foreign shareholding in such company, either direct or indirect, is 50% or above; or
(c) To a foreign company.

The foreign investors are eligible to lease lands in Sri Lanka to establish their projects. The land lease period is subject to a maximum tenure of 99 years. Foreign investors are not liable to pay any lease tax when leasing a land.

Outright transfers will only be permitted when the foreign shareholding is less than 50%. However, foreign entities, if listed on the Colombo Stock Exchange (CSE) is entitled to purchase freehold land in Sri Lanka.

Further, condominium properties can be purchased outright with no restrictions on nationality. 

D) Can you explain visa procedure for investors who are investing in Sri Lanka?

The BOI recommends different type of visas for Investors, dependents, and expatriate workers of BOI approved projects under sec. 17 & sec. 16 of the BOI Law.

Type of visa recommendation
– Entry Visa / Multiple Entry Business Visa
– Residence Visa / Special Residence Visa
– Extension of Residence Visa
– Temporary Visa (maximum 03 months only)

Investors and expatriate employees should arrive in Sri Lanka using Entry Visa or business visa and within one month from the date of arrival Entry Visa to be converted to Residence Visa with the recommendation of the BOI.

If the applicant leaves from the country within the Entry Visa period (One month), no provisions are available to convert the same Entry Visa to Residence Visa, unless a fresh Entry Visa application is submitted.

Temporary Visa will be recommended for contracted technical workers (expatriates) for a period of 3 months for specific assignments after evaluation of such activities.

Visa category / Project type & Validity period

Entry Visa – 01 month from the date of arrival

Residence Visa – 01 year from the date of arrival

Extension of Residence Visa

– 02 years for (Sec.17 Projects)
– 01 year for (Sec.16 Projects)

Temporary Visa – Installation work – expatriates only

Special Residence Visa- 01 year (Investor on Electronic Travel Authorization – ETA Visa)
(e.g. Sri Lankan / Child Born in Sri Lanka)

E) How can an investor remit money to Sri Lanka?

– Capital Investments shall be made through an “Inward Investment Account (IIA)”

– Income from such investments and proceeds of disposal shall be credited to IIA 

F) What are the applicable fees and chargers for BOI registration
Application/Agreement Processing Charges Currency Amount
Section 17CurrencyAmount
Investment application processingUS$275
Agreement Processing Fees
- Strategic Development Project
- For Other Projects
US$3,850
Supplementary AgreementsUS$2,200
Section 16US$550
Investment application processing fees (Sec. 16)
Processing Fee for perusal of Article of Association of CompanyUS$330
Non BOI EnterprisesUS$170
Lease Agreement Processing Fee for non BOI companiesLKR11,000

All charges are liable to VAT 8%.
(All charges can be paid on the rupee equivalent as per the prevailing exchange rate) 

Annual FeesUS$
(Per Annum)
Section 17
a. Normal Projects2,750
b. Hotel, Hospital, Utilities, Tourism sector Project and any other Infrastructure Project
- During Project Implementation Period
i. Project less than US$ 3 Million3,850
ii. Project between not less than US$ 3 Million and not more than US$ 10 Million7,260
iii. Project more than US$ 10 Million9,680
iv. Strategic Development Project18,150
- Thereafter during Tax holidays & Concessionary Tax Period
v. Project less than US$ 3 Million2,530
vi. Project between not less than US$ 3 Million and not more than US$ 10 Million6,050
vii. Project more than US$ 10 Million8,470
viii. Strategic Development Project12,100
- After Tax holidays & Concessionary Tax Period /After Project
Implementation Period
1,100
c. Agriculture Projects940
d. Coir based Industries and Handicraft Projects1,210
Section 16
Annual License Fee400

For more information
Board of investment (BOI)
Level 24 & 26 West Tower,
World Trade Center, Echelon Square
Tel: +94 112434403-05
Fax :94112447994
infoboi@boi.lk
www.investsrilanka.com 

Board of Investment (BOI)

Established in 1978, under the name Greater Colombo Economic Commission, the Board of Investment of Sri Lanka is one of the foremost investment promotion agencies in South Asia. As the apex agency for foreign direct investment in Sri Lanka, there are over 1700 enterprises under the purview of BOI in the span of its 40 years in operation.

