11of2013.pdf
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PARLIAMENT OF THE DEMOCRATIC
SOCIALIST REPUBLIC OF
SRI LANKA
NATION BUILDING TAX (AMENDMENT)
ACT, No. 11 OF 2013
[Certified on 23rd April, 2013]
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 April 26, 2013
PRINTEDATTHE DEPARTMENTOFGOVERNMENTPRINTING,SRILANKA
TO BEPURCHASED AT THE GOVERNMENT PUBLICATIONS BUREAU, COLOMBO 5
Price : Rs. 5.00 Postage : Rs. 5.00

Nation Building Tax (Amendment) 1
Act, No.11 of 2013
[Certified on 23rd April, 2013]
L. D.—O. 7/2013.
AN ACT TO AMEND THE NATION BUILDING TAX 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 and
(Amendment) Act, No. 11 of 2013 and shall be deemed to date of
operation.
have come into operation from January 1, 2013, unless
different dates of operation are specified in the relevant
sections.
2. Section 3 of the Nation Building Tax Act, No. 9 of Amendment of
2009 as last amended by Act, No. 9 of 2012 (hereinafter section 3 of Act,
No. 9 of 2009.
referred to as the “principal enactment”) is hereby further
amended as follows :—
(1) in subsection (3) of that section by the substitution in
paragraph (iii) thereof, for the words, “paid in that
quarter;” of the words and figures “paid in that quarter
other than such excise duty paid on the importation
with effect from February 1, 2009;”; and
(2) in subsection (4) of that section –
(a) by the repeal of paragraph (iii) thereof and the
substitution therefor of the following
paragraph:—
“(iii) the liable turnover of such person from
the supply of any goods or services other
than services referred to in paragraph
(iv) and which does not exceeds—
(a) the sum of five hundred thousand
rupees if such relevant quarter is
any quarter commencing on or
after January 1, 2011 but prior to
January 1, 2013; and
2—PL 007101—4,090 (03/2013)
2 Nation Building Tax (Amendment)
Act, No.11 of 2013
(b) the sum of three million rupees if
such relevant quarter is any
quarter commencing on or after
January 1, 2013;”;
(b) by the substitution in paragraph (iv) thereof, for
the words “twenty five million rupees.” of the
words “twenty five million rupees;” and
(c) by the addition immediately after paragraph (iv)
of the following new paragraph:—
“(v) such quarter is a quarter commencing on
or after January 1, 2013 and the liable turnover
being turnover of any new business of
manufacture of any article other than liquor or
tobacco, or the provision of any service by any
individual who is a citizen of Sri Lanka for a
period of five years reckoned from the beginning
of the year of assessment in which the
commercial operation commences, if such
individual—
(i) return from foreign employment on or
after January 1, 2013; and
(ii) invests his foreign earnings to
commence such business.”.
Amendment of 3. The First Schedule to the principal enactment as last
First Schedule of amended by Act, No. 9 of 2012 is hereby further amended as
the principal
follows:—
enactment.
(1) In PART I of that schedule:—
(a) by the substitution in item (i) for the word
“manufacture”, of the word “manufacturer”;
(b) by the substitution in paragraph (iv) of item (iv)
for the words “within a period of one year from
the date of importation of such article to
Nation Building Tax (Amendment) 3
Act, No.11 of 2013
Sri Lanka;”, of the words “within a period of
one year from the date of importation of such
article to Sri Lanka or within a period of ninety
days after the completion of such project;”;
(c) by the substitution in item (xxxvi) for the words
and figures “cess of Rs. 75 per kilogram”, of
the words and figures “cess at the rate specified
in a Gazette Notification issued under the Sri
Lanka Export Development Act, No. 40 of
1979”;
(d) by the substitution in item (xxxviii) for the
words “artist thereof.” of the words “artist
thereof;”
(e) by the insertion immediately after item
(xxxviii), of the following new items:-
“(xxxix) solar panel modules, accessories or
solar home systems for the generation
of solar power energy classified
under Harmonized Commodity
Description and Coding Numbers for
custom purposes at the point of
importation;
(XL) coal;
(XLI) articles imported for any
international event approved by the
Minister of Finance;
(XLII) gems imported subject to special
service fee at the rate specified under
paragraph (a) of section 6A of the
Customs Ordinance (Chapter 235),
and any subsequent sale of such
gems as processed gem;
4 Nation Building Tax (Amendment)
Act, No.11 of 2013
(XLIII) any gully bowser, machinery or
equipment imported for the use of
garbage disposal activities carried
out by any local authority, for the
purpose of provision of such services
to the public as approved by the
Secretary to the relevant line
Ministry;
(XLIV) any article manufactured by a
company identified as a Strategic
Development Project in terms of
subsection (4) of section 3 of the
Strategic Development Project Act,
No. 14 of 2008 sold to another
Strategic Development Project or to
a specialized project approved by the
Minister of Finance or to a company
registered with Board of Investment
of Sri Lanka established under Board
of Investment Law, No. 4 of 1978, so
far as such articles are considered as
import replacement and supplied
during the project implementation
period; and
(XLV) any machinery or equipment
imported for the purpose of
generating electricity by the Ceylon
Electricity Board established under
the Ceylon Electricity Board Act, No.
17 of 1969 or any institution which
has entered into an agreement with
the Ceylon Electricity Board
to supply electricity, being
machinery or equipment classified
under Harmonized Commodity
Description Coding Numbers for
customs purposes and approved by
the Minister of Finance.”.
Nation Building Tax (Amendment) 5
Act, No.11 of 2013
(2) In PART II of that schedule
(a) by the substitution in item (xxvi) for the words
“port or airline”, of the words “port or airport”;
and
( b) by the addition immediately after the item
(xxxiv) of the following new items:-
“(xxxv) any service provided by the Central
Bank of Sri Lanka established
under the Monetary Law Act
(Chapter 422); and
(xxxvi) any service provided free of charge
by any public corporation out of the
funds voted by Parliament from the
Consolidated Fund or out of any loan
arranged through the Government,
on behalf of the Government.”.
4. Where the Commissioner-General of Inland Revenue Validation.
or the Director-General of Customs as the case may be,
collects under the provisions of section 4 or section 5
respectively of the principal enactment the tax calculated
considering the provisions of this Act, during the period
commencing from January 1, 2013 and ending on the date
on which the certificate of the Speaker is endorsed in respect
of this Act from a person to whom the provisions of this Act
applies, such collection shall be deemed for all purposes to
have been, and to be, validly made:
Provided that the aforesaid provisions of this section shall
not affect any decision or order made by any Court or any
proceedings pending in any Court in respect of any tax
collected during the aforesaid period.
5. In the event of any inconsistency between the Sinhala Sinhala text to
and Tamil texts of this Act, the Sinhala text shall prevail. prevail in case of
inconsistency.

6 Nation Building Tax (Amendment)
Act, No.11 of 2013
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