ACT, No. 32 OF 2009

32of2009.pdf
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PARLIAMENT OF THE DEMOCRATIC
SOCIALIST REPUBLIC OF
SRI LANKA
NATION BUILDING TAX (AMENDMENT)
ACT, No. 32 OF 2009
[Certified on 18th May, 2009]
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 May 22, 2009
PRINTEDAT THE DEPARTMENTOFGOVERNMENT PRINTING, SRILANKA
TO BEPURCHASED AT THEGOVERNMENT PUBLICATIONSBUREAU, COLOMBO 5
Price : Rs. 4.00 Postage : Rs. 5.00

Nation Building Tax (Amendment) 1
Act, No. 32 of 2009
[Certified on 18th May, 2009]
L.D.—O. 7/2009.
ANACT TO AMEND THE NATION BUILDINGTAX
ACT, NO. 9 OF 2009
BE it enacted by the Parliament of the Democratic Socialist
Republic of Sri Lanka as follows :—
1. This Act may be cited as the Nation Building Tax Short title.
(Amendment) Act, No. 32 of 2009.
2. Section 3 of the Nation Building Tax Act, No. 9 of Amendment of
section 3 of Act,
2009 (hereinafter referred to as the “principal enactment”) is
No. 9 of 2009.
hereby amended by the substitution for the words “calculated
at the rate of one per centum in the following manner :-” of
the following:—
“calculated—
(a) at the rate of one per centum for the period ending
on, April 30, 2009 ; and
(b) at the rate of three per centum for the period
commencing on May 1, 2009,
in the following manner :-”.
3. Section 8 of the principal enactment is hereby Amendment of
amended by the addition immediately after paragraph (c) section 8 of the
principal
thereof of the following new paragraph:— enactment.
“(d) return for any relevant quarter under this Act
shall be furnished on or before the twentieth day of
the month commencing immediately after the
expiry of such quarter .”.
2—PL 003847—4,250 (03/2009)
2 Nation Building Tax (Amendment)
Act, No. 32 of 2009
Amendment of 4. The Schedule to the principal enactment is hereby
the Schedule to
amended—
the principal
enactment.
(1) in PART I—
(a) by the substitution for item (iii) thereof of the
following item:—
“(iii) any article sold by any person to whom
this Act applies to any exporter, if the
Commissioner General is satisfied on
the production of any documentary
evidence that—
(i) such article; or
(ii) any other article manufactured,
of which such article is a
constituent part,
has in fact been exported from Sri
Lanka;”;
(b) by the addition immediately after item (xiv)
thereof of the following new item:—
“(xv) any article for the use in any project
approved by the relevant Minister and
by the Minister in charge of the subject
of Finance taking into consideration the
economic benefit to the country and
where the tax in respect of such project
is borne by the Government.”;
(2) in PART II by the addition immediately after item
(xxii) thereof of the following new item:—
“(xxiii) the services of any “General Sales
Agent” registered under the Civil
Aviation Authority of Sri Lanka Act, No.
34 of 2002.”.
Nation Building Tax (Amendment) 3
Act, No. 32 of 2009
5. In the event of any inconsistency between the Sinhala Sinhala text to
prevail in case of
and Tamil texts of this Act, the Sinhala text shall prevail.
inconsistency.

4 Nation Building Tax (Amendment)
Act, No. 32 of 2009
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