Inland Revenue (Amendment) Act 2026 · පනවන ලද පරිදි
36. Amendment of the First Schedule to the principal enactment
නිල ඉංග්රීසි පරිවර්තනය. සිංහල පාඨය බලපවත්වයි. නිල Sinhala පාඨය විවෘත කරන්න, documents.gov.lk හි නිල PDF
නිල පරිවර්තනයවෙනස් නොකළ පාඨය, Department of Government Printing වෙතින්
The First Schedule to the principal enactment is hereby amended as follows: -
in item (a) of sub-paragraph (2) of paragraph 1 of that Schedule, by the substitution for the words and figures “at the rate of 10%;”, of the following: -
“at the rate of –
10%, prior to the date on which the provisions referred to in subsection (2) of section 1
come into operation; and
15%, with effect from the date on which the provisions referred to in subsection (2) of section 1 come into operation;”;
in item (a) of sub-paragraph (2) of paragraph 2 of that Schedule, by the substitution for the words and figures “at the rate of 10%; and”, of the following: -
“at the rate of –
10%, prior to the date on which the provisions referred to in subsection (2) of section 1
come into operation; and
15%, with effect from the date on which the provisions referred to in subsection (2) of section 1 come into operation;
and”;
in item (a) of sub-paragraph (2) of paragraph 3 of that Schedule, by the substitution for the words and figures “at the rate of 10%; and”, of the following : -
“at the rate of –
10%, prior to the date on which the provisions referred to in subsection (2) of section 1
come into operation; and
30%, with effect from the date on which the provisions referred to in subsection (2) of section 1 come into operation;
and”;
in item (b) of sub-paragraph (2B) of paragraph 4 of that Schedule, by the substitution for the words “any liquor or tobacco product-”, of the words “any liquor or tobacco product, other than the export of such product –”;
in item (a) of sub-paragraph (2) of paragraph 5 of that Schedule, by the substitution for the words and figures “at the rate of 10%; and”, of the following: -
“at the rate of –
10%, prior to the date on which the provisions referred to in subsection (2) of section 1
come into operation; and
30%, with effect from the date on which the provisions referred to in subsection (2) of section 1 come into operation;
and”; and
in item (a) of sub-paragraph (2) of paragraph 7 of that Schedule, by the substitution for the words and figures “at the rate of 10%; and”, of the following : -
“at the rate of –
10%, prior to the date on which the provisions referred to in subsection (2) of section 1
come into operation; and
30%, with effect from the date on which the provisions referred to in subsection (2) of section 1 come into operation;
and”.