Nation Building Tax (Amendment) Act, No. 20 of 2018 is certified by the Hon. Speaker on 30th of July, 2018 to amend the Nation Building Tax Act, No. 9 of 2009. Summary of the Act stated below.
This amended is to limit the period of exemption granted to certain liquor identified under Harmonized Commodity Description and Coding Numbers for customs purposes and to provide for the revision of the existing criteria relating to tax exemptions for which locally manufactured coconut related articles and liquor in the stock remain unsold and the supply of electricity; and to extend the exemption for the importation of certain new articles and certain services.
- Nation Building Tax (Amendment) Act, No. 20 of 2018 – English
- Nation Building Tax (Amendment) Act, No. 20 of 2018 – Sinhala
Analysis of NBT changes
