TEMPORARY RESIDENCE TAX ACT

Arrangement of Sections

1. Short title.

2. Charge of the tax.

3. Exemptions from the tax.

4. Liability to pay the tax.

5. Provisions for recovery of tax.

6. Failure to pay the tax, to be a ground for the cancellation of visa.

7. Proof of stay in Sri Lanka.

8. Sums paid or recovered as tax, to be credited to the Consolidated Fund.

9. Alteration of the tax.

10. Power to vary or amend the Schedule to this Act.

11. Provisions of this Act to be in addition to and not in derogation of the provisions of the principal enactment.

12. Interpretation.

SCHEDULE

15 of 1971.

AN ACT to make provision for the levy and recovery of a tax computed with reference to the stay in Sri Lanka of certain persons who are not citizens of Sri Lanka and for matters connected therewith or incidental thereto.

[Date of Commencement: 17th March, 1971]

1. Short title.

This Act may be cited as the Temporary Residence Tax Act.

2. Charge of the tax.

(1) Subject to the other provisions of this Act, there shall be charged from every person—

(a) who is not a citizen of Sri Lanka; and

(b) who, after the relevant date, remains in Sri Lanka—

(i) for a period exceeding three months under the authority of a visa granted to him; or

(ii) for a period exceeding three months after the expiration of the period for which he is authorised to remain in Sri Lanka by a visa granted to him, a tax (hereafter in this Act referred to as "the tax”), for the period of his stay in Sri Lanka computed at the rate set out in subsection (2).

(2) The rate of tax—

(A) in the case of a person referred to in sub-paragraph (i) of paragraph (b) of subsection (1), shall—

(a) if the visa granted to him is for a period, exceeding twelve months; be—

(i) five hundred rupees in respect of the first twelve months; and

(ii) an additional five hundred rupees, in respect of each subsequent period exceeding three months but not exceeding twelve months; and

(b) if the visa granted to him is for a period, not exceeding twelve months, be five hundred rupees in respect of that period;

(B) in respect of any person referred to in sub-paragraph (ii) of paragraph (b) of subsection (1) shall—

(a) if the period for which he is authorised to remain in Sri Lanka under the visa granted to him expired before the relevant date and he remains in Sri Lanka on or after April 2, 1971, be five hundred rupees for the period commencing on the relevant date and ending on April 2, 1971, and an additional five hundred rupees for each subsequent period exceeding three months but not exceeding twelve months;

(b) if the period for which he is authorised to remain in Sri Lanka expired on or after the relevant date but before the date of commencement of this Act or expires on or after the date of commencement of this Act and he remains in Sri Lanka—

(i) for a period exceeding twelve months, be five hundred rupees for the first twelve months, and an additional five hundred rupees for each subsequent period, exceeding three months but not exceeding twelve months; or

(ii) for a period, exceeding three months but not exceeding twelve months, be five hundred rupees in respect of that period.

(3) Any person who under subsection (1) is liable to pay the tax is hereafter in this Act referred to as a "person subject to the tax”.

3. Exemptions from the tax.

(1) The following persons shall be exempt from the tax—

(i) any person referred to in paragraph (a), paragraph (c), paragraph (d) or paragraph (e) of section 2 (1) of the principal enactment and the spouse and every dependent child, parent, brother or sister of any person referred to in the aforesaid paragraphs, and every member of the official staff of any person referred to in the aforesaid paragraphs;

(ii) any person referred to in paragraph (b) of section 2(1) of the principal enactment and—

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