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Act of Parliament

Nation Building Tax (Amendment) Act 2009

Official English translation. Where it differs from the Sinhala or Tamil text, the Act itself says which text prevails.

Official translationFrom Department of Government Printing, unchanged

s 1Short title

This Act may be cited as the Nation Building Tax

(Amendment) Act, No. 32 of 2009.

s 2Amendment of section 3 of Act, No. 9 of 2009

Section 3 of the Nation Building Tax Act, No. 9 of 2009 (hereinafter referred to as the “principal enactment”) is hereby amended by the substitution for the words “calculated at the rate of one per centum in the following manner :-” of the following:—

“calculated—

(a)

at the rate of one per centum for the period ending on, April 30, 2009 ; and

(b)

at the rate of three per centum for the period commencing on May 1, 2009, in the following manner :-”.

s 3Amendment of section 8 of the principal enactment

Section 8 of the principal enactment is hereby amended by the addition immediately after paragraph (c)

thereof of the following new paragraph:—

“(d)

return for any relevant quarter under this Act shall be furnished on or before the twentieth day of the month commencing immediately after the expiry of such quarter .”.

Nation Building Tax (Amendment)

s 4Amendment of the Schedule to the principal enactment

The Schedule to the principal enactment is hereby amended—

(1)

in PART I—

(a)

by the substitution for item (iii) thereof of the following item:—

“(iii)

any article sold by any person to whom this Act applies to any exporter, if the

Commissioner General is satisfied on the production of any documentary evidence that—

(i)

such article; or

(ii)

any other article manufactured, of which such article is a constituent part, has in fact been exported from Sri

Lanka;”;

(b)

by the addition immediately after item (xiv)

thereof of the following new item:—

“(xv)

any article for the use in any project approved by the relevant Minister and by the Minister in charge of the subject of Finance taking into consideration the economic benefit to the country and where the tax in respect of such project is borne by the Government.”;

(2)

in PART II by the addition immediately after item (xxii) thereof of the following new item:—

“(xxiii)

the services of any “General Sales

Agent” registered under the Civil

Aviation Authority of Sri Lanka Act, No.

34 of 2002.”.

Nation Building Tax (Amendment)

s 5Sinhala 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.

Nation Building Tax (Amendment)