The Speaker has informed Parliament that the Supreme Court has deliberated the amend bill on the Nation Building Tax is in accordance with the constitution of Sri Lanka.
The observation was made by Speaker Karu Jayasuriya during todays Parliament session, Ada Derana reporter said.
NBT is payable by every person (individual, Company, body of persons) or partnership who imports any article (other than any excepted article and any article in the personal baggage) into Sri Lanka, or carries on the business of manufacturing of any article other than any excepted article; or carries on the business of wholesale or retail sales of any article (other than such sale by the manufacturer of that article to whom the NBT provisions are applicable as the manufacture and liable under item (2) above, or carries on the business of providing a service of any description, including the business of banking or finance, other than any excepted service.
