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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.

Certificate of registration 20 16. Cancellation of Registration 21 17. Registered person to return certificate on cancellation 22 ... Incorporating the following Amendment Acts ... Value Added Tax (Amendment) Act No. 49 of 2006 - (Certified on December 15, 2006) Value Added Tax (Amendment) Act No. 14 of 2007 ...

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Transcription of Value Added Tax Act No - IRD

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