Act of Parliament · As enacted
Betting and Gaming Levy (Amendment) Act 2023
Official English translation. Where it differs from the Sinhala or Tamil text, the Act itself says which text prevails.
Official translationFrom Department of Government Printing, unchanged
s 1Short title
This Act may be cited as the Betting and Gaming
Levy (Amendment) Act, No. 11 of 2023.
s 2Amendment of section 2 of Act, No. 40 of 1988
Section 2 of the Betting and Gaming Levy Act, No. 40
of 1988 (hereinafter referred to as the “principal enactment”)
as last amended by Act, No. 14 of 2015 is hereby further amended as follows: -
in subsection (1A) of that section-
in paragraph (a) of that subsection by the substitution for the words, “five per centum;
or” of the words, “five per centum;”;
in paragraph (b) of that subsection by the substitution for the words and figures, “on or after January 1, 2015, at the rate of ten per centum” of the words and figures, “on or after
January 1, 2015 but ending prior to April 1,
2023 at the rate of ten per centum; or”;
by the insertion immediately after paragraph (b) of that subsection of the following new paragraph: -
“(c)
for any year commencing on or after
April 1, 2023, at the rate of fifteen per centum,”;
in that subsection by the substitution for the words, “on the gross collection” of the words
“on the gross collection (hereinafter referred to as the “gross collection levy”)”;
in the first proviso to that subsection by the substitution for the words and figures, “Value
Added Tax under the Value Added Tax Act,
No. 14 of 2002 or the Nation Building Tax under the Nation Building Tax Act, No. 9 of 2009,” of the words and figures, “Value
Added Tax under the Value Added Tax Act,
No. 14 of 2002,the Nation Building Tax under the Nation Building Tax Act, No. 9 of 2009 or the Social Security Contribution
Levy under the Social Security Contribution
Levy Act, No. 25 of 2022,”;
in subsection (1AA) of that section by the repeal of the words and figures from the words, “Every person” to the words, “any person who enters such place of business of gaming:” and substitution therefor of the following words and figures:-
“(1AA) Every person who carries on the business of gaming shall collect a levy (hereinafter referred to as the “casino entrance levy”) and pay such levy to the Commissioner General in accordance with the provisions of paragraph (b) of subsection (1B)
of this section for each relevant instalment specified under section 4 as follows, for any period:-
commencing on or after January 1, 2015 but ending prior to April 1, 2023 a casino entrance levy of United States Dollars one hundred or its equivalent in any other convertible foreign currency or in Sri Lanka currency from any person who enters such place of business of gaming; and
commencing on or after April 1, 2023 a casino entrance levy of United States Dollars fifty or its equivalent in any other convertible foreign currency or in Sri Lanka currency from any person who is a citizen of Sri Lanka who enters such place of business of gaming:”;
in subsection (1B) of that section-
by the substitution for the words, “Every person who is liable to pay the levy under subsection (1A) and subsection (1AA),” of the words, “Every person who is liable to pay the gross collection levy under subsection (1A) and every person who is liable to collect and pay the casino entrance levy under subsection (1AA),”;
in paragraph (b) of that subsection by the substitution for the words, “remit the levies”
of the words, “pay to the Commissioner-General the levies”;
by the repeal of subsection (1C) of that section and the substitution therefor, of the following subsection: -
“(1C) (a) Where any person who is liable to pay the levies referred to in subsections (1) and (1A)
and collect and pay the casino entrance levy referred to in subsection (1AA), fails to collect and pay such levies charged, the provisions of subsections (2), (3), (4), (5), (5A) and (6) of section 4, as applicable, shall apply in respect of such failure; and
The manner and the procedure relating to the collection and payment of the levy under subsection (1AA) may be prescribed by the Minister.”.
s 3Amendment of section 2A of the principal enactment
Section 2A of the principal enactment is hereby amended as follows:-
by the insertion immediately after subsection (1) of that section of the following new subsections:-
“(1A) Every person who carries on the business of gaming referred to in subsection (1) of section 2
shall be entitled to obtain a license issued under section 2 of the Casino Business (Regulations) Act,
No. 17 of 2010 and shall register with the
Department of Inland Revenue within one month from the date of issuance of such license:
Provided however, any person who has obtained such license under section 2 of the Casino Business
(Regulations) Act, No. 17 of 2010 for the business of gaming and has not registered with the
Department of Inland Revenue before the date of operation of this Act, shall register with the
Department of Inland Revenue within one month from such date of operation:
Provided further, for the purpose of this section the business of gaming shall involve providing gaming opportunities at a casino.
