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srilawsby aturio
As enacted
Contents

Part I · Embarkation Levy

7. Records

Official English translation. Where it differs from the Sinhala or Tamil text, the Act itself says which text prevails.

(1)

An operator shall maintain proper records of passengers embarking on an aircraft or ship, as the case may be, under the control of an operator, and of the embarkation levy collected by the operator.

(2)

Records relating to the payment and collection of the embarkation levy shall be maintained separately from any records relating to other payments made to the operator.

(3)

The records required to be maintained under subsection (1), may be destroyed by the operator after a period of two years with the consent of the Competent Authority.

Read on from s 8

Part II

Tourism Development Levy

Read on from Part II

Part III

Repeal of the Embarkation Tax Act…

Read on from Part III

Part IV

General

Read on from Part IV