ACT, No. 11 OF 2015

11of2015.pdf
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PARLIAMENT OF THE DEMOCRATIC
SOCIALIST REPUBLIC OF
SRI LANKA
VALUE ADDED TAX (AMENDMENT)
ACT, No. 11 OF 2015
[Certified on 30th October, 2015]
Printed on the Order of Government
Published as a Supplement to Part II of the Gazette of the Democratic
Socialist Republic of Sri Lanka of October 30, 2015
PRINTEDATTHE DEPARTMENTOFGOVERNMENTPRINTING,SRILANKA
TO BEPURCHASED AT THE GOVERNMENT PUBLICATIONS BUREAU, COLOMBO 5
Price : Rs. 18.00 Postage : Rs. 70.00

Value Added Tax (Amendment) 1
Act, No. 11 of 2015
[Certified on 30th October, 2015]
L.D.—O. 16/2015
AN ACT TO AMEND THE VALUE ADDED TAX ACT, NO. 14 OF 2002
BE it enacted by the Parliament of the Democratic Socialist
Republic of Sri Lanka as follows:-
1. (1) This Act may be cited as the Value Added Tax Short title and
the date of
(Amendment) Act, No. 11 of 2015 and subject to subsection
operation.
(2) of this section, shall be deemed to have come into
operation on January 1, 2015 unless the date on which
certain provisions shall come into operation are specified in
such sections.
(2) The amendments made to section 17, 19, 21, 25A(5),
26, 28, 34, 41, 44, 47 and 66 by this Act shall come into
operation on such date as the Minister may appoint by Order
published in the Gazette.
2. Section 2 of the Value Added Tax Act, No.14 of 2002 Amendment of
section 2 of the
(hereinafter referred to as the “principal enactment”) is hereby
Value Added
amended as follows:- Tax Act, No.14
of 2002.
(1) in item (iii) of sub-paragraph (v) of subsection (1)
of that section by the repeal of the words and figures
“(iii) for the period commencing on” up to the words
“at zero per centum” and the substitution therefor
of the following:-
“(iii) for the period commencing on November
23, 2010 and ending on December 31, 2010
and for any taxable period commencing on
or after January 1, 2011, and ending on
December 31, 2014, at the rate of twelve
per centum (of which the tax fraction is
3/28); and
2—PL 009229—2950 (09/2015)
2 Value Added Tax (Amendment)
Act, No. 11 of 2015
(iv) for any taxable period commencing on or
after January 1, 2015 at the rate of eleven per
centum (of which the tax fraction is 11/111),
on the value of such goods or services supplied, or
goods imported, other than the goods or services
chargeable with tax at zero per centum”; and
(2) by the repeal of item (vi) of sub-paragraph (e) of
subsection (2) of that section and the substitution
therefor of the following new sub-paragraph:-
“(vi) any person registered under the provisions
of subsection (7) of section 22 of this Act,
including any strategic development
project in terms of subsection (4) of section
3 of the Strategic Development Project Act,
No.14 of 2008, as is referred to in sub-
paragraph (i) of paragraph (f) of Part II of the
First Schedule where purchases are allowed
to be made from persons registered for
Simplified Value Added Tax Scheme,
during the project implementation period
insofar as such supplies are project related
supplies;”.
(3) in sub-paragraph (e) of subsection (2) of that section,
by the substitution for the words “such purpose
and which are specified in the Order published in
the Gazette.” of the words “such purpose and
published in the Gazette.”.
Amendment of 3. Section 3 of the principal enactment is hereby
section 3 of the amended as follows:-
principal
enactment.
(1) in paragraph (f) of subsection (1) of that section, by
the repeal of the words “(f) any person or partnership”
up to the words “Part II of the First Schedule.” and
the substitution therefor of the following:-
“(f) any person or a partnership having total
supplies of goods for any consecutive period
Value Added Tax (Amendment) 3
Act, No. 11 of 2015
of three months in any calendar year not
less than rupees–
(i) five hundred million, for any such
period of three months falling within
any period commencing on or after
January 1, 2013, but ending on or
before December 31, 2013;
(ii) two hundred and fifty million, for any
such period of three months falling
within any period commencing on or
after January 1, 2014, but ending on
or before December 31, 2014; and
(iii) one hundred million, for any such
period of three months falling within
any period commencing on or after
January 1, 2015,
including the supplies under the preceding
paragraphs of this section and any supplies
exempted under Part II of the First Schedule;”.;
(2) in paragraph (i) of subsection (2) of that section, by
the substitution for the words “for the purposes of
this Act” of the words “the substitution for the words
“for the purposes of this Act, including any business
in which any director of a company or partner of a
partnership is a director or partner of such other
business or businesses; and”.
