Section No :

Legislative Enactments NATION BUILDING TAX Marginal Notes 1. This Act may be cited as the Nation Building Tax Act, No. 9 of 2009 and shall come into operation on February 1, 2009. 2. Person to whom this Act applies.[2, 10 of 2011] 3. Imposition of a Nation Building Tax.[2, 32 of 2009] [3, 10 of 2011] [2, 9 of 2012] [2, 11 of 2013] [2, 10 of 2014] [2, 12 of 2015] [2, 22 of 2016] [2, 20 of 2018] [2, 20 of 2019] [2, 3 of 2020] 4. Payment of the tax [4, 10 of 2011] 5. Collection of the Tax by the Director General of Customs. 6. Tax Credits. [5, 10 of 2011] [3, 9 of 2012][3, 12 of 2015] 6A. Turnover from Islamic Financial Transactions to be chargeable to tax [6, 10 of 2011] 6B. Use of electronic communications or electronic records[4, 12 of 2015] 7. Notice of chargeability. 8. Certain provisions of the Inland Revenue Act to apply. [3, 32 of 2009] [ 14, 23 of 2011] [3, 22 of 2016] [3, 20 of 2019] 9. Sinhala text to prevail in case of inconsistency. 10. Interpretation [7, 10 of 2011] [8, 10 of 2011][5, 12 of 2015] [4, 20 of 2019]