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srilawsby aturio
As enacted
Contents

Part XI · Carbon Tax

41. Registered owner to pay the tax

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

(1)

The registered owner of any relevant vehicle shall pay the tax for every year, other than for the first year of registration of such motor vehicle, to the Divisional Secretary, on or before the due date of renewal of annual registration.

(2)

Every Divisional Secretary who collects any amount in accordance with the provisions of subsection (1) shall duly acknowledge the receipt of the tax so collected and remit such amount to the Commissioner-General, in such manner as may be prescribed.

(3)

The provisions which may be necessary for the implementation of the provisions of this Part and collection of the tax shall be prescribed by regulations made under this

Act.

Read on from s 42

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