Finance Act 2018 · As enacted · Part V · Amendment of Part II of the Finance Act…
16. Insertion of new section 8B in the principal enactment
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
The following new section is hereby inserted immediately after section 8A and shall have effect as section 8B of the principal enactment:—
8B. (1) Every Divisional Secretary who renews an annual revenue licence in respect of any specified motor vehicle of which the payment due date of the levy falls on or after
January 1, 2019, shall, at the time of renewing the annual revenue licence, collect from the registered owner of such motor vehicle an amount equal to such levy and remit the amount so collected to the Commissioner-General who shall credit the same to the
Consolidated Fund.
“Levy to be collected at the time of renewal of registration.
Every Divisional Secretary who collects the levy under subsection (1) shall send a monthly report to the Commissioner-General in such form and containing such particulars as may be specified by the Commissioner-General in respect of the levy so collected and remitted to the Consolidated Fund.
Every Divisional Secretary who collects the levy in accordance with the provisions of subsection (1), shall duly acknowledge the receipt of the levy so collected, in such manner as may be specified by the Commissioner-General.
Any levy so collected by any Divisional
Secretary in accordance with the provisions of subsection (1), shall be deemed to have been paid by such registered owner to the
Commissioner-General on the date on which such Divisional Secretary collected such levy.”.
Part VI
Amendment of the Finance Act…
Part VII
Imposition of Luxury Tax on Motor Vehicles
Part VIII
Imposition of Vehicle Entitlement Levy
Part IX
Annual Company Registration Levy
Part X
Debt Repayment Levy
Part XI
Carbon Tax
Part XII
Cellular Tower Levy
Part XIII
Imposition of Levy on Mobile Short Message Services
Part XIV