TURNOVER TAX ACT

Arrangement of Sections

1. Short title.

CHAPTER I

IMPOSITION OF TURNOVER TAX

2. Imposition of turnover tax.

3. Circumstances in which a person becomes chargeable with turnover tax.

CHAPTER II

EXEMPTIONS

4. Exemption from turnover tax.

CHAPTER III

TURNOVER

5. Turnover.

6. Different business deemed to be one business.

CHAPTER IV

RATES OF TAX

7. Rate of turnover tax.

8. Excepted Articles.

CHAPTER V

RETURNS

9. Returns and information to be furnished.

CHAPTER VI

PAYMENT OF TAX

10. Payment of turnover tax.

11. Penalty for default.

CHAPTER VII

LEVY AND COLLECTION OF TURNOVER TAX ON ARTICLES MANUFACTURED ABROAD AND
IMPORTED INTO SRI LANKA

12. Levy of turnover tax on articles manufactured abroad and imported into Sri Lanka and collection of such tax.

CHAPTER VIII

ASSESSMENTS

13. Power of assessor to make assessments.

14. Additional assessments.

15. Assessor to give reasons for not accepting a return.

16. Power of Assessor to estimate sale price.

CHAPTER IX

APPEALS

17. Appeals to the Commissioner-General.

18. Appeal to the Board of Review.

19. Appeal on a question of law to the court of Appeal.

CHAPTER X

FINALITY OF ASSESSMENTS AND PENALTY FOR INCORRECT RETURNS

20. Assessments or amended assessments to be final.

21. Penalty for underpayment of turnover tax.

CHAPTER XI

SPECIAL CASES

22. Who may act for incapacitated person.

23. Precedent partner to act on behalf of partnership.

24. Principal officer to act on behalf of a company or body of persons.

25. Liability to pay turnover tax in the case of cessation of business.

26. Liability of executor to pay turnover tax.

27. Liability of certain persons to pay turnover tax in respect of business not belonging to them.

28. Joint agents, trustees and executors.

29. Persons liable to pay turnover tax upon liquidation of a company or dissolution of a body of persons.

29A. Certain transactions and dispositions to be disregarded.

CHAPTER XII

RECOVERY OF TAX

30. Meaning of turnover tax for the purposes of section 31 to 38.

31. Turnover tax to be a first charge.

32. Notice to defaulter.

33. Recovery of turnover tax by seizure and sale.

34. For the purposes of this section "movable property” shall include plant and machinery.

35. Recovery of turnover tax out of debts.

36. Recovery of turnover tax from persons leaving Sri Lanka.

37. Use of more than one means of recovery.

38. Power of Commissioner-General to obtain information for the recovery of turnover tax.

39. Delegation of Commissioner-General to obtain information for the recovery of turnover tax.

CHAPTER XIII

MISCELLANEOUS

40. Validity of assessments.

41. Signature and service of notices.

42. Power to search buildings or places.

43. Power to search business premises.

44. Vouchers to be prepared and issued by every person chargeable with turnover tax.

45. Register of transactions.

CHAPTER XIV

REGISTRATION OF MANUFACTURERS

46. Registration of manufacturer and issue of vouchers by him.

CHAPTER XIVA

CREDITS AND REFUNDS

47. Deduction by registered manufacturer.

48. Deduction tax paid to Director-General of Customs.

48A. Deduction by manufacturer of turnover tax paid on machinery or equipment.

48B. Deduction by manufacturer of turnover tax paid on machinery or equipment for any quarter commencing on or after January 1, 1993.

49. Turnover tax paid in excess to be refunded.

CHAPTER XV

DEDUCTION OF TURNOVER TAX FROM PAYMENTS

50. Deduction of turnover tax from payments.

CHAPTER XVA

DEDUCTION OF WITHHOLDING TURNOVER TAX ON SALES BY IMPORTERS AND MANUFACTURES

50A. Withholding turnover tax on sales by importers and manufacturers.

50B. Application of Provisions of this Act with holding turnover tax.

