<?xml version="1.0" encoding="UTF-8"?>
<record
    xmlns:xsi="http://www.w3.org/2001/XMLSchema-instance"
    xsi:schemaLocation="http://www.loc.gov/MARC21/slim http://www.loc.gov/standards/marcxml/schema/MARC21slim.xsd"
    xmlns="http://www.loc.gov/MARC21/slim">

  <leader>00869nam a22003497a 4500</leader>
  <controlfield tag="003">IBSLLIB</controlfield>
  <controlfield tag="005">20260604053335.0</controlfield>
  <controlfield tag="008">260604b        |||||||| |||| 00| 0 eng d</controlfield>
  <datafield tag="020" ind1=" " ind2=" ">
    <subfield code="a">9558119024</subfield>
  </datafield>
  <datafield tag="040" ind1=" " ind2=" ">
    <subfield code="a">IBSLLIB </subfield>
    <subfield code="b">eng</subfield>
  </datafield>
  <datafield tag="041" ind1=" " ind2=" ">
    <subfield code="h">Eng</subfield>
  </datafield>
  <datafield tag="082" ind1=" " ind2=" ">
    <subfield code="a">336.2</subfield>
    <subfield code="b">BAL</subfield>
  </datafield>
  <datafield tag="100" ind1=" " ind2=" ">
    <subfield code="a">Balaratnam , S.</subfield>
  </datafield>
  <datafield tag="245" ind1=" " ind2=" ">
    <subfield code="a">Value Added Tax In Sri Lanka </subfield>
  </datafield>
  <datafield tag="250" ind1=" " ind2=" ">
    <subfield code="a">1st ed.</subfield>
  </datafield>
  <datafield tag="260" ind1=" " ind2=" ">
    <subfield code="a">Colombo :</subfield>
    <subfield code="b">Tax publications LTD , </subfield>
    <subfield code="c">2002</subfield>
  </datafield>
  <datafield tag="300" ind1=" " ind2=" ">
    <subfield code="a">525 p ; </subfield>
    <subfield code="c">23 cm </subfield>
  </datafield>
  <datafield tag="505" ind1=" " ind2=" ">
    <subfield code="a">Taxable persons </subfield>
  </datafield>
  <datafield tag="505" ind1=" " ind2=" ">
    <subfield code="a">Taxable activity </subfield>
  </datafield>
  <datafield tag="505" ind1=" " ind2=" ">
    <subfield code="a">Supply </subfield>
  </datafield>
  <datafield tag="505" ind1=" " ind2=" ">
    <subfield code="a">Exemption </subfield>
  </datafield>
  <datafield tag="505" ind1=" " ind2=" ">
    <subfield code="a">Ascertaining VAT Liability </subfield>
  </datafield>
  <datafield tag="505" ind1=" " ind2=" ">
    <subfield code="a">Enforcement </subfield>
  </datafield>
  <datafield tag="650" ind1=" " ind2=" ">
    <subfield code="a">Social sciences</subfield>
  </datafield>
  <datafield tag="650" ind1=" " ind2=" ">
    <subfield code="a">Economics </subfield>
  </datafield>
  <datafield tag="650" ind1=" " ind2=" ">
    <subfield code="a">Public finance</subfield>
  </datafield>
  <datafield tag="650" ind1=" " ind2=" ">
    <subfield code="a"> Taxes</subfield>
  </datafield>
  <datafield tag="653" ind1=" " ind2=" ">
    <subfield code="a">Individuals </subfield>
  </datafield>
  <datafield tag="653" ind1=" " ind2=" ">
    <subfield code="a">Patnership </subfield>
  </datafield>
  <datafield tag="653" ind1=" " ind2=" ">
    <subfield code="a">Trade or business </subfield>
  </datafield>
  <datafield tag="942" ind1=" " ind2=" ">
    <subfield code="c">LBK</subfield>
  </datafield>
  <datafield tag="999" ind1=" " ind2=" ">
    <subfield code="c">22233</subfield>
    <subfield code="d">22233</subfield>
  </datafield>
  <datafield tag="952" ind1=" " ind2=" ">
    <subfield code="0">0</subfield>
    <subfield code="1">0</subfield>
    <subfield code="4">0</subfield>
    <subfield code="7">0</subfield>
    <subfield code="8">LEN</subfield>
    <subfield code="a">IBSLLIB</subfield>
    <subfield code="b">IBSLLIB</subfield>
    <subfield code="c">LEN</subfield>
    <subfield code="d">2025-09-27</subfield>
    <subfield code="e">Donation </subfield>
    <subfield code="i">10602</subfield>
    <subfield code="l">0</subfield>
    <subfield code="o">336.2 BAL</subfield>
    <subfield code="p">10602</subfield>
    <subfield code="r">2026-06-04 05:34:34</subfield>
    <subfield code="w">2026-06-04</subfield>
    <subfield code="y">LBK</subfield>
  </datafield>
</record>
