Inland Revenue and SSCL amendment bills effective from today

Inland Revenue and SSCL amendment bills effective from today

September 8, 2023   04:28 pm

Speaker of Parliament Mahinda Yapa Abeywardena today (Sept. 08) endorsed the certificate on the Inland Revenue (Amendment) Bill and Social Security Contribution Levy (Amendment) Bill.

Accordingly, the Inland Revenue (Amendment) Act No. 14 of 2023 and the Social Security Contribution Levy (Amendment) Act No. 15 of 2023 will come into effect from today.

The two Bills were passed in parliament on Thursday (Sept. 07) following a two-day debate which commenced on Wednesday (Sept. 06).

At the end of the debate, a division was called for the Inland Revenue (Amendment) Bill, which received 103 votes in favour and 58 against. Amendments were added to the Bill during the Committee Stage and the third reading of the Bill was passed without a vote.

Meanwhile, the Social Security Contribution Levy (Amendment) Bill too was passed in parliament, but without a vote.

On Tuesday (Sept. 05), Speaker of Parliament Mahinda Yapa Abeywardena communicated the Supreme Court’s determination on the Inland Revenue (Amendment) Bill.

The top court had determined that the bill should be passed by a simple majority in parliament, while maintaining that neither the bill, which was challenged in court, nor any of its provisions are inconsistent with Article 12 or any provisions of the Constitution.

Last week, the Supreme Court concluded the deliberations of the petitions filed challenging the Inland Revenue (Amendment) Draft Bill, which was presented to the parliament by the government.  

The petitions had been filed by two persons including Chaturanga Abeysinghe, an activist of the National People’s Power (NPP), alleging that if passed in parliament, the proposed bill will revise a number of levies and will also further empower the Inland Revenue Department as the primary agent for collecting taxes and dealing with issues arising with taxes on behalf of the government.

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