CHAPTER XVI

PENALTIES AND OFFENCES

51. Breach of secrecy and other matters to be offences.

52. Penal provisions relating to fraud.

53. Penal provisions relating to returns etc.

54. Compounding of offences.

55. Prosecution to be with the sanction, of the Commissioner-General.

CHAPTER XVII

ADMINISTRATION

56. Administration.

57. Official secrecy.

58. Forms and register of transactions.

CHAPTER XVIII

INTERPRETATION

59. Interpretation.

CHAPTER XIX

APPLICATION OF PART XII OF THE FINANCE ACT, No. 11 OF 1963

60. Application of part XII of the Finance Act, No. 11 of 1963.

69 of 1981,

39 of 1983,

47 of 1984,

54 of 1985,

9 of 1987,

6 of 1988,

6 of 1989,

43 of 1990,

13 of 1991,

31 of 1992,

27 of 1993,

8 of 1997,

46 of 1998.

AN ACT to provide for the imposition of Turnover Tax.

[Date of Commencement: 13th November, 1981]

1. Short title.

This Act may be cited as the Turnover Tax Act.

CHAPTER I

IMPOSITION OF TURNOVER TAX

2. Imposition of turnover tax.

Subject to the other provisions of this Act there shall be charged—

(a) for the period November 13, 1981 to December 31, 1981 and for every quarter commencing on or after January 1, 1982 but prior to the date on which the Goods and Services Tax Act, No. 34 of 1996 comes into operation, from every person who—

(i) carries on any business in Sri Lanka; or

(ii) renders services outside Sri Lanka for which payment is made from Sri Lanka; and

(b) for every quarter commencing on or after the date on which the Goods and Services Tax Act, No. 34 of 1996 comes into operation, from every person who carries on the business of—

(i) a financier, money lender or pawn-broker; or

(ii) a bank licensed under the Banking Act, No. 30 of 1988; or

(iii) buying and selling any article, in any area where there is no statute in force imposing turnover tax on such sales,

[S 2(b)(iv) re-numbered as s 2(b)(iii) by s 2 of Act 46
of 1998.]

a tax (hereinafter referred to as the "turnover tax”) in respect of the turnover made by that person from that business or from services rendered outside Sri Lanka computed at such rate as the Minister may fix by Order published in the Gazette. For the purpose of this Act the expression "business” shall include services rendered outside Sri Lanka for which payment is made from Sri Lanka.

[S 2 am by s 2 of Act 8 of 1997.]

3. Circumstances in which a person becomes chargeable with turnover tax.

(1) A person shall, in respect of any business carried on by him in Sri Lanka, be chargeable with turnover tax for each quarter if the turnover of that business for that quarter is not less than twenty-five thousand rupees and where that business is carried on by him for only a part of any quarter, the turnover of that business for that part of the quarter is not less than the sum which bears to twenty five thousand rupees the same proportion as the number of days in that part of the quarter bears to ninety.

(2) Where a person is chargeable with turnover tax in respect of any business carried on by him and a change of ownership of that business occurs, then notwithstanding the provisions of subsection (1), the new owner of that business shall be chargeable with turnover tax as though he had been the owner of that business immediately before the occurrence of the change of ownership.

CHAPTER II

EXEMPTIONS

4. Exemption from turnover tax.

(1) The Minister may, if he is of opinion that it is essential for the economic progress of Sri Lanka, exempt by Order published in the Gazette any business or such business as may be specified, which is carried on by any person, from the turnover tax.

(2) Every Order under subsection (1) shall come into force on the date of its publication in the Gazette or on such later date as may be specified in such Order and shall be brought before Parliament within a period of three months from the date of the publication of such Order in the Gazette or, if no meeting of Parliament is held within such period, at the first meeting of Parliament held after the expiry of such period, by a motion that such Order shall be approved.

(3) Any Order which Parliament refuses to approve shall, with effect from the date of such refusal, be deemed to be revoked but without prejudice to the validity of such Order until the date of such refusal, and the notification of the date on which such Order is deemed to be revoked shall be published in the Gazette.

