නිල පරිවර්තනයවෙනස් නොකළ පාඨය, Department of Government Printing වෙතින්
The Schedule to the Finance Act, No. 11 of 2004,
(relating to the rate of Service Charge chargeble under Part I)
is hereby amended as follows :—
Rate at which the tax is to be calculated.
Amount collected to be remitted to the
Secretary to the
Treasury.
Withholding tax to be deducted from income tax.
(1)
by the substitution in item 2 that Schedule for the words and figures “any BOI enterprise which had entered into an agreement under section 17 of the Board of
Investment of Sri Lanka Law, No. 4 of 1978.” of the words “any BOI enterprise.”;
(2)
by the substitution in item 4 of that Schedule for the words “any trade, business, profession or vocation” of the words “any trade or business (not being any trade or business which deals in the wholesale or retail of such goods, not manufactured or produced by the dealer) or profession or vocation” ; and
(3)
by the addition immediately after item 4 of that
Schedule, of the following new item :—
“5. Such part of the liable turnover as consists of the turnover from any trade or business which deals in the wholesale or retail of such goods, not manufactured or produced by the dealer.