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As enacted
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2. Amendment of the section 2 of t h e Telecommunication 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”) 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.”.