4. Section 5 of the principal enactment is hereby Amendment of
amended by the repeal of subsection (10) of that section and section 5 of the
principal
the substitution therefor of the following new subsection:-
enactment.
“(10) For any period-
(a) prior to October 25, 2014, where any goods
supplied under a lease agreement is
subsequently transferred to the lessee at the
4 Value Added Tax (Amendment)
Act, No. 11 of 2015
termination of such agreement for a
consideration not exceeding ten per centum
of the total consideration of the lease
agreement, such consideration shall be
deemed to be a lease rental recovered under
such agreement, and where such consideration
is more than ten per centum of the total
consideration of the lease agreement, such
supply shall be deemed to be a separate
supply.
(b) on or after October 25, 2014, where any goods
supplied under a lease agreement is
subsequently transferred to the lessee at the
termination of such agreement for a
consideration, such consideration shall be
treated as a lease rental obtained under such
lease agreement.”.
Amendment of 5. Section 7 of the principal enactment is hereby
section 7 of the amended by the repeal of sub-paragraph (vii) of paragraph
principal
(b) of subsection (1) of that section and the substitution
enactment.
therefor of the following new sub-paragraph:-
“(vii) the provision of services to overseas buyers by a
garment buying office registered with the Textile
Quota Board established under the Textile Quota
Board Act, No.33 of 1996 or the Simplified Value
Added Tax Scheme, as the case may be, where
payment for such service is received in foreign
currency, through a bank in Sri Lanka in so far as
such services are identified by the Commissioner-
General as being services essential for facilitating
the export of garments to such overseas buyers.”.
Amendment of 6. Section 8 of the principal enactment is hereby
section 8 of the amended by the repeal of the first proviso to that section and
principal
the substitution therefor of the following new proviso:-
enactment.
“Provided that, in the case of a registered person referred
to in paragraph (f) of section 3 of this Act, the value of the
Value Added Tax (Amendment) 5
Act, No. 11 of 2015
supply of goods exempted under this Act made by such
registered person directly or on behalf of any other person,
which is in excess of twenty five per centum of the value of
total supply of goods of such registered person other than
the value of the supply of-
(a) zero rated articles;
(b) locally produced fresh milk, and with effct from
November 1, 2015 locally grown fruits and
vegetables or locally produced rice; and
(c) goods subject to Special Commodity Levy where
the supply is made by the importer himself, shall
notwithstanding the provisions contained in the
Special Commodity Levy Act, No. 48 of 2007,
be deemed to be treated as liable supplies of such registered
person and chargeable to tax at the rate specified in section
2 of this Act using the tax fraction on the tax inclusive
consideration:”.
7. Section 10 of the principal enactment is hereby Amendment of
amended as follows:- section 10 of the
principal
enactment.
(1) in subsection (1) of that section—
(i) in paragraph (iii), by the substitution for
the words and figures “(iii) on or after
January 1, 2013, carries on” of the words and
figures “(iii) on or after January 1, 2013, but
prior to January 1, 2015 carries on”.
(ii) by the insertion immediately after paragraph
(iii), of the following new paragraph:-
“(iv) on or after January 1, 2015 carries on
or carries out any taxable activity in
6 Value Added Tax (Amendment)
Act, No. 11 of 2015
Sri Lanka shall be required to be
registered under this Act, if-
(a) at the end of any taxable period
of one month or three months, as
the case may be, the total value
of the taxable supplies of goods
or services or goods and services
of such person, made in Sri Lanka
in that taxable period of one
month or three months, as the
case may be, has three million
seven hundred and fifty thousand
rupees; or
(b) in the twelve months period then
ending, the total value of the
taxable supplies of goods or
services or goods and services of
such person, made in Sri Lanka
has exceeded fifteen million
rupees; or
(c) at any time, there are reasonable
grounds to believe that the total
value of the taxable supplies of
goods or services or goods and
services of such person in
Sri Lanka, in the succeeding one
month or three months taxable
period, as the case may be, is
likely to exceed three million
seven hundred and fifty thousand
rupees or in the succeeding
twelve months period is likely to
exceed fifteen million rupees.”.