CHAPTER III

TURNOVER

5. Turnover.

(1) For the purposes of this Act "turnover” in relation to any business means the total amount received or receivable from transactions entered into in respect of that business or for services performed in carrying on that business and includes—

(a) in the case of a financier, moneylender or pawnbroker, the interest received or receivable by him on loans and the slums received by him as fees or other charges in respect of such loans;

(b) in the case of a person carrying on any educational establishment or school, the total amount received or receivable by him in carrying on such educational establishment or school;

(c) in the case of a person carrying on a business of insurance, the total amount excluding premia received or receivable in respect of—

(i) life insurance; and

(ii) insurance against damage or destruction by strike, riot, civil commotion or acts of terrorism and paid into the Government Fund for Strike, Riot and Civil Commotion and Terrorism;

[S 5(1)(c) am by s 2 of Act 43 of 1990.]

(d) in the case of an importer of articles manufactured outside Sri Lanka—

(1) when such articles were imported the aggregate of—

(a) the value of such articles ascertained for the purpose of custom duty in accordance with the Customs Ordinance; and

(b) the amount of custom duty, if any, paid on such articles; increased by ten per centum.

[S 5(1)(d)(1) subs by s 2 of Act 47 of 1984; am by s 2 of Act 27 of 1993; am by s 3 of Act 46 of 1998.]

(2) if such articles are sold the amount received or receivable;

(e) in the case of a manufacturer where the sale is to another manufacturer for the purpose of manufacture of another article, the amount received or receivable in respect of any transaction before adding any amount due as turnover tax in respect of that transaction;

(f) in the case of a bank the receipts of such bank by way of or on account of interest, discounts, dividends, exchange, service charges, commissions, brokerage and any other income derived by such bank in the course of its business or otherwise but shall not include receipts attributable to—

(i) the operation of the foreign currency banking unit of such bank; and

(ii) any transaction which such bank enters into, on or after April 1, 1989, with any other bank;

[S 5(f) am by s 2 of Act 43 of 1990.]

In this paragraph "foreign currency banking unit” means a unit or department of a commercial bank authorised by the Central Bank of Ceylon to operate as a foreign currency banking unit.

(g) in the case of a person who renders services outside Sri Lanka the amount received or receivable from Sri Lanka in respect of such services.

(2) For the purposes of subsection (1), the turnover—

(i) in relation to any business shall, not include any amount received or receivable by the sale of capital assets;

(ii) arising, in the case of a financier or bank which functions as a primary dealer in treasury bills, treasury bonds or government securities, pursuant to such financier or bank being appointed as such by the Monetary Board of the Central Bank of Sri Lanka, under the Local Treasury Bills Ordinance or the Registered Stock and Securities Ordinance, from dealing in any such bill, bond or security, shall be the interest or discount received or receivable in respect of such bill, bond or security, after deducting therefrom the interest paid or the discount allowed in relation to any repurchase transaction in respect of such bill, bond or security.

[S 5(2) subs by s 3 of Act 8 of 1997.]

(3) Where in respect of any quarter, turnover tax has been paid in respect of any sum receivable during that quarter, no such tax in respect of that sum need be paid in respect of the quarter in which such sum is actually received.

(4) In ascertaining the turnover of a business for a quarter, there shall be deducted an amount equal to any bad debt incurred by that business which has become a bad debt during that quarter, being an amount which has been included in the turnover of that business for a previous quarter and in respect of which turnover tax has been paid:

Provided that any sum received in any quarter by that business on account of an amount previously deducted under this subsection in respect of a bad debt shall be included in the turnover of that business for the quarter in which that sum is received.

[S 5(4) ins by s 2 of Act 9 of 1987.]

(5) In ascertaining the turnover, for any quarter, of any business of manufacture of articles there shall be deducted an amount equal to any excise duty under the Excise (Special Previsions) Act, No. 13 of 1989, paid in respect of such article by the person who carries on such business:

Provided that where the amount so deductible for any quarter, exceeds the amount received or receivable, for that quarter, from the sale of any article in the course of carrying on such business of manufacture, the excess shall be carried forward to the quarter immediately succeeding that quarter and shall be deductible in ascertaining the turnover of that business for that succeeding quarter and so on.

