View All - 2026 Acts Section No : Acts & Ordinances VALUE ADDED TAX (AMENDMENT) ACTMarginal Notes1. ?This Act may be cited as the Value Added Tax (Amendment) Act, No. 14 of 2026.2. Amendment of section 2 of the Act, No.14 of 20023. Amendment of section 5 of the principal enactment.4. Amendment of section 7 of the principal enactment.5. Amendment of section 21 of the principal enactment.6. Amendment of section 22 of the principal enactment.7. Amendment of section 25C of the principal enactment8. Insertion of new Chapter IIIC in the principal enactment9. Insertion of new section 48C in the principal enactment10. Amendment of section 58 of the principal enactment11. Insertion of new section 64B in the principal enactment12. Amendment of section 66 of the principal enactment13. Amendment of section 67 of the principal enactment14. Replacement of section 68 of the principal enactment15. Amendment of section 73 of the principal enactment16. Amendment of section 83 of the principal enactment17. Amendment of the First Schedule of the principal enactment18. Sinhala Text to prevail in case of inconsistency