(2) in subsection (2) of that section, by the substitution
for the words “is not less than rupees two hundred
Value Added Tax (Amendment) 7
Act, No. 11 of 2015
and fifty million.” of the words and figures “is not
less than rupees-
(a) five hundred million for any such period of
three months falling within any period
commencing on or after January 1, 2013, but
ending on or before December 31, 2013;
(b) two hundred and fifty million for any such
period of three months falling within the
period commencing on or after January 1,
2014 but ending on or before December 31,
2014; and
(c) one hundred million for any such period of
three months commencing on or after January
1, 2015.”.
8. Section 16 of the principal enactment is hereby Amendment of
amended as follows:- section 16 of the
principal
enactment.
(1) in subsection (2) of that section, by the substitution
for the words “protection of revenue, cancel his
registration.” of the words “protection of revenue,
cancel his registration or list such registration as
an inactive registration for the purposes of this Act
until further inquiries are made prior to such
cancellation.”.
(2) by the repeal of subsection (2A) of that section and
the substitution therefor of the following new
subsection:-
“(2A) Where the Commissioner-General-
(a) cancels any registration under
subsection (2), he shall cause a list of
names and the registration numbers of
such registered persons to be published
8 Value Added Tax (Amendment)
Act, No. 11 of 2015
in three daily newspapers in Sinhala,
Tamil and English languages, having a
wide circulation; or
(b) decides such registration as inactive,
shall publish the names and registration
numbers of the persons whose
registration has been decided as
inactive in the official web site of the
Department of Inland Revenue and the
list so published shall be updated on
monthly basis, notwithstanding the
provisions of section 73.”.
Amendment of 9. Section 17 of the principal enactment is hereby
section 17 of the amended, by the substitution for the words “in writing”
principal
wherever such words appear in subsection (2) of that section
enactment.
of the words “in writing or by electronic means”.
Amendment of 10. Section 19 of the principal enactment is hereby
section 19 of the amended, by the substitution for the words “in writing” of
principal
the words “in writing or by electronic means”.
enactment.
Amendment of 11. Section 21 of the principal enactment is hereby
section 21 of the amended, other than subsection (1) thereof by the
principal
substitution for the words “in writing” wherever such words
enactment.
appear, of the words “in writing or by electronic means”.
Amendment of 12. Section 22 of the principal enactment is hereby
section 22 of the amended as follows:-
principal
enactment.
(1) by the repeal of the first proviso to subsection (6)
of that section and substitution therefor of the
following new proviso:-
“Provided that, notwithstanding the provisions
of subsection (2), and the exemptions specified in
item (i) and item (ii) of paragraph (f) of Part II of the
First Schedule to this Act, any registered person
Value Added Tax (Amendment) 9
Act, No. 11 of 2015
who is engaged in supplying of goods or services
to–
(a) any special project as is referred to in item
(ii) above where the payment is borne by the
Government; or
(b) any strategic development project as is
referred to in item (i) above if such supplies
are project related supplies and are allowable
to be claimed by the said Strategic
Development Project within the provisions
under the Strategic Development Act, No. 14
of 2008,
may be allowed to claim the input tax on the
purchase of goods or services connected to supply
of goods or services made to such projects:”;
(2) in subsection (13) of that section, by the
substitution for the words “issued by the Central
Bank for this purpose.” of the words “issued by the
Central Bank for this purpose and read with the
guidelines issued and published in Gazette
Notification by the Commissioner-General of
Inland Revenue.”.
13. Section 25A of the principal enactment is hereby Amendment of
amended as follows:- section 25A of
the principal
enactment.
(1) in subsection (1) of that section by the substitution
for the words and figures “the provisions of Chapters
I, II, III and item (xi) of the First Schedule to this
Act” of the words and figures “the provisions of
Chapters I, II, III and item (x) of paragraph (b) of
PART II of the First Schedulr to this Act”;
(2) in paragraph (b) of subsection (2) of that section,
by the substitution for the words and figures “on or
10 Value Added Tax (Amendment)
Act, No. 11 of 2015
after January 1, 2013.” of the words and figures “on
or after January 1, 2013 but prior to January1, 2015;
or”;
(3) by the insertion immediately after paragraph (b) of
that subsection the following new paragraph:-
“(c) where the value of such supplies for a period
of three months exceeds three million seven
hundred and fifty thousand rupees or for a
period of twelve months exceeds fifteen
million rupees, as the case may be, if such
registration has taken place for any period
on or after January 1, 2015.”;
(4) in subsection (5) of that section, by the substitution
for the words “in writing” of the words “in writing or by
electronic means”.