[S 5(5) ins by s 2 of Act 43 of 1990.]

(6) In ascertaining the turnover, for any quarter, of any business of exhibiting cinematograph films, there shall be deducted an amount equivalent to any "increase” within the meaning of regulation 2 of the regulations made under section 5 and section 61 of the National Film Corporation of Sri Lanka Act, No. 47 of 1971 and published in Gazette Extraordinary No. 946/9 of October 24, 3996, collected in that quarter, in respect of that business.

[S 5(6) ins by s 3 of Act 46 of 1998.]

6. Different business deemed to be one business.

In determining the turnover of a businesses for the purposes of section 3 or section—

(a) businesses of a like nature carried on by a person in the same place or in different places, shall be deemed to be one business; and

(b) different businesses carried on by the same person in one place shall be deemed to be one business.

[S 6 subs by s 3 of Act 9 of 1987.]

CHAPTER IV

RATES OF TAX

7. Rate of turnover tax.

(1) The rate of turnover tax in respect of any business may be determined by reference to the nature of such business and accordingly different rates of such tax may be determined by the Minister, in respect of different classes or descriptions of businesses and published in the Gazette.

[S 7(1) am by s 4 of Act 9 of 1987.]

(2) The rate of turnover tax in respect of any class or description of business may from time to time be varied by the Minister by Order published in the Gazette.

(3) Every determination under subsection (1) and every Order made under subsection (2) shall come into force on the date of its publication in the Gazette or on such later date as may be specified in such determination or Order and shall be brought before Parliament within a period of three months from the date of the publication of such determination or Order in the Gazette, or, if no meeting of Parliament is held within such period, at the first meeting of Parliament held after the expiry of such period by a motion that such determination or Order shall be approved. There shall be set out in a schedule to every such motion the text of the determination or Order to which the motion refers.

(4) Any determination under subsection (1) or any Order under subsection (2) which Parliament refuse to approve shall, with effect from the date of such refusal, be deemed to be revoked but without prejudice to the validity of anything done there under. Notification of the date on which any such determination or Order is deemed to be revoked shall be published in the Gazette.

8. Excepted Articles.

(1) The Minister may, by Order published in the Gazette, declare any article specified in such Order to be an excepted article for the purposes of this Act. Different articles may be declared to be excepted articles in respect of different classes or descriptions of businesses.

(2) Where an article is, under subsection (1), declared to be an excepted article in respect of any class or description of business, no turnover tax shall be payable in respect of the sum realised by the sale of such article or in respect of the import of such article.

CHAPTER V

RETURNS

9. Returns and information to be furnished.

(1) Every person who carries on any business in Sri Lanka shall, where the turnover of that business for any quarter is not less than twenty-five thousand rupees and where that business is carried on by him for only a part of any quarter, the turnover of that business for that part of the quarter is not less than the sum which bears to twenty five thousand rupees the same proportion as the number of days in that part of the quarter bears to ninety, furnish to the Commissioner-General not later than fifteen days after the expiry of that quarter or part of the quarter, as the case may be, a return setting out the turnover of that business for that quarter or part of the quarter. Every such return shall be in the prescribed form and shall contain all such particulars as may be required to be set out in such form.

(2) An Assessor may, by notice in writing, direct any person who, in the judgment of that Assessor, is a person chargeable with turnover tax to furnish within the time specified in such notice a return containing such particulars as the Assessor may require.

(3) For the purpose of obtaining full information in respect of the turnover from any business carried on by any person, an Assessor may give notice in writing to such person requiring him—

(a) to produce for examination, or transmit to the Assessor, within the period specified in such notice, any such books, accounts, trade lists, stock lists, registers, vouchers, cheques, paying-in-slips, Auditors' reports or other documents in his possession as may be specified in such notice;

(b) to attend in person or by an authorised representative at such place and on such date and at such time as may be specified in the notice for the purpose of being examined regarding the turnover in respect of that business.

