Value Added Tax (Amendment) Act 2009

in sub-paragraph (iii) of subsection (1) of that section, by the substitution for the words and figures

in subparagraph (v) of subsection (1) of that section by the repeal of all the words and figures from “(v)

for any taxable period commencing on or after January 1, 2005 but prior to

goods or services chargeable with tax at zero per centum; and

goods or services specified in the

for any taxable period commencing on or after January 1, 2009, at the rate of twelve per centum, (Standard rate)

goods or services chargeable with tax at zero per centum; and

goods or services specified in the

by the repeal of paragraph (d) of subsection (2) of that section and the substitution therefor of the following:—

of any goods manufactured in Sri Lanka by such suppliers and supply by such supplier to any manufacturer to be utilized for the purpose of manufacture of goods other than the goods referred to in paragraph (c) of this subsection by such manufacturers who are registered with the Export Development Board as exporters; or

of any service by such suppliers provided to any manufacturer which results in the improvement of the quality, character or value of any goods manufactured by such manufacturer of goods for export who is registered with Export Development

on or after August 1, 2002, but prior to January 1, 2009, carries on or carries out any taxable activity in Sri Lanka shall be required to be registered under this Act, if—

at the end of any taxable period of one month or three months, as the case may be, the total value of his taxable supplies of goods or services or goods and services made in Sri Lanka in that taxable period of one month or three months, as the case may be, has exceeded five hundred thousand rupees; or

in the twelve months period then ending, the total value of his taxable supplies of goods or services or goods and services made in Sri Lanka has exceeded one million and eight hundred thousand rupees; or

at any time, there are reasonable grounds to believe that the total value of his taxable supplies in Sri Lanka of goods or services or goods and services in the succeeding one month or three months taxable period, as the case may be, is likely to exceed five hundred thousand rupees or in the succeeding twelve months period is likely to exceed one million and eight hundred thousand rupees.”.

at the end of any taxable period of one month or three months, as the case may be, the total value of his taxable supplies of goods or services or goods and services made in Sri Lanka in that taxable period of one month or three months, as the case may be, has exceeded six hundred and fifty thousand rupees; or

in the twelve months period then ending, the total value of his taxable supplies of goods or services or goods and services made in Sri Lanka has exceeded two million and five hundred thousand rupees; or

at any time, there are reasonable grounds to believe that the total value of his taxable supplies in Sri Lanka of goods or services or goods and services in the succeeding one month or three months taxable period, as the case may be, is likely to exceed six hundred and fifty thousand rupees or in the succeeding twelve months period is likely to exceed two million and five hundred thousand rupees,”.

any invoice referred to in paragraph (iii)

any customs declaration referred to in paragraph (iii), has not been deducted as provided for in this Act, from the output tax for any taxable period ending on or before the expiry of twenty four months from the date of such customs declaration, by furnishing within the said period of twenty four months the return for that taxable period;”

exceeds rupees two million five hundred thousand per year for any period prior to

exceeds rupees three million per year for any period commencing on or after

rupees two million and five hundred thousand per year or six hundred and twenty five thousand per quarter for any period prior to January 1, 2009; and

rupees three million per year or seven hundred and fifty thousand per quarter for any period commencing on or after

in item (xii), by the substitution for the words and figures “December 31, 2008,” of the words and figures “December 31, 2010”.

by the addition immediately after item (xv)

high tech medical equipment or any machinery used for the manufacture of ticket issuing machinery identified under the specified Harmonized of

in item (xxvi) by the substitution for the words and figures “(effective from 01. 01.

in item (xxvii), by the substitution for the words and figures “(effective from 01. 01.

by the addition immediately after item (xxvii)

locally manufactured surgical gauze used for surgery (effective from 01. 01.

locally manufactured Jewellery.”.

in item (xxiii), by the substitution for the words “or specified project” of the words “or specified project”;

by the addition immediately after item (xxiii)

brass sheets, brass ingots, thread, dyes, paraffin wax or shellac for manufacture of brassware by the National Craft

chemical naptha by the Ceylon

packing materials exclusively for the use of packing pharmaceuticals manufactured in Sri Lanka and which are imported by the manufacturer of such pharmaceuticals so far as such packing materials are not manufactured in Sri Lanka and approved by the

Cine Films, cinematographic films exposed or developed, magnetic cine sound recorders, cinematographic cameras and projector parts and accessories, apparatus and equipment for cinematographic labratories, electric filament or discharge lamps and arc lamp carbon, identified under the