Amendment of 14. Section 25C of the principal enactment is hereby
section 25C of amended in subsection (3) of that section as follows:-
the principal
enactment.
(1) in paragraph (c) of that section, by the substitution
for the words “twenty per centum; and” of the words
“twenty per centum;”;
(2) by the repeal of paragraph (d) of that subsection
and the substitution therefor of the following new
paragraph:-
“(d) commencing from January 1, 2011, but prior
to January 1, 2015 shall be twelve per
centum;”; and
(3) by the addition immediately after paragraph (d) of
that subsection, the following new paragraph:-
“(e) commencing from January 1, 2015, shall be
eleven per centum.”.
Value Added Tax (Amendment) 11
Act, No. 11 of 2015
15. Section 25F of the principal enactment is hereby Amendment of
amended in paragraph (h) of that section as follows:- section 25F of
the principal
(1) in sub-paragraph (b) of that paragraph by the enactment.
substitution for the words “twelve months as at the
date of such agreement” of the words “twelve
months as at the date of such agreement, or”;
(2) by the addition immediately after sub-paragraph
(b) of that paragraph, the following new sub-
paragraph:-
“(c) of leasing facilities under any finance lease
agreement or operating leasing agreement on
any asset other than any land or building, if
such agreement is entered into on or after
October 25, 2014 and not being an agreement
for re-schedule of any agreement entered into
prior to October 25, 2014.”.
16. The following new section is hereby inserted Insertion of new
immediately after section 25J of the principal enactment section 25K in
the principal
and shall have effect as section 25K of that enactment:-
enactment.
“The use of 25K. The Minister may on the
electronic recommendation of the Commissioner-General
communications
of Inland Revenue make regulations for the
or electronic
records. purpose of authorizing or facilitating the use
of electronic communications or electronic
records in respect of matters specified in section
8 of the Electronic Transactions Act, No.19 of
2006.”.
17. Section 26 of the principal enactment is hereby Amendment of
amended in subsection (2) thereof by the substitution for section 26 of the
principal
the words “in writing” of the words “in writing or by
enactment.
electronic means”.
18. Section 28 of the principal enactment is hereby Amendment of
amended in subsection (1) thereof by the substitution for section 28 of the
principal
the words “in writing” of the words “in writing or by enactment.
electronic means”.
12 Value Added Tax (Amendment)
Act, No. 11 of 2015
Amendment of 19. Section 34 of the principal enactment is hereby
section 34 of the
amended in subsection (2) thereof by the substitution for
principal
enactment. the words “in writing” of the words “in writing or by
electronic means”.
Amendment of 20. Section 41 of the principal enactment is hereby
section 41 of the
amended in subsection (1) thereof by the substitution for
principal
enactment. the words “in writing” of the words “in writing or by
electronic means”.
Amendment of 21. Section 44 of the principal enactment is hereby
section 44 of the
amended in subsection (1) thereof by the substitution for
principal
enactment. the words “in writing” of the words” in writing or by
electronic means”.
Amendment of 22. Section 47 of the principal enactment is hereby
section 47 of the
principal amended by the substitution for the words “in writing” of
enactment. the words “in writing or by electronic means”.
Amendment of 23. Section 66 of the principal enactment is hereby
section 66 of the amended by the substitution for the words”in writing” of
principal
enactment. the words “in writing or by electronic means”.
Amendment of 24. Section 83 of the principal enactment is hereby
section 83 of the amended in the expression of the definition “taxable period”
principal
enactment. as follows:-
(1) by the insertion immediately before paragraph (a)
of the following:-
“(1) for any period prior to April 1, 2011-”; and
(2) by the addition immediately after paragraph (b), of
the following:-
“(2) for any period commencing on or after April
1, 2011-
(a) a period of one month (other than in
Value Added Tax (Amendment) 13
Act, No. 11 of 2015
respect of the specified institutions
referred to in section 25B) –
(i) where any person registered with
the Simplified Value Added Tax
Scheme and accorded Registered
Identified Purchaser status as
specified in the guidelines issued
and published in the Gazette by
the Commissioner-General for
that purpose referred to in
paragraph (e) of subsection (2) of
section 2;
(ii) where any person has
commenced a business or started
a project and undertakes to
comply with the requirements of
subsection (7) of section 22 of the
Value Added Tax Act, No.14 of
2002 or subsection (6) of section
22 of the Goods and Services Tax
Act, No.34 of 1996;
(b) a period of three months commencing
respectively on the first day of January,
the first day of April, the first day of
July and the first day of October of each
year in respect of a registered person
who is not referred to in paragraph (a)
or who has opted to submit quarterly
returns on the approval by the
Commissioner-General;”.
