Act of Parliament · As enacted
Nation Building Tax (Amendment) Act 2017
Official English translation. The Sinhala text prevails. Open the official Sinhala text, official PDF on documents.gov.lk
Official translationFrom Department of Government Printing, unchanged
s 1Short title and date of operation
This Act may be cited as the Nation Building Tax
(Amendment) Act, No. 13 of 2017, and shall be deemed to have come into operation from April 1, 2017 unless different dates of operation are specified hereunder.
s 2Amendment of the First Schedule to the Act, No. 9 of 2009
The First Schedule to the Nation Building Tax Act,
No. 9 of 2009 (hereinafter referred to as the “principal enactment”), as last amended by Act, No. 22 of 2016 is hereby further amended as follows:-
in Part I of that Schedule-
in item (iv) thereof, by the deletion of sub-item (iv) and substitution therefor of the following:-
“(iv) any other similar purpose, and is to be re-shipped, within a period of one year from the date of importation of such article to Sri Lanka or within a period of ninety days after the completion of such project;”;
by the substitution for item (xi) thereof, of the following item:-
“(xi) (a) petroleum and petroleum products for any period prior to
May 2, 2016, and for the period
Act, No. 13 of 2017
commencing from July 11,
2016, and ending on or before
November 1, 2016; or
petroleum and petroleum products other than lubricants classified under Harmonized
Commodity Description and coding numbers for customs purposes, for the period commencing from May 2, 2016
and ending on July 11, 2016
and for the period commencing on November 1, 2016;”;
in item (xviA) thereof by the substitution for the words “Air Lanka Catering Services
Ltd;” of the following words and figures:-
“Air Lanka Catering Services Ltd, for any period prior to August 1, 2017;”;
in item (xviii) thereof, by the substitution for the words “any article imported or sold”, of the words and figures:-
“any article imported or sold prior to
August 1, 2017”;
by the insertion, immediately after item (L), the following new item:-
“(LI) printed books, magazines, journals or periodicals other than newspapers, identified under Harmonized
Commodity Description and
Coding Numbers;”;
in Part II of that Schedule-
by the substitution for item (ii) thereof, of the following item:-
“(ii)
for any period ended prior to
May 2, 2016, and for the period commencing from July 11,
2016, but prior to April 1, 2017
supply of electricity;
on or after April 1, 2017
generation of electricity and supply of electricity other than the supply of electricity by
Ceylon Electricity Board established under the Ceylon
Electricity Board Act, No. 17 of 1969;”;
by the substitution for item (vii) thereof, of the following item:-
“(vii)
service-
prior to January 1, 2011, of a construction contractor, not being a sub-contractor; or
on or after January 1, 2011, but prior to August 1, 2017, of a construction contractor or sub-contractor; or
on or after August 1, 2017, of a construction sub-contractor, in so far as such services are in respect of constructing any
Act, No. 13 of 2017
building, road, bridge, water supply, drainage or sewerage system, harbour, airport or any infrastructure project in telecommunication or electricity;”;
by substitution for item (xiv) thereof, of the following item:-
“(xiv) the services of a travel agent in respect of inbound tours operated-
prior to August 1, 2017;
on or after August 1, 2017, where the payment for such services is received in foreign currency through a bank, if such agent is registered with the
Ceylon Tourist Board;”;
by the substitution for item (xxii) thereof, of the following item:-
“(xxii)
any service rendered in or outside Sri Lanka to any person or partnership outside Sri Lanka for the utilization out of Sri
Lanka for payment in foreign currency, if such foreign currency is remitted to Sri Lanka through a bank;”;
in item (xxxiv) thereof, by the substitution for the words “services provided by any society” of the words and figures “services provided prior to August 1, 2017 by any society”;
by the substitution for item (xxxviii) of the following item:-
“(xxxviii)
for any period ended prior to
August 1, 2017, the business of real estate and improvements thereon, being construction and sale of residential accommodation, in so far as the value of the construction project relating to the supply of such residential accommodation is less than ten million United
States dollars or its equivalent in any other currency;”;
by the addition, immediately after the item (xxxviii), the following new item:-
“(xxxix) International telecommunication services provided to local operators by External Gateway
Operators.”.
s 3Validation
Where the Commissioner-General of Inland Revenue or the Director-General of Customs as the case may be, collects under the provisions of section 4 or section 5
respectively of the principal enactment, the tax calculated considering the provisions of this Act, during the period commencing from April 1, 2017 and ending on the date on which the certificate of the Speaker is endorsed in respect of this Act, from a person to whom the provisions of this Act applies, such collection shall be deemed for all purposes to have been, and to be, validly made:
Provided that the aforesaid provisions of this section shall not affect any decision or order made by any Court or any proceeding pending in any Court in respect of any tax collected during the aforesaid period.
s 4Sinhala text to prevail in case of inconsistency
In the event of any inconsistency between the Sinhala and Tamil texts of this Act, the Sinhala text shall prevail.
Act, No. 13 of 2017