Skip to content
srilawsby aturio
As enacted
Contents

Part VII · Imposition of Luxury Tax on Motor Vehicles

21. Collection of tax at the time of registration

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

(1)

The tax payable under section 19 on any specified motor vehicle imported into Sri Lanka prior to the date prescribed under section 19, or assembled in Sri Lanka shall be paid by the registered owner of such vehicle to the

Commissioner-General at the time of issuing the first

Certificate of Registration in respect of such vehicle.

(2)

The Commissioner-General shall remit the tax collected under subsection (1) to the Consolidated fund.

Read on from s 22

Part VIII

Imposition of Vehicle Entitlement Levy

Read on from Part VIII

Part IX

Annual Company Registration Levy

Read on from Part IX

Part X

Debt Repayment Levy

Read on from Part X

Part XI

Carbon Tax

Read on from Part XI

Part XII

Cellular Tower Levy

Read on from Part XII

Part XIII

Imposition of Levy on Mobile Short Message Services

Read on from Part XIII

Part XIV

General

Read on from Part XIV

Schedules