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Value Added Tax Act No - IRD

Value Added Tax Act No 14 of 2002 (Incorporating Amendments up to 01. 01. 2014) ii TABLE OF SECTIONS Section Page 1. Short title and date of operation 1 CHAPTER I Impositions of Value Added Tax 2. Imposition of Value Added Tax 1 2A. Minister may vary the rates by order 10 3. Tax not be charged on wholesale or retain supply of goods 10 4. Time of supply 11 5. Value of supply of goods or services 12 6. Value of goods imported 15 7. Zero rating 15 8. supplies and importation exempted from tax 16 9. Goods or services supplied in Sri Lanka 17 CHAPTER II Registration 10. Persons making supplies in the course of a taxable activity to be registered 17 11. Importers of goods to notify Commissioner General 19 12.

Supplies and importation exempted from tax 16 9. Goods or services supplied in Sri Lanka 17 CHAPTER II Registration ... Persons liable to pay tax upon liquidation of a company or dissolution of a body of persons 68 CHAPTER X Refund of Tax 58. Refund of excess tax 69 58A. Refund of tax to tourist 69 59. Interest on refunds 70

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Transcription of Value Added Tax Act No - IRD

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