Exports (Special Tax) Law

Arrangement of Sections

1. Short title.

2. Charge of the tax.

3. Payment of the tax.

4. Default in the payment of the tax.

5. Assessments.

6. Appeals.

7. Finality of assessments.

8. Tax to be a first charge.

9. Recovery by seizure and sale.

10. Proceedings for recovery before a Magistrate.

11. Recovery of tax out of debts.

12. Recovery of tax from persons leaving the island.

13. Use of more than one means of recovery.

14. Meaning of "the tax” in section 8 to 13.

15. Tax paid under this Law deemed to be an expense incurred in the production of profits and income for the purpose of the Inland Revenue Act, No. 4 of 1963.

16. Tax paid in excess to be refunded.

17. Power of Commissioner-General to call for returns and information.

18. Offences.

19. Power of Minister to waive or reduce tax in certain circumstances.

20. Interpretation.

20 of 1978.

A LAW to impose on persons who have exported certain goods prior to the midnight of 15/16 November, 1977, and receive payment in Sri Lanka rupees on or after the midnight of 15/16 November. 1977, a tax computed by reference to the export duty and cesses which such persons would have been liable to pay on such goods had such goods been exported on or after the midnight of 15/16 November 1977; and to provide for matters connected therewith or incidental thereto.

[Date of Commencement: 22nd June, 1978]

1. Short title.

This Law may be cited as the Exports (Special Tax) Law.

2. Charge of the tax.

Where any person—

(a) has exported any goods prior to the midnight of 15/16 November, 1977, and

(b) has received payment in, or has been credited with, or has otherwise received a benefit in, Sri Lanka rupees, on or after the midnight of 15/16 November, 1977, for, or in respect of such goods,

such person shall be liable to a tax (hereinafter referred to as "the tax”) of such amount as is equivalent to the amount of the difference between—

(i) the aggregate of the amounts of any export duty and cess which would have been leviable and payable on such goods, had such goods been exported on or after the midnight of 15/16 November, 1977; and

(ii) the aggregate of the amounts of any export duty and cess which were levied and paid on such, goods at the time at which such goods were exported:

Provided however, that a person who has exported any goods prior to the midnight of 15/16 November, 1977, and has received payment in, or has been credited with, or has otherwise received a benefit in, Sri Lanka rupees on or after the mid night of 15/18 November, 1977, for, or in respect of, such goods shall not be liable to the tax if such person has received such payment or has been so credited with Sri Lanka rupees, or has received such benefit, in accordance with the terms of a contract entered into by such person with a commercial bank prior to the midnight of 15/16 November, 1977, for the purchase by such bank, of the foreign exchange which will accrue to such person from the export of such goods.

