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srilawsby aturio
As enacted
Contents

1. Short title and the date of operation

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

(1)

This Act may be cited as the Value Added Tax

(Amendment) Act, No. 4 of 2025.

(2)

The provisions of this Act other than the amendment made by paragraph (1) of section 3 shall come into operation on the date on which the Bill becomes an Act of Parliament.

(3)

The amendment made by paragraph (1) of section 3

shall be deemed to have come into operation on January 1,

2024.

Read on from s 2