3. Amendment of section 3 of the principal enactment

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

Section 3 of the principal enactment as last amended by the Value Added Tax (Amendment) Act, No.8 of 2006 is hereby further amended as follows:-

(1)

in paragraph (e) of that section by the substitution for the words “under any tender agreement,” of the following:-

“under any tender agreement;

Act, No. 17 of 2013

(f)

any person or a partnership having a total supplies for any three months period in any calendar year not less than rupees five hundred million including the supplies under preceding paragraphs of this section and any supplies excluded under section 2 or exempted under PART

II of the First Schedule,”;

(2)

by the repeal of the proviso to that section and the substitution therefor of the following:-

“Provided that, such tax shall be charged on such wholesale or retail supply of goods made prior to

January 1, 2013, if –

(i)

any registered person makes an application to that effect to the Commissioner-General;

(ii)

any other person makes an appeal to that effect to the Commissioner-General, and obtains a registration as provided for in section 10

or section 12.”;

(3)

by the addition immediately at the end of that proviso of the following new proviso:—

“Provided further, the chargeability to tax referred to any registered person specified in paragraph (f)

shall be other than the supplies exempted from tax as specified in PART II of the First Schedule to the Act.”.

Read on from s 4