මෙම අතුරුමුහුණත යන්ත්‍රයෙන් පරිවර්තනය කර ඇත. නීති සහ අධිකරණ තීන්දු ඒවායේ මූලාශ්‍ර භාෂාවෙන් පෙන්වනු ලැබේ.

පනවන ලද පරිදි

පටුන

Finance Act 2018 · පනවන ලද පරිදි · Part X · Debt Repayment Levy

36. Imposition of Debt Repayment Levy

නිල ඉංග්‍රීසි පරිවර්තනය. සිංහල පාඨය බලපවත්වයි. නිල Sinhala පාඨය විවෘත කරන්න, documents.gov.lk හි නිල PDF

(1)

There shall be charged and levied for every month commencing on October 1, 2018 but ending on

December 31, 2021, from every financial institiution, a levy of 7 per centum to be called the “Debt Repayment Levy”

(hereinafter in this Part referred to as “the levy”) on the value addition attributable to the supply of financial services by each such institution.

(2)

For the purposes of this section the value addition attributable to the supply of financial services sahll be calculated based on the provisions specified in section 25C of the Value Added Tax Act, No. 14 of 2002.

(3)

The amount of the operating profit or loss of the financial institution considered for calculating the value addition attribuable to the supply of financial services under this section, shall be the amount of the profit or loss of such financial institution prior to deducting the tax payble under this section, the value Added tax payble under section 25A of the Value Added Tax Act, No. 14 of 2002 and the Nation

Building Tax payable under paragraph (iii) of subsection (2) of the Nation Building Tax Act, No. 9 of 2009.

(4)

The levy for every month shall be remitted to the

Commissioner-General, along with a value addition statement in respect of such remittance on or before the twentieth day of the month succeeding the relevant month.

(5)

A financial institution shall in respect of each financial year of such financial institution furnish a return in the form specified by the Commissioner-General within a period of six months from the end of that financial year.

s 37 සිට කියවන්න

Part XI