gazette

  Publications

2023

Gazette Date	Gazette No	Gazette Description
24 Jan 2023	2316/13	Order to specify matters relation to and the manner in which tax is calculated in respect of VAT on financial Services with effect from 01.10.2022

2022

Gazette Date	Gazette No	Gazette Description
28 Dec 2022	2312/16	Inland Revenue Act, no. 24 of 2017, Notice under Section 83A
14 Dec 2022	2310/20	Return of Social Security Contribution Levy
25 Oct 2022	2303/05	Inland revenue act, No. 24 of 2017 - Notice under Subsection (2) and (3) of Section 66
31 Aug 2022	2295/10	Regulations made under Section 4 of the Casino Business (Regulation) Act, No. 17 of 2010, read with Section 3
31 Aug 2022	2295/09	Order under Section 2 of Casino Business (Regulation ) Act, No. 17 of 2010
31 Aug 2022	2295/08	Order under Section 2A of Value Added Tax Act, No. 14 of 2002
31 May 2022	2282/26	Order under Section 2A of Value Added Tax Act, No. 14 of 2002

2021

Gazette Date	Gazette No	Gazette Description
14 Dec 2021	2258/18	Notice under Paragraph 10 of Sixth Schedule
29 Jun 2021	2234/07	Information technology and enabled services prescribe for the purpose of item (Liv) of paragraph (b) of PART II of the First Schedule of the Value Added Tax Act, No. 14 of 2002 as amended by the Value Added Tax (Amendment) Act, No. 9 of 2021
29 Jun 2021	2234/06	Information technology and enabled services prescribe for the purpose of Subparagraph (ii) of Paragraph (u) of Third Schedule of the Inland Revenue Act, No. 24 of 2017 as amended by the Inland Revenue (Amendment) Act, No. 10 of 2021,
14 Jun 2021	2232/06	Notice under Section 5,10, First Schedule and Third Schedule
14 Jun 2021	2232/05	Guidelines under Section 57 of the Inland Revenue (Amendment) Act, No. 10 of 2021
02 Mar 2021	2217/07	Regulations on Transfer Pricing

2020

Gazette Date	Gazette No	Gazette Description
23 Sep 2020	2194/50	Inland Revenue Act, No. 24 of 2017 - Notice under Section 195(1)

2019

Gazette Date	Gazette No	Gazette Description
06 Dec 2019	2152/60	Amendment to the Extraordinary Gazette No. 2151/52 of 29.11.2019, publish under Value Added Tax Act
29 Nov 2019	2151/52	Order under Value Added Tax Act, (Hotel & Financial Services, Import or Supply of Goods) w.e.f. 01.12.2019
14 Nov 2019	2149/18	Stamp Duty (Special Provisions) Act No. 12 of 2006 - Order under Section 5
31 Oct 2019	2147/59	Order under Value Added Tax Act, to be Charged on Condominium Housing Units
01 Jun 2019	2125/69	Order Under Section 2a of Value Added Tax Act, No. 14 of 2002 as Amended by Act, No. 06 Of 2005
21 May 2019	2124/03	Value Added Tax Charged on Supply of Services by a Hotel, Travel Agent etc.

2018

Gazette Date	Gazette No	Gazette Description
31 Dec 2018	2104/05	Stamp Duty (Special Provisions) Act No. 12 of 2006 - Order under Section 3
31 Dec 2018	2104/04	Regulations on Transfer Pricing
01 Nov 2018	2095/20	Order to declare that the Value Added Tax shall be charged on the importation of Woven Fabrics
01 Nov 2018	2095/19	Order declare that the Value Added Tax shall be Charged on Wood Sawn or Chipped, Plywood etc.
01 Oct 2018	2091/03	Stamp Duty (Special Provisions) Act No. 12 of 2006 - Order under Section 3
17 Sep 2018	2089/13	Notify under value added tax act to charge on importation of woven Fabrics of silk, carded wool etc.
17 Sep 2018	2089/01	Order to amend the Gaz. Ex. No. 2064/53 of 01.04.2018, that published under Inland Revenue Act
11 Sep 2018	2088/25	Notify the Operation of Tourist Value Added Tax Refund Scheme (TVRS)
10 Sep 2018	2088/02	Notify the operational date on section 58A of Value Added Tax Act
02 Jul 2018	2078/06	Notify the Regulations for healthcare services for the purpose of Value Added Tax, w.e.f. 02.07.2018
01 Apr 2018	2064/64	Notify the fee to be charged in relation to an application for a private ruling requested by a tax payer.
01 Apr 2018	2064/63	Notify the requirements to registered as Authorized Representative
01 Apr 2018	2064/60	Notice specify the withhold tax from payments where the payments made to any employee and rates of tax to be withheld from such payments.
01 Apr 2018	2064/59	Notice specify the Capital gain tax return and schedules to be furnished
01 Apr 2018	2064/58	Notice specify the circumstances under which a tax payer may designate an authorized representative
01 Apr 2018	2064/57	Notice in relation to specific provision for a debt claim made by a person conducting a banking business
01 Apr 2018	2064/56	Notice in relation to the any period for which interest on a blended loan
01 Apr 2018	2064/55	Notice in relation to the circumstances in which losses on financial instruments
01 Apr 2018	2064/54	Notification specify the taxes or other levies which the deductions shall not be made in calculating a person's income
01 Apr 2018	2064/53	Order under Sec. 194 of Inland Revenue Act, no 24 of 2017, that the Regulations of Transitional Provisions
01 Apr 2018	2064/52	Order under Inland Revenue Act, No 24 of 2017, (e) III of 3rd Schedule that the official emoluments of any individual who is employed by the Asian Development Bank.
01 Apr 2018	2064/51	Order under Sec. 85 of Inland Revenue Act, No 24 of 2017, as being the Service's rendered with a Source in Sri Lanka and Pays to a resident Individual being
01 Apr 2018	2064/50	Deduction of Income Tax from Interest Payment to a Senior citizen on money deposite in Banks or Financial Institutions, From 01.04.2018

