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Home :: Downloads ::
Acts
Acts
Income Tax (IT) -
w.e.f. Y/A 2018/2019
Inland Revenue Act, No.24 of 2017
[Certified on 24th October,2017]
Guide to Inland Revenue Act (Draft)
Inland Revenue (Amendment) Act, No.10 of 2021
[Certified on 13th May 2021]
Inland Revenue (Amendment) Act, No.45 of 2022
[Certified on 19th December 2022]
Inland Revenue (Amendment) Act, No.04 of 2023
[Certified on 08th May 2023]
Inland Revenue (Amendment) Act, No.14 of 2023
[Certified on 08th September 2023]
Income Tax (IT) - upto Y/A 2017/2018
Inland Revenue Act, No.10 of 2006
[Certified on 31st March 2006]
Inland Revenue (Amendment) Act, No.10 of 2007
[Certified on 30th March 2007]
Inland Revenue (Amendment) Act, No.09 of 2008
[Certified on 29th February 2008]
Inland Revenue (Amendment) Act, No.19 of 2009
[Certified on 31st March 2009]
Inland Revenue (Amendment) Act, No.22 of 2011
[Certified on 31st March 2011]
Inland Revenue (Amendment) Act, No.08 of 2012
[Certified on 31st March 2012]
Inland Revenue (Amendment) Act, No.18 of 2013
[Certified on 28th April 2013]
Inland Revenue (Amendment) Act, No.08 of 2014
[Certified on 24th April 2014]
Inland Revenue (Amendment) Act, No.09 of 2015
[Certified on 30th October 2015]
Consolidated Text of the Inland Revenue Act, No. 10 of 2006
[Incorporating Amendments up to 30.04.2015]
Value Added Tax (VAT)
Value Added Tax Act, No 14 of 2002
[Certified on July 26, 2002]
Value Added Tax (Amendment) Act, No 07 of 2003
[Certified on February 27, 2003]
Value Added Tax (Amendment) Act, No 13 of 2004
[Certified on Nvember 18, 2004]
Value Added Tax (Amendment) Act, No 06 of 2005
[Certified on March 30, 2005]
Value Added Tax (Amendment) Act, No 08 of 2006
[Certified on March 31, 2006]
Value Added Tax (Amendment) Act, No 14 of 2007
[Certified on April 12, 2007]
Value Added Tax (Amendment) Act, No 15 of 2008
[Certified on February 29, 2008]
Value Added Tax (Amendment) Act, No 15 of 2009
[Certified on March 31, 2009]
Value Added Tax (Amendment) Act, No 09 of 2011
[Certified on March 31, 2011]
Value Added Tax (Amendment) Act, No 07 of 2012
[Certified on March 30, 2012]
Value Added Tax (Amendment) Act, No 17 of 2013
[Certified on April 24, 2013]
Value Added Tax (Amendment) Act, No 07 of 2014
[Certified on April 24, 2014]
Consolidated Text of the Value Added Tax Act, No. 14 of 2002
[Incorporating Amendments up to 01.01.2014]
Value Added Tax (Amendment) Act, No.11 of 2015
[Certified on 30th October 2015]
Value Added Tax (Amendment) Act, No.20 of 2016
[Certified on 1st November 2016]
Value Added Tax (Amendment) Act, No.25 of 2018
[Certified on 16th of August, 2018]
Value Added Tax (Amendment) Act, No 19 of 2019
[Certified on 31st of October, 2019]
Value Added Tax (Amendment) Act, No 09 of 2021
[Certified on 13th May 2021]
Value Added Tax (Amendment) Act, No 13 of 2022
[Certified on 31st March 2022]
Value Added Tax (Amendment) Act, No 44 of 2022
[Certified on 14th December 2022]
Value Added Tax (Amendment) Act, No 32 of 2023
[Certified on 13th December 2023]
Value Added Tax (Amendment) Act, No 16 of 2024
[Certified on 20 th March 2024]
Nation Building Tax (NBT)
Nation Building Tax Act, No. 09 of 2009
[Certified on 11th March, 2009]
Nation Building Tax (NBT) (Amendment) Act, No. 32 of 2009
[Certified on 18th May, 2009]
Nation Building Tax (NBT) (Amendment) Act, No. 10 of 2011
[Certified on 31st March, 2011]
Nation Building Tax (NBT) (Amendment) Act, No. 09 of 2012
