19. 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 before the definition of the expression "Assessor" of the following definition:-

' "agent" in relation to a non-resident person or

Act, No. 9 of 2011

to a partnership in which any partner is a non -

resident person, includes-

(a)

the agent, attorney, factor, receiver or manager in Sri Lanka of such person or partnership; and

(b)

any person in Sri Lanka through whom such person or partnership is in receipt of any profits or income, arising in or derived from Sri Lanka;";

(2)

in the definition of the expression "educational services" by the substitution for the words "by any educational establishment" of the words "by any person or partnership.";

(3)

in the definition of the expression "taxable period"

by the repeal of item (i) of paragraph (a) and the re-numbering of items (ii), (iii), (iv), (v), and (vi) as items (i), (ii), (iii), (iv) and (v) respectively;

(4)

by the addition immediately after the definition of

"taxable supply" the following new definition:-

"telecommunication service" means the service provided by telecommunication operators licensed under section 17 of the Sri Lanka

Telecommunication Act, No. 25 of 1991 to other similar operators and to end subscribers.".

Read on from s 20