Finance Act 2003 · පනවන ලද පරිදි · Part I · Embarkation Levy
8. Returns
නිල ඉංග්රීසි පරිවර්තනය. එය සිංහල හෝ දෙමළ පාඨයට වඩා වෙනස් නම් බලපවත්වන පාඨය කුමක්දැයි පනතේම සඳහන් වේ.
නිල පරිවර්තනයවෙනස් නොකළ පාඨය, Department of Government Printing වෙතින්
An operator shall furnish returns in the form specified by the Competent Authority, giving details of passengers of any aircraft or ship, under the control of the operator and departures of such aircraft or ship and such other information relating to the embarkation levy or the collection of the embarkation levy as the Competent
Authority may require. Every such return shall be filled in triplicate and one copy thereof forwarded by the operator.
to the Deputy Secretary to the Treasury.
Nothing in subsection (1) shall derogate from or affect the obligation of an operator, under any other law for the time being in force to furnish information on aircraft operations or operations in relation to a ship designated under such law.
Where an operator fails to provide proper returns as required by the Competent Authority, the Competent
Authority may require the operator to pay as embarkation levy such amount as is calculated on the total number of passengers in the passenger manifest of the aircraft or ship.
Where a flight or passage is totally omitted from the information provided, the embarkation levy will be computed and the operator shall be charged on the total seating capacity of such flight or voyage.
Part II
Tourism Development Levy
Part III
Repeal of the Embarkation Tax Act…
Part IV