Act-No-09of2012-Nation-Building-Tax-Amendment.pdf
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PARLIAMENT OF THE DEMOCTARIC
SOCIALIST REPUBLIC OF
SRI LANKA
NATION BUILDING TAX (AMENDMENT)
ACT. No. 9 OF 2012
(Certified on 30th March, 2012)
Printed on the Order of the Government
Published as a Supplement to Part II of the Gazette of the Democratic
Socialist Republic of Sri Lanka of March 30, 2012
PRINTEDAT THEDEPARTMENT OFGOVERNMENTPRINTING,SRILANKA
TOBEPURCHASED AT THEGOVERNMENT PUBLICATIONSBUREAU,COLOMBO5
Price : Rs. 5.00 Postage : Rs. 10.00
STATEMENT OF LEGAL EFFECT
Clauses 2 : This clause amends section 3 of the Nation Building Tax Act No. 9 of 2009
(hereinafter referred to as the “principal enactment”) and the legal effect of the section as
amended is to exempt persons carrying on the business of manufacture of the certain
articles from the payment of the Nation Building Tax Act.
Clauses 3 : This clause amends section 6 of the principal enactment and the legal effect
of the section as amended is to provide for an advance payment of tax if a credit for any
relevant quarter exceeds the tax so payable for that quarter.
Clauses 4 : This clause amends the Part 1 of the First Schedule of the principal
enactment and the legal effect of the section as amended is to extend the scope of Part 1 by
the insertion of new items as exceepted articles into the Part 1 of the First Schedule of the
Act.
Clauses 5 : This clause includes an indemnity clause to the period commencing from
January 1, 2012 and ending on the date of the coming into operation of this Act.

Nation Building Tax (Amendment) 1
Act. No. 9 of 2012
[Certified on 30th March, 2012]
L. D.—O. 5/2012.
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. 9 of 2012 and shall be deemed to date of
have come into operation from January 1, 2012 unless operation.
different dates of operation are specified in the relevant
sections.
2. Section 3 of the Nation Building Tax Act, No. 9 of Amendment to
2009 (hereinafter referred to as the “principal enactment”) is section 3 of Act,
No. 9 of 2009.
hereby amended in paragraph (iv) of subsection (2) thereof
as follows :-
(1) by the repeal of sub-paragraph (2) thereof and the
substitution therefor of the following sub-
paragraph:-
“(2) sugar, dhal, potatoes, onions, dried fish, milk
powder or chilies under the provisions of the
Special Commodity Levy Act, No. 48 of 2007,
where such article is subsequently sold by
the importer of such article; and”;
(2) by the substitution in sub-paragraph (3) for the
words “foreign currency.” of the words “foreign
currency;”; and
(3) by the addition immediately after sub-paragraph
(3) of that paragraph, of the following sub
paragraphs:-
“(4) any printed book (with effect from July 1,
2011);
2 Nation Building Tax (Amendment)
Act. No. 9 of 2012
(5) any article exported;
(6) any article sold to any exporter for export;
(7) fresh milk, green leaf, cinnamon or rubber
(latex, crape or sheet rubber) purchased from
any manufacturer or producer thereof; and
(8) petrol, diesel or kerosene sold in a filling
station.”.
Amendment of 3. Section 6 of the principal enactment is hereby
section 6 of
amended by the substitution for the words “manufactured
principal
enactment. by such person which are liable to tax under this Act”, of the
following :-
“manufactured by such person, which are liable
to tax under this Act:
Provided that where such credit for any relevant
quarter exceeds the tax so payable for that quarter,
the excess shall be deemed to be an advance
payment of tax paid under section 4 for the quarter
immediately succeeding that relevant quarter.”.
Amendment of 4. The First Schedule to the principal enactment is
First Schedule of
the principal hereby amended as follows :-
enactment.
(1) in PART I of that Schedule :-
(a) by the substitution in item (iii) for the words
“has in fact been exported from Sri Lanka;”
of the words “has in fact been exported from
Sri Lanka by such exporter directly or through
a trading house established for export
purposes (with effect from January 1, 2009);”;
Nation Building Tax (Amendment) 3
Act. No. 9 of 2012
(b) by the insertion immediately after item (xvi),
of the following new item:-
“(xviA) any goods (other than motor
vehicles and goods for personal
use) required for the purpose of
providing of services being
international transportation,
being goods consigned to
Sri Lankan Air Lines Ltd, Mihin
Lanka (Pvt) Ltd or Air Lanka
Catering Services Ltd;”;
(c) by the insertion immediately after item (xxvi),
of the following new items :-
“(xxvii) aircraft or ships classified under
Harmonized Commodity
Description and Coding Numbers
for Customs purposes at the point
of importation (with effect from
August 1, 2009);
(xxviii) timber logs classified under
Harmonized Commodity
Description and Coding Numbers
for Customs purposes at the point
of importation;
(xxix) yarn classified under Harmonized
Commodity Description and
Coding Numbers for Customs
purposes at the point of
importation;
(xxx) white canes for the blind,
classified under Harmonized
Commodity Description and
Coding Numbers for Customs
purposes at the point of
importation (effective from
December 1, 2011);
4 Nation Building Tax (Amendment)
Act. No. 9 of 2012
(xxxi) braille typewriters classified
under Harmonized Commodity
Description and Coding Numbers
for Customs purposes at the point
of importation (effective from
December 1, 2011);
(xxxii) parts of braille typewriters
classified under Harmonized
Commodity Description and
Coding Numbers for Customs
purposes at the point of
importation (effective from
December 1, 2011);
(xxxiii) braille writing papers and boards
under Harmonized Commodity
Description and Coding Numbers
for Customs purposes at the point
of importation;
(xxxiv) carriages for disabled persons,
whether or not motorized or
otherwise mechanically
propelled, classified under
Harmonized Commodity
Description and Coding Numbers
for Customs purposes at the point
of importation (effective from
December 1, 2011);
(xxxv) orthopaedic appliances
(including crutches, surgical
belts and trusses splints and other
fracture appliances, artificial parts
of the body, hearing aids and
other appliances which are worn
or carried or implanted in the
body, to compensate for a defect
Nation Building Tax (Amendment) 5
Act. No. 9 of 2012
or disability) classified under
Harmonized Commodity
Description and Coding Numbers
for Customs purposes at the point
of importation (effective from
December 1, 2011);
(xxxvi) fabric which are subject to Cess
of Rs.75 per kilogram at the point
of import;
(xxxvii) locally manufactured clay roof
tiles and pottery products, at the
point of sale by the manufacturer;
and
(xxxviii) paintings, at the point of sale by
the artist thereof.”.
5. Where the Commissioner-General of Inland Revenue Indemnity.
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 on January 1, 2012 and ending on the date of
the coming into operation 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, and the Commissioner-General of Inland Revenue
and the Director-General of Customs, as the case may be, are
hereby indemnified against all actions, civil or criminal in
respect of such collection.
6. In the event of any inconsistency between the Sinhala Sinhala text to
prevail in case
and Tamil texts of this Act, the Sinhala text shall prevail.
of inconsistency.

6 Nation Building Tax (Amendment)
Act. No. 9 of 2012
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