This is an IRD Notice about amendments to the Social Security Contribution Levy Act. It discusses new exemptions and an amendment to an existing exemption. New exemptions include motor vehicles liable to Excise Duty, equipment used by differently abled persons, importation of rough unprocessed gem stones, articles sold at duty free shops, and rice manufactured out of locally procured paddy. The amendment to the existing exemption clarifies that the exemption for generation of electricity and supply of electricity does not apply to supply of electricity by a person who holds a distribution license issued under section 13 of the Sri Lanka Electricity Act, No. 20 of 2009.
IRD Notice on Implementation of Amendments to Social Security Contribution Levy