2017

Gazette Date	Gazette No	Gazette Description
26 Oct 2017	2042/21	Record Keeping Regulations No. 1 of 2017 under the Value Added Tax Act
13 Sep 2017	2036/23	The Regulations made in relation to Section 2 of the Economic Service Charge Act, No. 13 of 2006,
27 Mar 2017	2012/02	Notification of specify the records to be maintained and procedure to be adopted by persons who registered for Value Added Tax on wholesale and retail trade effective from May 02, 2016,
21 Feb 2017	2007/24	Amendment to the Order made under Stamp Duty (Special Provisions) Act that published in the Ex. Ord. Gaz. No. 1465/20 w.e.f. 21.02.2017
15 Feb 2017	2006/37	Authorized Representative Regulations No. 01 of 2006 made under Section 212 & 217 of the Inland Revenue Act No. 10 of 2006

2016

Gazette Date	Gazette No	Gazette Description
02 Nov 2016	1991/35	The Facilitation of the Implementation of Revenue Administration Management Information System (RAMIS)
01 Nov 2016	1991/17	Order to prescribe that the Cost of the any Healthcare Service other than the fees paid to medical practitioners, medical consultation fees etc. be excluded in calculating the value for the purpose of VAT w.e.f. 01.11.2016
27 Sep 2016	1986/09	Specified the Guidelines to operate Simplified Value Added Tax Scheme that effective from 01.01.2016
31 Mar 2016	1960/42	Amending the 'Part IA' of the Schedule to the notice Published in Gaz. Ex. Ord. No. 1907/26 of 25.03.2015
31 Mar 2016	1960/39	Regulations made under Sec. 212 of Inland Revenue Act, No. 10 of 2006 to amend the Regulations published in Gaz. Ex. Ord. No. 1823/05 12.08.2013, w.e.f. 01.04.2015
01 Jan 2016	1947/48	Amend the Order published under Sec. 2(1) of the Finance Act No. 25 of 2003 with effect from 01.01.2016
01 Jan 2016	1947/46	Amend the Order published under Sec. 5 of Stamp Duty (Special Provisions) Act No. 12 of 2006 by addition of new item immediately after item 33 with effect from 01.01.2016
01 Jan 2016	1947/45	Amend the item 05 of the Schedule of Order published under Sec. 3 of Stamp Duty (Special Provisions) Act No. 12 of 2006 with effect from 01.01.2016

2015

Gazette Date	Gazette No	Gazette Description
21 Sep 2015	1933/14	Amend the Item No. 07 in the Schedule of the order published in Gaz. Ex. Ord. No. 1465/19 of 05.10.2006, under Stamp Duty (Special) Provisions Act, No. 12 of 2006
16 Apr 2015	1910/02	The operation of Simplified Value Added Tax (SVAT) scheme
25 Mar 2015	1907/26	Amending the Gaz. Ex. Ord. No. 1479/6 of 09.01.2017 under Section 213 of Inland Revenue Act, No. 10 of 2006

