2. Amendment of section 2 of Act…

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

Section 2 of the Value Added Tax Act, No. 14 of 2002 (hereinafter in this Act referred to as the “principal enactment”) is hereby amended as follows: -

(1)

by the substitution in paragraph (b) of subsection (1) of that section, for the words “by any person,”, of the words “by any person; or”;

(2)

by the addition immediately after paragraph (b) of subsection (1) of the following: -

“(c) on the supply of services by a non-resident person through an electronic platform to a person in Sri Lanka, with effect from

October 1, 2025,”;

(3)

by the substitution in paragraph (e) of subsection (2) of that section, for the words “on the supply of goods or services”, of the words and ﬁ gures “on the supply of goods or services for any period prior to

October 1, 2025”; and

(4)

in subsection (3) of that section -

(a)

by the substitution in paragraph (f) of ﬁ rst proviso to that section, for the words “any fabric or accessories imported”, of the words and ﬁ gures “any fabric or accessories imported prior to October 1, 2025,”;

(b)

in paragraph (a) of the second proviso to that subsection –

(i)

in subparagraph (vi) thereof, by the substitution for the words “any goods imported”, of the words and ﬁ gures

“any goods imported prior to October 1,

2025,”; and

(ii)

in sub-paragraph (vii) thereof, by the substitution for the words “any plant or machinery imported”, of the words and ﬁ gures “any plant or machinery imported prior to October 1, 2025,”.

Read on from s 3