Finance Act 2006 · As enacted · Part II · Imposition of a Levy on Tele-Dramas Films and Television Commercials
6. Levy on tele dramas, films and commercials imported into Sri Lanka to be telecast
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
With a view to improving and regulating the quality and standard of tele dramas, films and commercials produced in Sri Lanka and thereby ensuring the propagation of Sri Lankan values through such tele dramas, films and commercials, there shall be charged and levied, from every institution licensed under the Sri Lanka Rupavahini
Corporation Act, No. 6 of 1982, or such other licensing authority as may be identified from time to time, a Levy to be called the Teledrama, Film and Commercials Levy (hereafter in this Part referred to as “the Levy”), on every tele drama, film or commercial, made and or filmed outside Sri Lanka and bought into or imported into Sri Lanka for the purpose of being telecast, at such rate in relation to the duration of such tele drama, film or commercial, as shall be specified by the
Minister in charge of the subject of Finance in consultation with the Minister to whom the subject of issuing of licences to television stations is assigned :
Provided however the above levy shall not be chargeable in respect of –
any documentary which is telecast in Sri Lanka, irrespective of whether such documentary was made outside Sri Lanka;
any film or tele-drama which, –
seeks to impart educational values; or
is produced solely for the purposes of providing entertainment for children.
any other category of tele dramas, films or commercials which may be prescribed by regulations.
The manner and mode of payment, the time of payment and the procedure for the collection of the same and such other terms and condition which may be necessary in the implementation of the provisions of this Act shall be prescribed by regulations made in that behalf.
Every Order made under subsection (1) above shall come into force from the date on which the Minister has affixed his signature on such Order.
Part III
Amendment of Finance Act…
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Part V