16. Amendment of section 83 of the principal enactment

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

Section 83 of the principal enactment is hereby amended as follows:-

(1)

by the insertion immediately after the definition of the expression of “educational services” of the following definition:-

Act, No. 14 of 2026

““electronic platform” means, any online system, website, mobile application, or other digital interface operating through the internet that enables one or more service providers to supply services to service recipients;”;

(2)

by the repeal of the definition of the expression

“eligible exporter” and the substitution therefor of the following definition: -

““eligible exporter” means, a registered person whose value of zero-rated supplies as specified under section 7, during the preceding calendar year was greater than fifty percent of the total value of supplies made by that person during the same period;”;

(3)

by the insertion immediately after the definition of the expression of “executor” of the following definition: -

““fixed place” means, a place that is at the disposal of a person and from which the person, using human and technical resources located at that place, regularly supplies services or receives and uses services for the purposes of that person’s business activities;”;

(4)

by the insertion immediately after the definition of the expression of “Minister” of the following definitions: -

Act, No. 14 of 2026

““marketplace in relation to educational courses” means an educational or training program offered on a digital platform that serves as a centralized hub connecting multiple independent instructors or educational institutions with learners;

“non-resident person” means, any person who occasionally or otherwise undertakes transactions involving supply of services, whether as principal or agent, but who has no fixed place of business in Sri

Lanka, and does not include a person registered under section 10, where such person carries on or carries out a taxable activity in Sri Lanka without a fixed place of business but having an agent to act on behalf of such person as referred to in section 55;”; and

(5)

by the substitution, in paragraph (a) of subsection (3) of the definition of the expression “taxable period” as follows: -

(a)

in subparagraph (ii), for the words and figures “subsection (7) of section 22;”, of the words and figures “subsection (7) of section 22 during the project implementation period;’; and

(b)

in subparagraph (iii), for the words “First

Schedule to this Act during the project implementation period or any specified project” of the words “First Schedule to this Act or any specified project”.

Act, No. 14 of 2026

Read on from s 17