Speaker Dr. Jagath Wickramaratne announced in Parliament today that he endorsed the certificate on three significant Bills on 17 December 2025, marking their formal enactment.

The certified Bills are:

Social Security Contribution Levy (Amendment) Act, No. 24 of 2025

Betting and Gaming Levy (Amendment) Act, No. 25 of 2025 Strategic Development Projects (Amendment) Act, No. 26 of 2025

Social Security Contribution Levy (Amendment) This Bill amends the Social Security Contribution Levy Act, No. 25 of 2022. It was presented on 09 October 2025 and passed on 05 December 2025, aiming to strengthen revenue collection for social security.

Betting and Gaming Levy (Amendment)

Passed on 05 December 2025, this amendment revises Section 2 of the principal enactment. Key changes include:

Limiting the previous 10% gross collection levy to the period April 1, 2023 – October 1, 2025.

Increasing the levy on bookmakers and gambling businesses to 18% from October 1, 2025.

Raising the casino entrance levy for Sri Lankan citizens to USD 100.

Strategic Development Projects (Amendment)

Presented on 14 November 2025 and passed on 05 December 2025, this Bill introduces major reforms:

Reduces maximum tax holiday from 25 years to 10 years.

Requires mandatory ex-ante cost-benefit analysis by the Ministry of Finance before granting concessions.

Establishes ex-post monitoring by the BOI, with powers to impose penalties or revoke exemptions for non-compliance.

Mandates tax return filing and annual publication of tax expenditure reports.