2014

Gazette Date	Gazette No	Gazette Description
21 Nov 2014	1889/48	Stamp Duty (Special Provisions) Act No. 12 of 2006 - Order under Section 5
30 Sep 2014	1882/17	Stamp Duty (Special Provisions) Act No. 12 of 2006 - Order under Section 3
01 Sep 2014	1878/03	Stamp Duty (Special Provisions) Act No. 12 of 2006 - Order under Section 5
23 Jun 2014	1868/10	Order to specify matters relating to and the manner in which Tax is calculated in respect of VAT on Financial Services with effect from 01.01.2014
26 May 2014	1864/02	Order to amend the Stamp Duty (Special Provisions) Act, No. 12 of 2006 -(Re Shares)
09 Apr 2014	1857/09	Amending the Regulation made in relation to section 2 of the Economic Service Charge Act, No. 13 of 2006
09 Apr 2014	1857/08	Regulation made for adjustments made in the ascertainment of Profits or Income for Tax purposes in the preparation of Financial Statements in relation to any Year of Assessment commencing on or after 01.04.2012(SLRFS)
09 Jan 2014	1844/62	Writing off the Tax charged and Levied on or before 31.12.2009 on SLTB, Kesbewa and 10 other institutions on 17.12.2013

2013

Gazette Date	Gazette No	Gazette Description
12 Aug 2013	1823/05	Inland Revenue Act, No. 10 of 2006 - Transfer Pricing Regulations on International Transactions
06 Jun 2013	1813/17	Amendment to Inland Revenue Act No. 10 of 2006 - Notice under Sec. 34 (2) (r)
10 May 2013	1809/19	Amendment to the Gaz. Ex. No. 1789/9 of 17.12.2012 w.e.f. 13.05.2013 (Any Affidavit Rs. 50.00)
09 Jan 2013	1792/19	The Finance Act No. 11 of 2006 - Rescission of the Gaz. Ex. No. 1709_10 of 07.06.2011

2012

Gazette Date	Gazette No	Gazette Description
18 Dec 2012	1789/15	Stamp Duty(Special Provisions) Act, No. 12 of 2006 - Amendment to the Gaz. Ex. No. 1465/20 of 05.10.2006
17 Dec 2012	1789/09	Stamp Duty(Special Provisions) Act, No. 12 of 2006 - Amendment to the Gaz. Ex. No.1465/19 of 05.10.2006
30 Oct 2012	1782/20	Inland Revenue Act No. 10 of 2006 Notice under Sec. 34(2)(r) (Names of Villages)
04 Oct 2012	1778/32	Stamp Duty (Special Provisions) Act No. 12 of 2006 - Amendment to the Gaz. Ex. No. 1757/4 of 09.05.2012
28 May 2012	1760/04	Tax Appeals Commission Act No. 23 of 2011 - The Tax Appeals Rules, 2011
09 May 2012	1757/04	Amendment to the Gaz. Ex. No. 1752/17 of 04.04.2012
04 Apr 2012	1752/17	Stamp Duty (Special Provisions) Act, No. 12 of 2006. Amendment to the Gaz. Ex. No. 1465/20 of 05.10.2006

2011

Gazette Date	Gazette No	Gazette Description
19 Oct 2011	1728/13	Amendment to the Gaz. Ex. No. 1704/18 of 06.05.2011 - Inland Revenue Act, No. 10 of 2006
30 Jun 2011	1712/18	Amendment to the Authorized Representative Regulations No. 1 of 2006 published in Gaz. Ex. No. 1487/3 of 05.03.2007
07 Jun 2011	1709/10	The Finance Act, No. 11 of 2006 - Order under Sec. 2(1)(b)(i) and (ii)
03 Jun 2011	1708/34	Inland Revenue Act No. 10 of 2006. Order under Sec. 17A
20 May 2011	1706/18	Inland Revenue Act No. 10 of 2006 Order under Sec. 4(2)
06 May 2011	1704/18	Inland Revenue Act, No. 10 of 2006 Notice under Sec 217
31 Mar 2011	1699/44	Default Taxes (Special Provisions) 16 of 2010. Appoint the 01.04.2011 as the date on which the aforesaid Act shall come into operation
01 Jan 2011	1686/55	Inland Revenue Act No. 10 of 2006. Regulation under Sec. 212. Amendment to the regulation published in Gaz. Ex. No. 1606/31 of 19.06.2009