In carrying out its primary function of investment promotion, the BOI aims at sector based investor targeting, while specializing in aftercare, navigating and regulating investor operations to reach its true and highest potential throughout the lifespan of the enterprise.  More

Investments Opportunities in Sri Lanka

The Government is committed in facilitating, protecting, and promoting a liberal investment climate in Sri Lanka by continuing to re-align the systems and procedures to suit the modern business needs. Adaptive and educated workforce, quality of living, access to fast developing infrastructure, and facilitation, are some of the advantages that the potential investor will have. More

Areas of investment :
IT and IT Enabled sector
Logistics : Sri Lanka enjoys a unique advantage through its location on a key East-West trade route while being on the doorstep of India, which is the largest economy in this part of the world :

Manufacturing
Tourism and Leisure
Food Processing
Electrical and Electronics
Auto components

Port City Colombo:
South Asia’s world Class future. -port city, Colombo has been designed with five unique precincts-each offering a unique experience. Central Park Living, Financial District, International Island, The Marina, and Island Living. 

Hambantota International Port Group

Sri Lanka Investment Guide

First time investors may contact the Board of Investment of Sri Lanka (BOI) to seek further information on Sri Lanka Business and Investment Climate. The BOI is always committed and prepared to provide advice on matters relating to doing business in Sri Lanka. The Government is committed in facilitating, protecting and promoting a liberal investment climate in Sri Lanka by continuing to re-align their systems and procedures to suit the modern business needs. The prospective investors are encouraged to take advantage of these untapped investment opportunities in the island. Refer the Sri Lanka Investment Guide

FAQ –Invest in Sri Lanka

Sri Lanka is renowned for its strategic location, the strong macroeconomic environment and supportive government policies, political stability, close links with foreign markets, excellent education and healthcare system, educated and adaptive workforce, quality of life, fiscal and non-fiscal incentives, outstanding infrastructure and mineral resource endowments are few important factors that make Sri Lanka a unique investment destination.
Board of Investment Law No 4 of 1978, Legislations that simplified taxation laws (Inland Revenue Act No 24 of 2017), and Facilitation as a trading hub, free ports and bonded areas are covered in Finance Act No 12 of 2012. Foreign Exchange related controls are covered in Act 12 of 2017 of Foreign Exchange.
Foreign Investors can lease lands to set up projects. A new land law was promulgated in 2014 permitting lease of land for foreign investments and outright transfers will only be permitted when the foreign shareholding is less than 50%. Maximum tenure of lease is 99 years. Foreign investors are not liable to pay any lease tax when leasing a land. However, condominium properties can be purchased outright with no restrictions on nationality.
The BOI recommends the visas for investors and skilled workers under identified categories to the issuing authorities-the Dept. of Immigration and Emigration. Investors and expatriate employees should arrive in Sri Lanka using entry visa or business visa and within one month from the date of arrival, entry visa to be converted to residence visa with the recommendation of the BOI.
Labour laws of the country are applicable to all enterprises, including BOI enterprises, and the Ministry and the Department of labour is responsible for labour administration functions; including labour law enforcement and industrial relations.
All income, proceeds on sale of the investments can be repatriated through an inward investment account opened by the Investor.
100% foreign ownership permissible, except in pawn brokering, retail trade (where a capital contributed by a person resident outside Sri Lanka) with a capital of less than 5 Mn USD, and coastal fishing.
High value added /high tech manufacturing, High value added apparel manufacturing, IT-enabled services, tourism, food processing, logistics, Education, Large Scale Infrastructure.
A) Is 100 % foreign ownership permitted for a foreign investor?

– Foreign investors are permitted 100% ownership in most areas except for a few restricted areas given below

Exclusions:-
A company proposing to carry on any of the following businesses:
i. Pawn broking
ii. Retail trade with a capital of less than Five Million US Dollars
iii. Coastal Fishing

Limitations:-
Foreign investments in the areas listed below will be approved only up to 40% of the stated capital of such company or if a special approval has been granted by the Board of Investment of Sri Lanka for a higher percentage of foreign investment in any company, only up to such higher percentage.

i. Production of goods where Sri Lanka’s exports are subject to internationally determined quota restrictions
ii. Growing and primary processing of tea, rubber, coconut, cocoa, rice, sugar and spices
iii. Mining and primary processing of non-renewable national resources
iv. Timber based industries using local timber
v. Deep Sea Fishing (as defined by the Ministry assigned the subject of Fisheries)
vi. Mass Communication
vii. Education
viii. Freight Forwarding
ix. Travel Agencies
x. Shipping Agencies 

B) Please explain how a foreign investor can invest in Sri Lanka?

