Telecommunication Levy (Amendment) Act 2013

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

s 1Short title and date of operation

This Act may be cited as the Telecommunication

Levy (Amendment) Act, No. 8 of 2013, and shall be deemed for all purposes to have come into operation on January 1,

2013.

s 2Amendment of the section 2 of t h e Telecommunication Levy Act, No. 21 of 2011

Section 2 of the Telecommunication Levy Act,

No. 21 of 2011 (hereinafter referred to as the “principal enactment”) is hereby amended by the substitution for the words and figures “ for the period commencing on or after

January 1, 2011 a levy called Telecommunication Levy at the rate of 20 per centum on the value of the supply of telecommunication services provided by the operator, on the receipt of 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 any period commencing on or after

January 1, 2013-

(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 supply of the

Act, No. 8 of 2013

telecommunication services other than the supply of internet services, on the value of the supply of telecommunication services provided by the operator, on the receipt of such telecommunication service in respect of each month.”.

s 3Amendment of section 12 of the principal enactment

Section 12 of the principal enactment is hereby amended as follows:—

(1)

by the repeal of the definition of the expression

“telecommunication service” and the substitution therefor of the following:—

“telecommunication service” means the services provided to end subscribers by telecommunication and other operators licensed under section 17 of the Sri Lanka

Telecommunication Act, No.25 of 1991 and includes internet services but does not include interconnection services and access services provided between local operators, international settlements between local operators and overseas telecommunication settlements between local operators and overseas telecommunication service providers and international telecommunication services covered under subsection (1) of section 21 of

Part III of the Finance Act, No.11 of 2004.”;

(2)

by the insertion immediately after the definition of the expression “interconnection service” of the following definition:—

“internet services” means the provisions of internet by way of narrowband, broadband or dedicated internet access.;

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s 4Validation

The Telecommunication Levy charged and collected by any operator authorized under section 2 of the principal enactment from any recipient for the purposes authorized by this Act to charge or collect, during the period commencing from January 1, 2013 and ending on March 31, 2013, shall be deemed to have been validly charged and collected by such operator under this Act:

Provided that, the aforesaid provisions of this section shall not affect any decision or order made by any Court or any proceedings pending in any Court in respect of any levy charged and collected during that period.

s 5Sinhala text to prevail in case of any inconsistency

In the event of any inconsistency between the Sinhala and Tamil texts of this Act, the Sinhala text shall prevail.

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