2009

Gazette Date	Gazette No	Gazette Description
13 Nov 2009	1627/31	Inland Revenue Act No. 10 of 2006 Order Under Sec. 13 (ddd) Amendment to the order published in the Gaz. Ex. No. 1565/19 of 05.09.2008
17 Aug 2009	1615/09	Ratification of Omission in the English text of the Gaz. Ex. No. 1606/32 of 19.06.2009
19 Jun 2009	1606/32	Inland Revenue Act No. 10 of 2006. - Order under Section 4(2). The Value to be place on any benefit set out in the schedule with effect from 1st April, 2009
19 Jun 2009	1606/31	Two third of the Nation Building Tax charged by the Nation Building Tax Act No. 9 of 2009 payable for the period commencing on 01.05. 2009 and ending on 30.06.2009
19 Jun 2009	1606/30	Amendment to Gaz. Ex. No. 1310/10 of 14.10.2003 - VAT
02 Jun 2009	1604/14	Amendment to the Order Published in the Gazette Ex. No. 1599/13 of 28.04.2009
28 Apr 2009	1599/13	General Conditions for Provident, Gratuity, Pension or Saving Fund.
01 Jan 2009	1582/35	Value Added Tax - Reduction of 15 to 12 per centum w.e.f. 01.01.2009

2008

Gazette Date	Gazette No	Gazette Description
31 Dec 2008	1582/23	Inland Revenue Act No. 10 of 2006 - Amendment to Gaz. Ex. No. 1502/5 of 19.06.2007
06 Sep 2008	1565/19	Inland Revenue Act No. 10 of 2006 - Order specify as being Services rendered in the course of carrying on of any profession of vacation with effective form the years of assessment 2008/2009
22 Apr 2008	1546/10	Inland Revenue Act No. 10 of 2006 Transfer Pricing Regulations
22 Apr 2008	1546/09	Economic Service Charge Act No. 13 of 2006 - Amendment to Gaz. Ex. No. 1506/6 of 18.06.2007
22 Apr 2008	1546/08	Inland Revenue Act No. 10 of 2006 - Re. Investment in a Hospital Project
22 Apr 2008	1546/07	Stamp Duty Special Provisions Act No. 12 of 2006 - Amendment to Gaz Ex. No. 1465/20 of 05.10.2006
22 Apr 2008	1546/05	Inland Revenue Act No. 10 of 2006 - Re. Lagging Regions
01 Jan 2008	1530/17	Debits Tax Act No. 16 of 2002. order, debits shall be exempt from debits tax
01 Jan 2008	1530/14	Amendment Act No. 6 of 2005. Tax shall be charged at the rate specified in the corresponding entry
01 Jan 2008	1530/13	Stamp Duty (Special Provisions) Act No. 2 of 2006. Amendment to the Gaz. Ex. No. 1465/19 of 05.10.2006 w.e.f. 01.01.2008

2007

Gazette Date	Gazette No	Gazette Description
04 Dec 2007	1526/10	Amendment to Gaz. Ex. No. 1502/5 of 19.06.2007 - Re. Fresh Milk
18 Jul 2007	1506/6	Economic Service Charge Act - Amendment to gaz.Ex.No.1502/10 of 20.06.2007
20 Jun 2007	1502/10	Economic Service Charge Act
19 Jun 2007	1502/05	Amendment to Gaz.Ex.No. 1447/42 of 02.06.2006 - Re. Tea bag, Yoghurt, Curd & Chili
06 Jun 2007	1500/20	Value Added Tax for Salmon, Green grams etc
05 Mar 2007	1487/08	The Inland Revenue Act - Re. Activities relating to infrastructure development
05 Mar 2007	1487/07	The Inland Revenue Act - Re. Specified Undertaking in relation to a company
05 Mar 2007	1487/06	The Inland Revenue Act - Notice Under Share Transactions Levy
05 Mar 2007	1487/05	The Inland Revenue Act - Notices Under Section 108 (1) (b) - Re. Transactions
05 Mar 2007	1487/04	The Inland Revenue Act - The Business of Accepting Deposits & Lending Money -w.e.f. 1st April 2006
05 Mar 2007	1487/03	The Inland Revenue Act - The Approval of Authorized Representatives Regulations No.1 of 2006
09 Jan 2007	1479/06	The Inland Revenue Act No. 10 of 2006 - Notices under Section 107(2)(a) & Sec. 4(3)
02 Jan 2007	1478/10	Debit Tax Act No. 16 2002
01 Jan 2007	1478/08	Turnover Tax Act No. 69 of 1981
01 Jan 2007	1478/07	Stamp Duty Act No. 12 of 2006

2006

Gazette Date	Gazette No	Gazette Description
05 Oct 2006	1465/20	Stamp Duty Act - Order under Sec. 5. Re. Affidavit & Mortgages by Public Officers
05 Oct 2006	1465/19	Stamp Duty Act - Order under Section 3 - Re. Stamp Duty for Affidavit, Policy of Insurance & etc.
03 Apr 2006	1439/03	Stamp Duty Act, no. 43 of 1982 - Order under Section 69