– Under the purview of the BOI, an investor can make an investment either under Section 17 of BOI law or Section 16 BOI law of the Sri Lanka

– For Section 16 of BOI law of the country, the minimum investment should be US$ 250,000

– Under Section 17 of BOI law, investor will qualify for concessions and incentives provided that they meet investment criteria. 

Investment Thresholds for BOI Approval under Section 17 of BOI Law

CategoryQualifying Criteria
Minimum Investment (USD)
1. Manufacturing
1.1 Manufacture of non-traditional goods √1 for export including deemed exports500,000
1.2 Manufacturing of non-traditional goods using advanced technology (Local Market)5,000,000
1.3 Large scale manufacturing of non- traditional goods as approved by the Board (Local Market) 5,000,000
2. Services
2.1 Information Technology (IT) and/or IT enabled services √3150,000
2.2 Information Technology (IT) and/or IT enabled services (Local Market)150,000
2.3 BPO Industry150,000
2.4 Tourism & Leisure 500,000
2.5 Utilities
(Power generation, water supply, waste management etc.)
500,000
2.6 Export-oriented services √2500,000
2.7 Warehouse, logistic and Supply Chain Management and Cold Storage 500,000
2.8 Training Institutes 100,000
2.9 Research & Development √4 100,000
2.10 Large scale service projects as approved by the Board local market5,000,000
2.11 Regional Operating Head
Quarters
250,000
2.12 Export Trading House
Exporting entirety of locally procured manufactured products or re-exporting the entirety of imported products.
Location should be within the EPZ or an approved customs bonded warehouse located outside EPZ
5,000,000
(Annual turnover)
3 Agriculture √5 and Argo Processing
3.1 Agriculture and Argo Processing
(Raw materials for the product to be sourced locally) (Export Market)
150,000
3.2 Agriculture and Argo Processing
(Raw materials for the product to be sourced locally) (Local Market)
150,000
4 Infrastructure
4.1 Small Scale Infrastructure Projects:
(a) Construction and operation of Hospitals500,000
(b) Any other Infrastructure construction activity as approved by the Board5,000,000
- For Housing Projects3,000,000
4.2 Large Scale Infrastructure Projects as approved by the Board
• Power generation, transmission & distribution
• Development of Highways, Sea Ports, Air Ports, Public transport, Railways, Water services
• Establishment of Industrial Estates including Develop and management of Industrial Estates/ Special Economic Zones
• Any other Infrastructure projects approved by the Board
12,500,000
  • √1 Non-traditional Goods include all goods other than Black tea in bulk, Crepe rubber, Sheet rubber, Scrap rubber, Coconut oil, desiccated coconut (other than Desiccated coconut manufactured using continuous scale automated process technology and marketed with a quality guarantee), Copra, Fresh coconuts, coconut fiber or such other commodity as may be determined by the Board
  • √2 Export oriented Services includes: Garment washing and finishing plants; Embroidery services, Ship repairing and ship breaking; Textile dyeing and finishing plant; Textile printing; Testing of fabric; Computer aided design for garment and other industries; Bunkering services; Production of films; Air cargo services; International passenger services; Repairing of containers; and Vacuum packing of garments
  • √3 IT enabled services includes call centers or contact centers, transcription (data entry) centers, hosting centers, e-governance related projects and any other related activity determined by the Board .
  • √4 Research & Development means Any systematic or intensive study carried out in the field of science or technology with the object of using the result of the study for the production or improvements of materials, devices, products, produce or process but not include: Quality control of products or routine testing materials, devices, products or produce; Research in the social sciences or humanities; Routine data collection; Efficiency surveys or management studies; Market research or sales promotion
  • √5 Agriculture includes cultivation of plants, animal husbandry and rearing and/or processing of fish but excluding processing of black tea
C) Can foreigners purchase a private land on outright purchase or lease basis?