25. The First Schedule of the principal enactment is Amendment of
hereby amended in PART II thereof as follows:- PART II of the
First Schedule to
the principal
(1) The Heading of PART II of the principal enactment enactment.
is hereby amended by the substitution for the words
14 Value Added Tax (Amendment)
Act, No. 11 of 2015
and figures “For any taxable period commencing
on or after January 1, 2004,-” of the words and
figures “For any taxable period commencing on or
after January 1, 2004 (subject to effective dates
specified in subsequent amendments to the
Schedule).”;
(2) in paragraph (a) of that PART-
(a) by the repeal of item (viii) and the
substitution therefor of the following:-
“(viii) agricultural tractors or road tractors for
semi-trailers (with effect from the date on
which this Act comes into operation);”
(b) by the addition immediately after item (xxv)
of the following new item:-
“(xxvi) ethyl alcohol imported or manufactured
and supply as a by-product which is liable
to customs duty and cess on importation
or excise duty under the Excise Duty
Ordinance on manufacturing of such
products.”;
(3) in paragraph (b) of that PART-
(a) in sub-item (ii) of item (A) of sub-paragraph
(b) of item (ii) of that paragraph by the
substitution for the words and figures “on or
after April 1, 2012.” of the words and figures
“on or after April 1, 2012, if such lease
agreement is entered into on or before October
24, 2014.”;
(b) in sub-item (iii) of item (A) of sub-paragraph
(b) of item (ii) of that paragraph, by the
substitution for the words and figures “on or
Value Added Tax (Amendment) 15
Act, No. 11 of 2015
after January 1, 2013.” of the words and
figures “on or after January 1, 2013, if such
lease agreement is entered into on or before
October 24, 2014;”;
(c) in item (B) of sub-paragraph (b) of item (ii) of
that paragraph, by the substitution for the
words and figures “on or after January 1,
2005;” of the words and figures “on or after
January 1, 2005, if such agreement is entered
into on or before October 24, 2014;”;
(d) in item (C) of sub-paragraph (b) of item (ii) of
that paragraph, by the substitution for the
words and figures “paragraph (c)”of the words
and figures “paragraph (c), if such agreement
is entered into on or before October 24,
2014.”;
(e) in item (b) of sub-paragraph (h) of item (x) of
that PART,
(i) by the substitution for the words “date
of such agreement;” of the words “date
of such agreement; or” and
(ii) by the addition immediately after sub
item (b) of sub-paragraph (h) of item
(x), the following new sub-item:-
“(c) of leasing facilities under any
finance lease agreement or
operating leasing agreement on
any asset other than land or
building if such agreement is
entered into on or after October
25, 2014 not being an agreement
for re-schedule of any agreement
entered into prior to October 25,
2014;”.
16 Value Added Tax (Amendment)
Act, No. 11 of 2015
(f) in item (xi) of that paragraph, by the
substitution for the words “the project relates
exclusively to the aforesaid supply, lease or
rental;” of the words “the project relates
exclusively or partially to the aforesaid
supply, lease or rental;”;
(g) by the repeal of item (xiii) of that paragraph
and the substitution therefor of the following
new item:-
“(xiii) imported-
(a) unprocessed timber logs, ships
or rattans; or
(b) any article subject to the
Special Commodity Levy
under the Special Commodity
Levy Act, No. 48 of 2007
subject to the condition that
such articles are sold without
any processing except
adaptation for sale;”;
(h) by the repeal of item (xxxi) of that paragraph
and the substitution therefor of the following
new item:-
“(xxxi) telecommunication services liable to
the telecommunication levy under
the Telecommunication Levy Act,
No.21 of 2011, and the services
specifically excluded from such
liability in the definition of the
expression “telecommunication
services”in that Act (effective from
January 1, 2014);”;
Value Added Tax (Amendment) 17
Act, No. 11 of 2015
(i) by the addition immediately after
item (l) of paragraph (b), of the
following new item:–
(li) Locally manufactured coconut
milk (with effect from November
1, 2015).”.