[Certified on 30th March, 2012]
Nation Building Tax (NBT) (Amendment) Act, No. 11 of 2013
[Certified on 23rd April, 2013]
Consolidated Text of the Nation Building Tax (NBT) Act, No. 09 of 2009
[Incorporating Amendments up to 30.04.2013]
Nation Building Tax (NBT) (Amendment) Act, No. 10 of 2014
[Certified on 24th April, 2014]
Nation Building Tax (NBT)(Amendment) Act, No.12 of 2015
[Certified on 30th October 2015]
Nation Building Tax (NBT)(Amendment) Act, No.22 of 2016
[Certified on 7th November 2016]
Nation Building Tax (NBT)(Amendment) Act, No.13 of 2017
[Certified on 9th August,2017]
Nation Building Tax (NBT)(Amendment) Act, No.20 of 2018
[Certified on 30th July,2018]
Nation Building Tax (NBT)(Amendment) Act, No.20 of 2019
[Certified on 31st of October, 2019]
Nation Building Tax (NBT)(Amendment) Act, No.03 of 2020
[Certified on 12th of October, 2020]
Economic Service Charge (ESC)
Economic Service Charge Act, No.13 of 2006
[Certified on 31st March 2006]
Economic Service Charge (Amendment) Act, No.15 of 2007
[Certified on 12th April 2007]
Economic Service Charge (Amendment) Act, No.11 of 2008
[Certified on 29th February 2008]
Economic Service Charge (Amendment) Act, No.16 of 2009
[Certified on 31st March 2009]
Economic Service Charge (Amendment) Act, No.11 of 2011
[Certified on 31st March 2011]
Economic Service Charge (Amendment) Act, No.11 of 2012
[Certified on 30th March 2012]
Consolidated Text of the Economic Service Charge Act, No.13 of 2006
Economic Service Charge (Amendment) Act, No.06 of 2013
[Certified on 22nd March 2013]
Economic Service Charge (Amendment) Act, No.09 of 2014
[Certified on 24th April 2014]
Economic Service Charge (Amendment) Act, No.13 of 2015
[Certified on 30th October 2015]
Economic Service Charge (Amendment) Act, No.07 of 2017
[Certified on 17th May 2017]
Economic Service Charge (Amendment) Act, No.33 of 2018
[Certified on 04th October 2018]
Economic Service Charge (Amendment) Act, No.04 of 2020
[Certified on 12th October 2020]
Betting and Gaming Levy (BNGL)
Betting and Gaming Levy Act, No.40 of 1988
[Certified on 24th November, 1988]
Betting and Gaming Levy (Amendment) Act, No.7 of 2001
[Certified on 11th April, 2001]
Finance (Amendment) Act, No.11 of 2002
[Certified on 8th July, 2002]
Betting and Gaming Levy (Amendment) Act, No.23 of 2003
[Certified on 30th July, 2003]
Betting and Gaming Levy (Amendment) Act, No.09 of 2005
[Certified on 31st March, 2005]
Betting and Gaming Levy (Amendment) Act, No.14 of 2006
[Certified on 31st March, 2006]
Betting and Gaming Levy (Amendment) Act, No.19 of 2013
[Certified on 24th April, 2013]
Consolidated Text of the Betting and Gaming Levy Act, No.40 of 1988
[Incorporating Amendments up to 30.04.2013]
Betting and Gaming Levy (Amendment) Act, No.14 of 2015
[Certified on 30th October 2015]
Betting and Gaming Levy (Amendment) Act, No.11 of 2023
[Certified on 21st August, 2023]
Stamp Duty (SD)
Stamp Duty Act, No.43 of 1982
[Certified on 10th December 1982]
Consolidated Text of the Stamp Duty Act, No.43 of 1982
Stamp Duty (Special Provisions) Act, No.12 of 2006
[Certified on 31st March 2006]
Stamp Duty (Special Provisions) (Amendment) Act, No.10 of 2008
[Certified 29th February 2008]
Consolidated Text of the Stamp Duty Act, No.12 of 2006
[Incorporating Amendments up to 31.03.2011]
Land Tax (LT)
Land (Restrictions on Alienation) Act, No.38 of 2014
[Certified on 29th October 2014]