The transfer of title of any land situated in Sri Lanka was prohibited if such transfer is;
(a) To a foreigner; or
(b) To a company incorporated in Sri Lanka under the Companies Act, where any foreign shareholding in such company, either direct or indirect, is 50% or above; or
(c) To a foreign company.

The foreign investors are eligible to lease lands in Sri Lanka to establish their projects. The land lease period is subject to a maximum tenure of 99 years. Foreign investors are not liable to pay any lease tax when leasing a land.

Outright transfers will only be permitted when the foreign shareholding is less than 50%. However, foreign entities, if listed on the Colombo Stock Exchange (CSE) is entitled to purchase freehold land in Sri Lanka.

Further, condominium properties can be purchased outright with no restrictions on nationality. 

D) Can you explain visa procedure for investors who are investing in Sri Lanka?

The BOI recommends different type of visas for Investors, dependents, and expatriate workers of BOI approved projects under sec. 17 & sec. 16 of the BOI Law.

Type of visa recommendation
– Entry Visa / Multiple Entry Business Visa
– Residence Visa / Special Residence Visa
– Extension of Residence Visa
– Temporary Visa (maximum 03 months only)

Investors and expatriate employees should arrive in Sri Lanka using Entry Visa or business visa and within one month from the date of arrival Entry Visa to be converted to Residence Visa with the recommendation of the BOI.

If the applicant leaves from the country within the Entry Visa period (One month), no provisions are available to convert the same Entry Visa to Residence Visa, unless a fresh Entry Visa application is submitted.

Temporary Visa will be recommended for contracted technical workers (expatriates) for a period of 3 months for specific assignments after evaluation of such activities.

Visa category / Project type & Validity period

Entry Visa – 01 month from the date of arrival

Residence Visa – 01 year from the date of arrival

Extension of Residence Visa

– 02 years for (Sec.17 Projects)
– 01 year for (Sec.16 Projects)

Temporary Visa – Installation work – expatriates only

Special Residence Visa- 01 year (Investor on Electronic Travel Authorization – ETA Visa)
(e.g. Sri Lankan / Child Born in Sri Lanka)

E) How can an investor remit money to Sri Lanka?

– Capital Investments shall be made through an “Inward Investment Account (IIA)”

– Income from such investments and proceeds of disposal shall be credited to IIA 

F) What are the applicable fees and chargers for BOI registration
Application/Agreement Processing Charges Currency Amount
Section 17CurrencyAmount
Investment application processingUS$275
Agreement Processing Fees
- Strategic Development Project
- For Other Projects
US$3,850
Supplementary AgreementsUS$2,200
Section 16US$550
Investment application processing fees (Sec. 16)
Processing Fee for perusal of Article of Association of CompanyUS$330
Non BOI EnterprisesUS$170
Lease Agreement Processing Fee for non BOI companiesLKR11,000

All charges are liable to VAT 8%.
(All charges can be paid on the rupee equivalent as per the prevailing exchange rate) 

Annual FeesUS$
(Per Annum)
Section 17
a. Normal Projects2,750
b. Hotel, Hospital, Utilities, Tourism sector Project and any other Infrastructure Project
- During Project Implementation Period
i. Project less than US$ 3 Million3,850
ii. Project between not less than US$ 3 Million and not more than US$ 10 Million7,260
iii. Project more than US$ 10 Million9,680
iv. Strategic Development Project18,150
- Thereafter during Tax holidays & Concessionary Tax Period
v. Project less than US$ 3 Million2,530
vi. Project between not less than US$ 3 Million and not more than US$ 10 Million6,050
vii. Project more than US$ 10 Million8,470
viii. Strategic Development Project12,100
- After Tax holidays & Concessionary Tax Period /After Project
Implementation Period
1,100
c. Agriculture Projects940
d. Coir based Industries and Handicraft Projects1,210
Section 16
Annual License Fee400

For more information
Board of investment (BOI)
Level 24 & 26 West Tower,
World Trade Center, Echelon Square
Tel: +94 112434403-05
Fax :94112447994
infoboi@boi.lk
www.investsrilanka.com