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srilawsby aturio
As enacted
Contents

Part XII · Cellular Tower Levy

44. Imposition of Cellular Tower Levy

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

(1)

There shall be levied for every year commencing from January 1, 2019, from every mobile telephone operator who owns a cellular tower, a levy to be called the “Cellular

Tower Levy” (hereinafter in this Part referred to as “the levy”)

of rupees two hundred thousand per annum for each cellular tower.

(2)

The levy shall be paid by such mobile telephone operator, to the Telecommunication Regulatory

Commission (hereinafter in this Part referred to as “the

Commission”) in four equal instalments, respectively as follows:—

(a)

first instalment on or before the fifteenth day of

April of the relevant year;

(b)

second instalment on or before the fifteenth day of

July of the relevant year;

(c)

third instalment on or before the fifteenth day of

October of the relevant year;

(d)

fourth instalment on or before the fifteenth day of

January of the year succeeding the relevant year.

(3)

(a)

The levy payable under subsection (1) in respect of any cellular tower not owned by any mobile telephone operator, shall be paid by the mobile telephone operator who uses the cellular tower.

(b)

Where the cellular tower is used by more than one mobile telephone operator, the levy shall be paid by such mobile telephone operators in equal shares.

(4)

The Commission shall remit the amount of the levy so collected to the Consolidated Fund within fifteen days from the date of collection.

Read on from s 45

Part XIII

Imposition of Levy on Mobile Short Message Services

Read on from Part XIII

Part XIV

General

Read on from Part XIV

Schedules