Nation Building Tax (NBT)

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Nation Building Tax (NBT) was imposed with effect from 01. 02. 2009 by the Nation Building Tax Act, No. 9 of 2009 and subsequent amendments

Accordingly, NBT shall be chargeable on liable turnover of,

  • Article (Goods) Importer,
  • Person who engages in the business of Manufacturing of article,
  • Person who engages in the business of providing of services and
  • Person who engages in the business of whole sale and retail.
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