(4) For the purposes of this Act, a Deputy Commissioner may give notice in writing to any person requiring him—

(a) to produce, or transmit, to such Deputy Commissioner within the period specified in such notice any books, accounts, trade lists, stock lists, registers, vouchers, cheques, paying-in-slips, auditors' reports or other documents in his possession as may be specified in such notice;

(b) to attend in person or by an authorised representative at such place and on such date and at such time as may be specified in such notice So that he may be examined on any such matter or matters are may be specified in such notice.

(5) A person who attends in compliance with a notice given under subsection (4) may be allowed by the Commissioner-General the expenses reasonably incurred by him in so attending.

(6) A Deputy Commissioner, or an Assessor with the approval of a Deputy Commissioner, may retain in his custody as long as such retention is necessary for the purposes of this Act any banks, accounts, trade lists, stock lists, registers, vouchers, cheques, paying-in-slips, Auditors' reports or other documents which are or have been produced before him or transmitted to him under subsection (3) or subsection (4) or which otherwise came or have come into his possession.

(7) An Assessor may give notice in writing to any person when and as after as he thinks necessary requiring him to furnish within the time specified in such notice—

(a) fuller or further returns; or

(b) fuller or further information relating to any matter as will in the opinion of the Assessor be necessary or relevant far the assessment of turnover tax payable by such person.

(8) A return, statement or form purporting to be furnished under this Act by or on behalf of any person shall for all purposes be deemed to have been furnished by that person or by his authority, as the case may be, unless the contrary is proved, and any person signing any such return, statement or form shall be deemed to be cognisant of all matters contained therein,

(9) Where any person fails to furnish within the time specified in subsection (1), a return which he is required to furnish under that subsection, or fails to comply with the requirements of a notice given to him by an Assessor under subsection (2) directing him to furnish, within the time specified in such notice, a return containing such particulars as the Assessor may require, the Commissioner-General may—

(a) impose on such person, a penalty of a sum not exceeding fifty thousand rupees, and give notice in writing, to such person of the imposition of such penalty;

(b) by notice in writing require such person—

(i) to pay such penalty; and

(ii) to furnish the return he is required to furnish under subsection (1) when such return has not been furnished or to comply with the requirements of the notice given to him under subsection (2) when such requirements have not been complied with, as the case may be,

within such period as may be specified in such notice.

[S 9(9) ins by s 5 of Act 9 of 1987; subs by s 3 of
Act 27 of 1993.]

(10) The Commissioner-General may reduce or waive any penalty imposed on any person under subsection (9)(a) if such person proves to the satisfaction of the Commissioner-General that his failure to furnish such return which he is required to furnish under subsection (1) or to comply with the requirements of the notice given to him under subsection (2), as the case may be, was due to circumstances beyond his control and that he has subsequently furnished such return or has com plied with the requirements of such notice, as the case may be.

[S 9(10) ins by s 5 of Act 9 of 1987; subs by s 3 of Act 27 of 1993.]

(11) Where a penalty is imposed on any person under subsection (9) for failure to furnish a return under subsection (1), or to comply with the requirements of a notice given to him under subsection (2), as the case may be, such person shall not be liable to prosecution for any offence under paragraph (a) or (b) of section 53 relating to that return or that notice.

[S 9(11) ins by s 5 of Act 9 of 1987; subs by s 3 of Act 27 of 1993.]

CHAPTER VI

PAYMENT OF TAX

10. Payment of turnover tax.

The turnover tax in respect of any quarter shall be paid not later than the fifteenth day of the month following the end of that quarter. Any tax not so paid shall be deemed to be in default and the person by wham such tax is payable or where any tax is payable by mare than any person, or by a partnership then each of such persons and each partner in the partnership shall be deemed to be a defaulter for the purposes of this Act:

Provided, however, that where the turnover of any business for any previous quarter exceeds five million rupees, the turnover tax payable for the succeeding quarter shall be paid in the following manner—

(a) one-third of the turnover tax payable for the previous quarter shall be paid not later than the fifteenth day of the second month in the succeeding quarter;

(b) one-third of the turnover tax payable for the previous quarter shall be paid on or before the fifteenth day of the third month in the succeeding quarter;

(c) the turnover tax payable for the succeeding quarter after deducting therefrom the amounts paid under paragraph (a) and paragraph (b), shall be paid not later than the fifteenth day of the month following the end of that quarter.