Every person who carries on the business of bookmaker referred to in subsection (1) of section 2 shall register with the Department of Inland
Revenue within one month from the date of commencement of the business:
Provided however, any person who has commenced the business of bookmaker before the operation of this Act and has not registered with the Department of Inland Revenue shall register with the Department of Inland Revenue within one month from such date of operation.
in subsection (2) of that section by the substitution for the words “registered under subsection (1).” of the words, “registered under subsections (1), (1A)
and (1B).”;
in subsection (3) of that section by the substitution for the words “subsection (1),” of the words
“subsections (1), (1A) and (1B),”.
s 4Amendment of section 4 of the principal enactment
Section 4 of the principal enactment is hereby amended as follows:-
by the repeal of subsection (2) of that section and the substitution therefor of the following subsection:-
“(2) Where any person who is liable to pay the levies referred to in subsections (1), (1A) and collect and pay the casino entrance levy referred to in subsection (1AA) of section 2, fails to pay–
the levy on gross collection or part thereof referred to in subsection (1A) of that section, assessed by an Assistant Commissioner for any period, required to be paid on or before the date specified in the notice of assessment;
or
any instalment of the levy or part thereof or the levy on gross collection or part thereof or to collect and pay the casino entrance levy, referred to in subsections (1), (1A) and (1AA)
respectively on or before the dates specified in this Act, such levy, instalment of the levy or part thereof specified under paragraph (a) or (b) shall be in default and such person who is liable to collect and pay such levies shall be a defaulter for the purposes of this Act.”;
in subsection (3) of that section-
by the substitution for the words, “Where any instalment of the levy is in default and-” of the words and figures, “Where any instalment of the levy or part thereof or the gross collection levy or part thereof or the casino entrance levy, respectively referred to in subsections (1), (1A) and (1AA) of the section 2 is in default and –”;
in paragraph (a) of that subsection by the substitution for the words, “the default is in respect of an instalment” of the words and figures, “the default is in respect of an instalment of the levy under subsection (1)
of section 2”;
in paragraph (b) of that subsection by the substitution for the words, “the default is in respect of an instalment” of the words and figures, “the default is in respect of an instalment of the levy under subsection (1)
of section 2”;
by the insertion immediately after the proviso to paragraph (b) of subsection (3) of that section of the following new paragraph: -
“(c)
the default is in respect of levies payable under subsections (1A) and (1AA) of section 2, the defaulter shall in addition to the levy in default, pay-
a penalty of a sum equivalent to ten per centum of such levy; and
a further penalty of a sum equivalent to ten per centum of the levy in default in respect of each further period of thirty days or part thereof, during which it remains in default where such levy is not paid before the expiry of thirty days, from the time it begins to be default:
Provided that, the total amount payable as a penalty under this paragraph shall in no case exceed fifty per centum of the levy in default.”;
in subsection (4) of that section, by the substitution for the words, “Any instalment in default together”
of the words, “Any instalment of the levy or part thereof or the levy on gross collection or part thereof or the casino entrance levy, respectively referred to in subsections (1), (1A) and (1AA) of section 2, as the case may be, is in default together”;
by the insertion immediately after subsection (5) of that section of the following new subsection:-
“(5A) In addition to the provisions of subsection (5), the provisions of Chapter IX, X,XI, XII, XIII,
XIV, XV, XVI, XVII, XVIII, XIX and XX of the Inland
Revenue Act, No. 24 of 2017, for the relevant year of assessment commencing on or after April 1, 2018, relating respectively to Administration Provisions,
Record Keeping and Information Collection, Tax
Returns, Assessments, Objection and Appeals,
Liability for and Payment of Tax, Interest, Recovery of Tax, Penalties, Criminal Proceedings,
Regulations and Interpretation shall mutatis mutandis apply respectively to administration provisions, record keeping, and information collection, tax returns assessments, objection and appeals, liability for and payment of tax, interest, recovery of tax, penalties, criminal proceedings, regulations and interpretations under this Act.”;
by the repeal of subsection (6) inserted by the
Betting and Gaming Levy (Amendment) Act, No.
14 of 2015.
s 5Amendment of section 5 of the principal enactment
Section 5 of the principal enactment is hereby amended in subsection (1) of that section as follows:-
in paragraph (a) of that subsection by the substitution for the words and figures, “section 190
of the Inland Revenue Act” of the words and figures,
“section 38 of the Turnover Tax Act”;
in paragraph (c) of that subsection by the substitution for the words and figures, “section 214
or section 215 of the Inland Revenue Act” of the words and figures, “section 42 or section 43 of the
Turnover Tax Act”;
in paragraph (d) of that subsection by the substitution for the words and figures, “section 209
of the Inland Revenue Act” of the words and figures,
“section 57 of the Turnover Tax Act”;
in paragraph (e) of that subsection by the substitution for the words and figures, “section 209
of the Inland Revenue Act” of the words and figures,
“section 57 of the Turnover Tax Act”.
