නිල පරිවර්තනයවෙනස් නොකළ පාඨය, Department of Government Printing වෙතින්
Section 25C of the Value Added Tax Act, No. 14 of 2002 (hereinafter referred to as the “principal enactment”) is hereby amended in subsection (3) thereof as follows:-
(1)
by the substitution in paragraph (f) of that subsection, for the words and figures, “commencing from November 1, 2016, shall be fifteen per centum.” of the words and figures “commencing from November 1, 2016 but ending on or before
December 31, 2021, shall be fifteen per centum;”;
(2)
by the addition immediately after paragraph (f) of that subsection of the following:-
“(g) commencing on or after January 1, 2022, shall be eighteen per centum.”.