Land ( Restrictions on Alienation) (Amendment) Act, No. 21 of 2018
[Certified on 30th July, 2018]
Debits Tax (DT)
Debits Tax Act, No.16 of 2002
[Certified on 19th August, 2002]
Debits Tax (Amendment) Act, No.05 of 2003
[Certified on 27th February, 2003]
Debits Tax (Amendment) Act, No.12 of 2007
[Certified on 11th April, 2007]
Debits Tax (Amendment) Act, No.17 of 2009
[Certified on 31st March 2009]
Debits Tax (Repeal) Act, No.14 of 2011
[Certified on 31st March 2011]
Consolidated Text of the Debits Tax Act, No.16 of 2002
[Incorporating Amendments up to 31.03.2011]
Surcharge Tax (ST)
Surcharge Tax Act, No. 14 of 2022
- [Certified on 08th of April, 2022]
Social Security Contribution Levy Act (SSCL)
Social Security Contribution Levy Act, No. 25 of 2022
- [Certified on 20th of September 2020]
Social Security Contribution Levy (Amendment) Act, No. 15 of 2023
- [Certified on 08th of September, 2023]
Social Security Contribution Levy (Amendment) Act, No. 15 of 2024
- [Certified on 20th of March, 2024]
Tax Appeals Commission
Tax Appeals Commission Act, No.23 of 2011
[Certified on 31st March, 2011]
Tax Appeals Commission (Amendment) Act, No.04 of 2012
[Certified on 15th February, 2012]
Tax Appeals Commission (Amendment) Act, No.20 of 2013
[Certified on 24th April, 2013]
Consolidated Text of the Tax Appeals Commission Act, No. 23 of 2011
[Incorporating Amendments up to 30.04.2013]
Other Levies & Taxes
Social Responsibility Levy Under Finance Act, No.5 of 2005
[Certified on 30th March, 2005]
Finance Act, No.11 of 2006
[Certified on 31st March, 2006]
Finance (Amendment) Act, No.45 of 2007
[Certified on 15th October, 2007]
Finance (Amendment) Act, No.08 of 2008
[Certified on 29th February, 2008]
Finance (Amendment) Act, No.13 of 2007
[Certified on 11th April, 2007]
Finance (Amendment) Act, No.18 of 2009
[Certified on 31st March, 2009]
Share Transaction Levy under PART II of the Finance Act, No.5 of 2005
[Certified on 30th March, 2005]
Motor Vehicle Concessionary Levy under Finance Act, No.11 of 2006
[Certified on 31st March, 2006]
Finance (Amendment) Act, No.13 of 2007
[Certified on 11th April, 2007]
Imposition of Withholding Tax on Registration of Motor Vehicles Under Finance (Amendment) Act, No.7 of 2005
[Certified on 31st March, 2005]
Tax on transfer of property to non citizens (Only in respect of recovery if any) Finance (Amendment) Act, No.8 of 2004
[Certified on 05th October, 2004]
Casino Industry Levy, Super Gain Tax, Mansion Tax, and Migrating Tax Under Finance Act, No.10 of 2015
[Certified on 30th October 2015]
Imposition of Debit Repayment Levy under Finance Act, No.35 of 2018
[Certified on 01st November, 2018]
Debit Repayment Levy (Amendment)under Finance Act, No.02 of 2020
[Certified on 21st October, 2020]
Imposition of a levy on foreign commercial transaction under Finance Act, No.21 of 2019
[Certified on 31st October, 2019]
Finance Act, No. 18 of 2021
[Certified on 15th of September 2021]
Special Provisions
Inland Revenue (Regulation Of Amnesty) Act, No. 10 Of 2004
[Certified on 20th October, 2004]
Inland Revenue (Special Provisions) Act, No. 10 Of 2003
[Certified on 17th March, 2003]
Default Taxes (Special Provisions) Act, No. 16 of 2010
[Certified on 07th December, 2010]
Default Taxes (Special Provisions)(Amendment) Act, No.14 of 2014
[Certified on 24th April, 2014]
Acts
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Last updated: 30-05-2024
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