2. Amendment of section 2 of the Tele-communication Levy Act…

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

Section 2 of the Telecommunication Levy Act, No. 21

of 2011 (hereinafter referred to as the “principal enactment”)

as last amended by Act, No. 8 of 2013 is hereby further amended by the substitution for all the words and figures from “a levy called Telecommunication Levy-” to the words

“such telecommunication service in respect of each month.”

of the words and figures,

“a levy called Telecommunication Levy—

(a)

for the period commencing on or after January 1,

2011 but prior to January 1, 2013, at the rate of twenty per centum ;

(b)

for the period commencing on or after January 1,

2013 but prior to January 1, 2014—

(i)

at the rate of ten per centum, on the value of supply of internet services ; and

(ii)

at the rate of twenty per centum, on the value of the supply of telecommunication services other than the supply of internet services ;

(c)

for any period commencing on or after January 1,

2014—

(i)

at the rate of ten per centum, on the value of supply of internet services ; and

(ii)

at the rate of twenty five per centum, on the value of the supply of telecommunication services other than the supply of internet services, on the value of the supply of the telecommunication services provided by the operator, on the receipt of such telecommunication service in respect of each month :”;

Read on from s 3