3. Payment of the tax.

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Recent Updates

NATIONAL TRANSPORT COMMISSION (AMENDMENT) ACT, NO. 6 OF 2017


ECONOMIC SERVICE CHARGE (AMENDMENT) ACT, NO. 7 OF 2017


CIVIL PROCEDURE CODE (AMENDMENT) ACT, NO. 8 OF 2017


OFFICE ON MISSING PERSONS (ESTABLISHMENT, ADMINISTRATION AND DISCHARGE OF FUNCTIONS) (AMENDMENT) ACT, NO. 9 OF 2017


IMMIGRANTS AND EMIGRANTS (AMENDMENT) ACT, No. 7 OF 2015


NATIONAL TRANSPORT COMMISSION (AMENDMENT) ACT, NO. 6 OF 2017


ECONOMIC SERVICE CHARGE (AMENDMENT) ACT, NO. 7 OF 2017


CIVIL PROCEDURE CODE (AMENDMENT) ACT, NO. 8 OF 2017


OFFICE ON MISSING PERSONS (ESTABLISHMENT, ADMINISTRATION AND DISCHARGE OF FUNCTIONS) (AMENDMENT) ACT, NO. 9 OF 2017


IMMIGRANTS AND EMIGRANTS (AMENDMENT) ACT, No. 7 OF 2015


NATIONAL TRANSPORT COMMISSION (AMENDMENT) ACT, NO. 6 OF 2017


ECONOMIC SERVICE CHARGE (AMENDMENT) ACT, NO. 7 OF 2017


CIVIL PROCEDURE CODE (AMENDMENT) ACT, NO. 8 OF 2017


OFFICE ON MISSING PERSONS (ESTABLISHMENT, ADMINISTRATION AND DISCHARGE OF FUNCTIONS) (AMENDMENT) ACT, NO. 9 OF 2017


IMMIGRANTS AND EMIGRANTS (AMENDMENT) ACT, No. 7 OF 2015


NATIONAL TRANSPORT COMMISSION (AMENDMENT) ACT, NO. 6 OF 2017


ECONOMIC SERVICE CHARGE (AMENDMENT) ACT, NO. 7 OF 2017


CIVIL PROCEDURE CODE (AMENDMENT) ACT, NO. 8 OF 2017


OFFICE ON MISSING PERSONS (ESTABLISHMENT, ADMINISTRATION AND DISCHARGE OF FUNCTIONS) (AMENDMENT) ACT, NO. 9 OF 2017


IMMIGRANTS AND EMIGRANTS (AMENDMENT) ACT, No. 7 OF 2015


NATIONAL TRANSPORT COMMISSION (AMENDMENT) ACT, NO. 6 OF 2017


ECONOMIC SERVICE CHARGE (AMENDMENT) ACT, NO. 7 OF 2017


CIVIL PROCEDURE CODE (AMENDMENT) ACT, NO. 8 OF 2017


OFFICE ON MISSING PERSONS (ESTABLISHMENT, ADMINISTRATION AND DISCHARGE OF FUNCTIONS) (AMENDMENT) ACT, NO. 9 OF 2017


IMMIGRANTS AND EMIGRANTS (AMENDMENT) ACT, No. 7 OF 2015


NATIONAL TRANSPORT COMMISSION (AMENDMENT) ACT, NO. 6 OF 2017


ECONOMIC SERVICE CHARGE (AMENDMENT) ACT, NO. 7 OF 2017


CIVIL PROCEDURE CODE (AMENDMENT) ACT, NO. 8 OF 2017


OFFICE ON MISSING PERSONS (ESTABLISHMENT, ADMINISTRATION AND DISCHARGE OF FUNCTIONS) (AMENDMENT) ACT, NO. 9 OF 2017


IMMIGRANTS AND EMIGRANTS (AMENDMENT) ACT, No. 7 OF 2015


NATIONAL TRANSPORT COMMISSION (AMENDMENT) ACT, NO. 6 OF 2017


ECONOMIC SERVICE CHARGE (AMENDMENT) ACT, NO. 7 OF 2017


CIVIL PROCEDURE CODE (AMENDMENT) ACT, NO. 8 OF 2017


OFFICE ON MISSING PERSONS (ESTABLISHMENT, ADMINISTRATION AND DISCHARGE OF FUNCTIONS) (AMENDMENT) ACT, NO. 9 OF 2017


IMMIGRANTS AND EMIGRANTS (AMENDMENT) ACT, No. 7 OF 2015


NATIONAL TRANSPORT COMMISSION (AMENDMENT) ACT, NO. 6 OF 2017


ECONOMIC SERVICE CHARGE (AMENDMENT) ACT, NO. 7 OF 2017


CIVIL PROCEDURE CODE (AMENDMENT) ACT, NO. 8 OF 2017


OFFICE ON MISSING PERSONS (ESTABLISHMENT, ADMINISTRATION AND DISCHARGE OF FUNCTIONS) (AMENDMENT) ACT, NO. 9 OF 2017


IMMIGRANTS AND EMIGRANTS (AMENDMENT) ACT, No. 7 OF 2015