The Hon. (Dr.) Anil Jayantha
Clarified that VAT and the Social Security Contribution Levy (SSCL) should not be treated as equivalent, noting that VAT applies to value addition across the supply chain while SSCL issues, particularly for motor vehicles, relate to imports and resale practices. Explained that charging SSCL at import and not again on resale is intended to ensure fair and balanced taxation. The related Bill was then passed with amendments to Clauses 2–4.
Verbatim record (translated)
Machine-translated from Sinhala / Tamil / English¶ 01 Hon. Member, let us not conflate VAT and SSCL. VAT is computed on value addition throughout the chain; equivalence varies by stage and sector. The SSCL issue arose notably in motor vehicles because imports are done by individuals or by groups as a business, including the secondary market. By charging at import and not again on resale, we aim for fairness and balance in taxation.
¶ 02 Thank you.
¶ 03 [Proceedings on the Bill follow: Question put and agreed to; Bill read a Second time; referred to Committee; considered in Committee; Minister Anil Jayantha moved amendments to Clauses 2–4; amendments put and agreed to; Clauses 2–4 as amended ordered to stand part; remaining clauses and enacting provisions ordered to stand part; Bill reported with amendments; Third Reading moved; question put and agreed to; Bill, as amended, read a Third time and passed.]
Provenance
- Source
- Hansard, Tuesday, 7 April 2026 ·No. 23476 ·English daily/uncorrected Hansard
- Page · column
- not yet extracted — page/column anchors are not in the current dataset; the source PDF is the citable location.
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/lk/speeches/599
Cite as: The Hon. (Dr.) Anil Jayantha. 10th Parliament, Parliament of Sri Lanka. Hansard, 7 April 2026. No. 23476. Politick, https://staging.politick.io/lk/speeches/599