Any tax not so paid shall be deemed to be in default and the person by whom such tax is payable or where such tax is payable by more than one person, or by a partnership, then each of such persons and each partner in the partnership shall be deemed to be a defaulter for the purposes of this Act.

[S 10 am by s 2 of Act 39 of 1983; proviso am by s 3 of
Act 47 of 1984.]

11. Penalty for default.

(1) Where any turnover tax is in default, the defaulter shall, in addition to such tax in default, pay as a penalty—

(a) a sum equivalent to ten per centum of the amount in default; and

(b) where any amount in default is not paid before the fifteenth day of the month succeeding the month in which such tax has begun to be in default, a further sum equivalent to two per centum of the amount in default in respect of each period ending on the fifteenth day of each succeeding month or part of such period during which it is in default:

Provided, however, that the total amount payable as penalty under this subsection shall in no case exceed fifty per centum of the tax in default and any such amount may be waived or reduced if the Commissioner-General is satisfied that by reason of any special circumstances in which the default occurred a waiver or reduction of such amount would be just and equitable.

(2) Where upon the final determination of an appeal under section 17 any tax in default to which any sum or sums under subsection (1) has or have been added is reduced then such sum or sums shall be calculated on the tax as so reduced.

CHAPTER VII

LEVY AND COLLECTION OF TURNOVER TAX ON ARTICLES MANUFACTURED ABROAD AND IMPORTED INTO SRI LANKA

12. Levy of turnover tax on articles manufactured abroad and imported into Sri Lanka and collection of such tax.

(1) Notwithstanding anything in this Act, there shall be charged from every person who imports, prior to the date on which the Goods and Services Tax Act, No. 34 of 1996 comes into operation, any article manufactured outside Sri Lanka (not being an excepted article within the meaning of section 8), turn over tax in respect of his turnover, whether his turnover for any quarter is less than the amount specified in section 3 or not, at the rates specified by the Minister under section 7 and shall be collected by the Principal Collector of Customs. The tax imposed under this section shall be in addition to any other tax, duty or levy imposed under the Customs Ordinance.

[S 12(1) subs by s 6 of Act 9 of 1987; am by s 4 of Act 46 of 1998.]

(2) The turnover tax referred to in subsection (1) shall, for the purposes of the levy and collection of such tax, be deemed to be customs duty leviable under the Customs Ordinance and accordingly the provisions of the Customs Ordinance shall apply to the levy, collection and recovery of such tax, granting exemption from or drawback of such tax and settling any appeals or any other matter in relation to such tax.

(3) Where an article manufactured outside Sri Lanka and imported into Sri Lanka is sold—

(a) by the Principal Collector of Customs for any levy due under the Customs Ordinance;

(b) by the Sri Lanka Ports Authority for any dues under the Sri Lanka Ports Authority Act, No. 51 of 1979;

(c) by the Commissioner-General, the purchaser of such article shall be deemed to be an importer for the purposes of this Act.

CHAPTER VIII

ASSESSMENTS

13. Power of assessor to make assessments.

(1) Where any person who, in the opinion of an Assessor, is chargeable with turnover tax fails to furnish under section 9, a return for any quarter and to pay the tax for that quarter, the Assessor shall assess the amount of the turnover tax, which such person, in the judgment of the Assessor, ought to have paid for that quarter and shall, by notice in writing, require that person to pay such amount immediately.

The amount so assessed in respect of any person for a quarter shall, subject to the provisions of section 14, be deemed to be the amount of the turnover tax payable by him for that quarter:

[S 13(1) am by s 7 of Act 9 of 1987.]

Provided that the Assessor may assess any person for any quarter at any time prior to the fifteenth day after the end of such quarter, if he is of the opinion that such person is about to leave Sri Lanka or that it is expedient to do so for the protection of revenue and require such person to pay such tax to the Commissioner-General earlier than as required under section 10. Any tax not so paid shall be deemed to be in default for that quarter.

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