(4) in paragraph (c) of that PART:-
(a) by the repeal of item (xxx) of that paragraph
and the substitution therefor of the following
new item:-
“(xxx) samples in relation to a business
worth not more than rupees-
(a) twenty five thousand, on such
imports made prior to January
1, 2015; and
(b) fifty thousand on such imports
for any period on or after
January 1, 2015,
subject to such terms and conditions as
specified by the Director-General of
Customs;”; and
(b) by the addition immediately after item
(xxxvii), of the following new item:-
“(xxxviii) machinery, equipment or spare
parts imported by Sri Lanka
Ports Authority to be used
exclusively within the ports of
the Sri Lanka Ports Authority”.
18 Value Added Tax (Amendment)
Act, No. 11 of 2015
(5) by the addition immediately after paragraph (k) of
that PART the following new paragraph:-
“(l) with effect from October 25, 2014, the import
or supply of –
(a) (i) any motor vehicle identified under
the Harmonized Commodity
Description and Coding Numbers
for custom purposes and liable to the
Excise (Special Provisions) Duty
under the Excise (Special
Provisions) Act, No. 13 of 1989 on
the importation of such vehicle or
any motor vehicle liable to the same
duty on the manufacture of any such
vehicle;
(ii) any motor vehicle remain unsold
as at October 25, 2014, which
would otherwise have been liable to
the same duty on the importation or
manufacture of the same, if
imported or manufactured after
October 25, 2014,
other than any vehicle supplied under a
financial leasing agreement entered into prior
to October 25, 2014, which are disposed after
the repossession of the same by the lessor on
which input tax had been claimed;
(b) cigarettes identified under the
Harmonized Commodity Description
and Coding System Numbers for custom
purposes and liable to the Excise
(Special Provisions) Duty under Excise
(Special Provisions) Act, No. 13 of
1989 and cess under Sri Lanka Export
Value Added Tax (Amendment) 19
Act, No. 11 of 2015
Development Act, No. 40 of 1979 on
the importation or manufacture of the
same including cigarettes in the stocks
remain unsold as at October 25, 2014
which would have been liable to the
same duty on the importation or
manufacture the same, if imported or
manufactured after October 25, 2014;
or
(c) liquor identified under the Harmonized
Commodity Description and Coding
System Numbers for custom purposes
and subject to the Customs Duty and
cess on the importation or Excise Duty
on manufacture of the same including
liquor imported or manufactured prior
to October 25, 2014 remain unsold
as at October 25, 2014 which would
have been liable to the same duty and
cess on importation or Excise Duty
on manufacture of the same, if
imported or manufactured after
October 25, 2014.”.
26. The Amendment introduced to the principal Amendment of
enactment by section 13 of the Value Added Tax section 13 of the
Value Added
(Amendment ) Act, No.7 of 2014 is hereby amended by the
Tax
substitution of paragraph (c) of that section of the following (Amendment)
new paragraph:- Act, No.7 of
2014.
“(c) by the substitution for the words “Senior Assessor”
wherever such words occur in the principal
enactment, of the words “Deputy Commissioner or
Senior Deputy Commissioner”.
27. Any person who is authorized to collect the Value Validation.
Added Tax as provided for in this Act during the period
commencing from January 1, 2015 and ending on the date
20 Value Added Tax (Amendment)
Act, No. 11 of 2015
on which the Certificate of the Speaker is endorsed in respect
of this Act, shall be deemed to have acted with due authority
and such collection shall be deemed to have been, and to be,
validly made and such person is hereby indemnified against
all actions civil or criminal, in respect of such collection:
Provided that, the aforesaid provisions shall not affect
any decision or Order made by any Court or any proceedings
pending in any Court in respect of any tax collected as
provided for in this Act during the said period.
28. In the event of any inconsistency between the
Sinhala text to Sinhala and Tamil texts of this Act, the Sinhala text shall
prevail in case prevail.
of inconsistency.

Value Added Tax (Amendment) 21
Act, No. 11 of 2015
Annual subscription of English Bills and Acts of the Parliament Rs. 885 (Local), Rs. 1,180
(Foreign), Payable to the SUPERINTENDENT, GOVERNMENT PUBLICATIONS BUREAU, DEPARTMENT OF
GOVERNMENT INFORMATION, NO. 163, KIRULAPONA MAWATHA, POLHENGODA, COLOMBO 05 before 15th
December each year in respect of the year following.
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