TELECOMMUNICATION LEVY ACT

Arrangement of Sections

1. Short title.

PART I

Telecommunication Levy

2. Imposition of Telecommunication Levy.

3. Mode of collection of levy.

4. Commission to collect levy on behalf of the Government.

5. Secretary to the Treasury to issue guidelines.

6. Action in cases of failure to pay levy.

PART II

Amendment of Part II of the Finance Act, No. 11 of 2004

7. Amendment of Part II of the Finance Act, No. 11 of 2004.

8. Part II of the Finance Act, No. 11 of 2004 not to apply.

PART III

General

9. Regulations.

10. Indemnity.

11. Sinhala text to prevail in case of inconsistency.

12. Interpretation.

21 of 2011,

8 of 2013,

11 of 2014.

AN ACT to impose the Telecommunication Levy from persons receiving any Telecommunication service commencing from January 1, 2011; to amend Part II of the Finance Act, No. 11 of 2004; and to provide for matters connected therewith or incidental thereto.

[Date of Commencement: 31st March, 2011]

1. Short title.

This Act may be cited as the Telecommunication Levy Act.

PART I

Telecommunication Levy

2. Imposition of Telecommunication Levy.

There shall be charged and levied from every person receiving any Telecommunication service (hereinafter referred to as "the recipient”) a levy called Telecommunication Levy—

(a) for the period commencing on or after January 1, 2011 but prior to January 1, 2013, at the rate of twenty per centum;

(b) for the period commencing on or after January 1, 2013 but prior to January 1, 2014—

(i) at the rate of ten per centum, on the value of supply of internet services; and

(ii) at the rate of twenty per centum, on the value of the supply of telecommunication services other than the supply of internet services;

(c) for any period commencing on or after January 1, 2014—

(i) at the rate of ten per centum, on the value of supply of internet services; and

(ii) at the rate of twenty five per centum, on the value of the supply of telecommunication services other than the supply of internet services,

on the value of the supply of the telecommunication services provided by the operator, on the receipt of such telecommunication service in respect of each month:

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SUGATHADASA NATIONAL SPORTS COMPLEX AUTHORITY (AMENDMENT) ACT, No. 14 OF 2017


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NATION BUILDING TAX (AMENDMENT)ACT, No. 13 OF 2017


SUGATHADASA NATIONAL SPORTS COMPLEX AUTHORITY (AMENDMENT) ACT, No. 14 OF 2017


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


PROVINCIAL COUNCILS ELECTIONS (AMENDMENT) ACT, No. 17 OF 2017


FISHERIES AND AQUATIC RESOURCES(AMENDMENT) ACT, No. 11 OF 2017


NATION BUILDING TAX (AMENDMENT)ACT, No. 13 OF 2017


SUGATHADASA NATIONAL SPORTS COMPLEX AUTHORITY (AMENDMENT) ACT, No. 14 OF 2017


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


PROVINCIAL COUNCILS ELECTIONS (AMENDMENT) ACT, No. 17 OF 2017


FISHERIES AND AQUATIC RESOURCES(AMENDMENT) ACT, No. 11 OF 2017


NATION BUILDING TAX (AMENDMENT)ACT, No. 13 OF 2017


SUGATHADASA NATIONAL SPORTS COMPLEX AUTHORITY (AMENDMENT) ACT, No. 14 OF 2017


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


PROVINCIAL COUNCILS ELECTIONS (AMENDMENT) ACT, No. 17 OF 2017


FISHERIES AND AQUATIC RESOURCES(AMENDMENT) ACT, No. 11 OF 2017


NATION BUILDING TAX (AMENDMENT)ACT, No. 13 OF 2017


SUGATHADASA NATIONAL SPORTS COMPLEX AUTHORITY (AMENDMENT) ACT, No. 14 OF 2017


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


PROVINCIAL COUNCILS ELECTIONS (AMENDMENT) ACT, No. 17 OF 2017


FISHERIES AND AQUATIC RESOURCES(AMENDMENT) ACT, No. 11 OF 2017


NATION BUILDING TAX (AMENDMENT)ACT, No. 13 OF 2017


SUGATHADASA NATIONAL SPORTS COMPLEX AUTHORITY (AMENDMENT) ACT, No. 14 OF 2017


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