Skip to content

6. Tobacco tax to be paid to the Commissioner General of Excise

Official English translation. The Sinhala text prevails. Open the official Sinhala text, official PDF on documents.gov.lk

(1)

The amount of the tobacco tax payable from time to time under this Act by any manufacturer shall be paid to the

Commissioner General of Excise or to a person designated by such Commissioner General and shall be credited by the

Commissioner General of Excise or such person to the

Consolidated Fund.

(2)

Regulations made under section 21 may provide for the manner or payment of the tobacco tax.