13. 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 deﬁ nition of the expression of “educational services” of the following deﬁ nition:-

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

“Recovery of undeclared and unpaid taxes

(2)

in the deﬁ nition of the expression “taxable period”-

(a)

in paragraph (2), by the substitution for the words and ﬁ gures “any period commencing on or after April 1, 2011” of the words and ﬁ gures “any period commencing on or after

April 1, 2011 but prior to October 1, 2025”;

(b)

by the addition immediately after subparagraph (b) of paragraph (2), of the following new paragraph: -

“(3) for any period commencing on or after

October 1, 2025-

(a)

a period of one month:–

(i)

where any person considers as an eligible exporter under this Act;

(ii)

where any person has commenced any business or any project in Sri Lanka and undertakes to comply with the requirements speciﬁ ed in subsection (7) of section 22;

(iii)

where any person supplies goods or services to any Strategic Development

Project under item (xx) of paragraph (b) of Part III of the First Schedule to this Act during the project implementation period or any speciﬁ ed project identiﬁ ed by the Minister under item (xxi)

of paragraph (b) of Part III of the First Schedule to this

Act;

(b)

a period of three months commencing respectively on the ﬁ rst day of January, the ﬁ rst day of

April, the ﬁ rst day of July and the ﬁ rst day of October of each year in respect of a registered person not referred to in paragraph (a) or who opts to submit quarterly returns on the prior written approval by the

Commissioner-General.”; and

(3)

by the insertion immediately after the deﬁ nition of the expression “telecommunication service” of the following: -

““unprocessed agricultural products” means, any products derived from any plants cultivated on land or in a greenhouse, and include products that have undergone preliminary processing steps such as cleaning, sizing, sorting, grading, cutting or chilling for the purpose of sale;”.

Read on from s 14