அதிகாரப்பூர்வ மொழிபெயர்ப்புDepartment of Government Printing-இலிருந்து, மாற்றமின்றி
Section 2 of the Value Added Tax Act, No.14 of 2002
(hereinafter referred to as the “principal enactment”) is hereby amended as follows:–
(1)
in item (iii) of sub-paragraph (v) of subsection (1)
of that section by the substitution for the words and figures “at the rate of twelve per centum (of which the tax fraction is 3/28); and” of the words and figures “at the rate of twelve per centum (of which the tax fraction is 3/28);”;
.
(2)
in item (iv) of sub-paragraph (v) of subsection (1)
of that section by the substitution for the words and figures “for any taxable period commencing on or after January 1, 2015” of the words and figures
“for any taxable period commencing on or after
January 1, 2015 and ending on or before March 31,
2016 and for the period commencing on April 1,
2016 and ending on May 1, 2016 and for the period commencing on July 12, 2016 and ending prior to November 1, 2016; and”; and
(3)
by the insertion immediately after item (iv) of sub-paragraph (v) of subsection (1) of that section of the following:–
“(v)
for the period commencing on May 2, 2016
and ending on June 30, 2016, for the period commencing on July 1, 2016 and ending on
July 11, 2016, and for any period commencing on November 1, 2016 and any taxable period thereafter at the rate of fifteen per centum (of which the tax fraction is 3/23).”.