Act of Parliament · As enacted
Nation Building Tax (Amendment) Act 2012
Official English translation. The Sinhala text prevails.
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. 9 of 2012 and shall be deemed to have come into operation from January 1, 2012 unless different dates of operation are specified in the relevant sections.
s 2Amendment to 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 in paragraph (iv) of subsection (2) thereof as follows :-
by the repeal of sub-paragraph (2) thereof and the substitution therefor of the following sub-paragraph:-
“(2)
sugar, dhal, potatoes, onions, dried fish, milk powder or chilies under the provisions of the
Special Commodity Levy Act, No. 48 of 2007, where such article is subsequently sold by the importer of such article; and”;
by the substitution in sub-paragraph (3) for the words “foreign currency.” of the words “foreign currency;”; and
by the addition immediately after sub-paragraph (3) of that paragraph, of the following sub paragraphs:-
“(4)
any printed book (with effect from July 1,
2011);
Nation Building Tax (Amendment)
any article exported;
any article sold to any exporter for export;
fresh milk, green leaf, cinnamon or rubber
(latex, crape or sheet rubber) purchased from any manufacturer or producer thereof; and
petrol, diesel or kerosene sold in a filling station.”.
s 3Amendment of section 6 of principal enactment
Section 6 of the principal enactment is hereby amended by the substitution for the words “manufactured by such person which are liable to tax under this Act”, of the following :-
“manufactured by such person, which are liable to tax under this Act:
Provided that where such credit for any relevant quarter exceeds the tax so payable for that quarter, the excess shall be deemed to be an advance payment of tax paid under section 4 for the quarter immediately succeeding that relevant quarter.”.
s 4Amendment of First Schedule of the principal enactment
The First Schedule to the principal enactment is hereby amended as follows :-
in PART I of that Schedule :-
by the substitution in item (iii) for the words
“has in fact been exported from Sri Lanka;”
of the words “has in fact been exported from
Sri Lanka by such exporter directly or through a trading house established for export purposes (with effect from January 1, 2009);”;
by the insertion immediately after item (xvi), of the following new item:-
“(xviA)
any goods (other than motor vehicles and goods for personal use) required for the purpose of providing of services being international transportation, being goods consigned to
Sri Lankan Air Lines Ltd, Mihin
Lanka (Pvt) Ltd or Air Lanka
Catering Services Ltd;”;
by the insertion immediately after item (xxvi), of the following new items :-
“(xxvii)
aircraft or ships classified under
Harmonized
Commodity
Description and Coding Numbers for Customs purposes at the point of importation (with effect from
August 1, 2009);
timber logs classified under
Harmonized
Commodity
Description and Coding Numbers for Customs purposes at the point of importation;
yarn classified under Harmonized
Commodity Description and
Coding Numbers for Customs purposes at the point of importation;
white canes for the blind, classified under Harmonized
Commodity Description and
Coding Numbers for Customs purposes at the point of importation (effective from
December 1, 2011);
Nation Building Tax (Amendment)
braille typewriters classified under Harmonized Commodity
Description and Coding Numbers for Customs purposes at the point of importation (effective from
December 1, 2011);
parts of braille typewriters classified under Harmonized
Commodity Description and
Coding Numbers for Customs purposes at the point of importation (effective from
December 1, 2011);
braille writing papers and boards under Harmonized Commodity
Description and Coding Numbers for Customs purposes at the point of importation;
carriages for disabled persons, whether or not motorized or otherwise mechanically propelled, classified under
Harmonized
Commodity
Description and Coding Numbers for Customs purposes at the point of importation (effective from
December 1, 2011);
orthopaedic appliances
(including crutches, surgical belts and trusses splints and other fracture appliances, artificial parts of the body, hearing aids and other appliances which are worn or carried or implanted in the body, to compensate for a defect or disability) classified under
Harmonized
Commodity
Description and Coding Numbers for Customs purposes at the point of importation (effective from
December 1, 2011);
fabric which are subject to Cess of Rs.75 per kilogram at the point of import;
locally manufactured clay roof tiles and pottery products, at the point of sale by the manufacturer;
and
paintings, at the point of sale by the artist thereof.”.
s 5Indemnity
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 on January 1, 2012 and ending on the date of the coming into operation 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, and the Commissioner-General of Inland Revenue and the Director-General of Customs, as the case may be, are hereby indemnified against all actions, civil or criminal in respect of such collection.
s 6Sinhala 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)