s 6Amendment of section 7 of the principal enactment
Section 7 of the principal enactment is hereby amended as follows:-
by the repeal of the definition of the expressions “Commissioner-General” and “Deputy
Commissioner”;
by the repeal of the definition of the expression
“bookmaker” and the substitution therefor of the following definition:-
“ “bookmaker” means a person who receives or negotiates bets –
directly or indirectly;
in cash or on credit; or
via internet, on horse races which are run or are proposed to be run or any sport event to be held or proposed to be held in Sri Lanka or outside
Sri Lanka;”;
by the insertion immediately after the definition of the expression “business” of the following definitions:-
“ “casino” shall have the same meaning assigned to such expression under the Casino Business
(Regulations) Act, No. 17 of 2010;
“citizen of Sri Lanka” means a person who possesses the status of a citizenship of
Sri Lanka under the Citizenship Act (Chapter 349);
“Commissioner-General”
and
“Deputy
Commissioner” shall have the same meanings assigned to such expressions by section 59
of the Turnover Tax Act;”;
in the definition of the expression “gaming” by the substitution for the words, “individual have access”
of the words, “individual have access physically or via internet”.
s 7Validation
The amount of the levy charged under subsection (1A) and charged and collected under subsection (1AA) of section 2 of the principal enactment by or on behalf of the
Commissioner-General by any person authorized under the principal enactment from any person during the period commencing from April 1, 2023 and ending on the date on which the certificate of the Speaker is endorsed in respect of this Act, shall be deemed to have been validly charged and collected by the Commissioner-General or by any such person under the principal enactment:
Provided that, the aforesaid provisions shall not affect any decision or order made by any court or any proceeding pending in any Court in respect of any levy charged and collected during such period.
s 8Replacement of the Schedule to the principal enactment
The Schedule to the principal enactment is hereby replaced and the following Schedule is substituted therefor:-
“SCHEDULE
[Section 2]
PART I
The amount of the levy payable by a person carrying on the business of a bookmaker for every year specified in Column I hereto, shall be equivalent to the amount specified in the corresponding entry in Column II hereto –
Column I
Year
1. For every year commencing on or after April 1, 1988 but prior to April 1,
2001 for carrying on the business of booker
2. For every year commencing on or after April 1, 2001 but prior to April 1,
2002 for carrying on the business of bookmaker
3. For every year commencing on or after April 1, 2002 but prior to April 1,
2005 where the business of bookmaker is carried out–
with the use of live telecast facilities
without the use of live telecast facilities
4. For every year commencing on or after April 1, 2005 but prior to April 1,
2006 where the business of bookmaker is carried out–
through an agent
with the use of live telecast facilities
Column II
Amount of Levy
One hundred thousand rupees
One million rupees
Thirty thousand rupees
Ten thousand rupees
One million rupees
Two hundred and fifty thousand rupees
Column I
Year
without the use of live telecast facilities
5. For every year commencing on or after April 1, 2006 but prior to April 1,
2013 where the business of bookmaker is carried out–
through an agent
with the use of live telecast facilities
without the use of live telecast facilities
6. For every year commencing on or after April 1, 2013 but prior to April 1,
2015 where the business of bookmaker is carried out–
through an agent
with the use of live telecast facilities
without the use of live telecast facilities
7. For every year commencing on or after April 1, 2015 but ending prior to
April 1, 2023 where the business of bookmaker is carried out –
through an agent
with the use of live telecast facilities
without the use of live telecast facilities.
Column II
Amount of Levy
Twenty-five thousand rupees
One million rupees
Three hundred thousand rupees
Fifty thousand rupees
Two million rupees
Three hundred thousand rupees
Twenty-five thousand rupees
Four million rupees
Six hundred thousand rupees
Fifty-five thousand rupees
Column I
Year
8. For every year commencing on or after April 1, 2023 where the business of bookmaker is carried out–
through an agent or via internert with or without the use of live telecast facilities
with the use of live telecast facilities
without the use of live telecast facilities
Column I
Year
1. For every year commencing on or after April 1, 1988 but prior to April 1,
2001 for carrying on the business of gaming
2. For every year commencing on or after April 1, 2001 but prior to April 1, 2002 for carrying on the business of gaming
3. For every year commencing on or after April 1, 2002 but prior to April 1, 2005 for carrying on the business of-
gaming (other than for playing rudjino)
only playing rudjino
Column II
Amount of Levy
Five million rupees
One million rupees
Seventy-five thousand rupees
Column II
Amount of Levy
One million rupees
Twenty-five million rupees
Twelve million rupees
Five hundred thousand rupees
PART II
The amount of the levy payable by a person carrying on the business of gaming for every year specified in Column I hereto, shall be equivalent to the amount specified in the corresponding entry in
Column II hereto –
Sinhala text to prevail in case of inconsistency.
s 9
In the event of any inconsistency berween the Sinhala and Tamil texts of this Act, the Sinhala text shall prevail.
Column I
Year
4. For every year commencing on or after April 1, 2005 but prior to April 1,
2013 for carrying on the business of gaming including playing rudjino.
5. For every year commencing on or after April 1, 2013 but prior to April 1,
2015 for carrying on the business of gaming including playing rudjino.
6. For every year commencing on or after April 1, 2015 but ending prior to
April 1, 2023 for carrying on the business of gaming including playing rudjino.
7. For every year commencing on or
April 1, 2023 for carrying on the business of gaming including playing rudjino.
Column II
Amount of Levy
Fifty million rupees
One Hundred million rupees
Two Hundred million rupees
Five hundred million rupees
.”.