08of2013.pdf
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PARLIAMENT OF THE DEMOCRATIC
SOCIALIST REPUBLIC OF
SRI LANKA
TELECOMMUNICATION LEVY
(AMENDMENT) ACT, No. 8 OF 2013
[Certified on 22nd March, 2013]
Printed on the Order of Government
Published as a Supplement to Part II of the Gazette of the Democratic
Socialist Republic of Sri Lanka of March 22, 2013
PRINTEDATTHE DEPARTMENTOFGOVERNMENTPRINTING,SRILANKA
TO BEPURCHASED AT THE GOVERNMENT PUBLICATIONS BUREAU, COLOMBO 5
Price : Rs. 4.00 Postage : Rs. 5.00

Telecommunication Levy (Amendment) 1
Act, No. 8 of 2013
[Certified on 22nd March, 2013]
L.D.—O. 10/2013
ANACT TO AMEND THE TELECOMMUNICATION LEVY
ACT, NO. 21 OF 2011
BE it enacted by the Parliament of the Democratic Socialist
Republic of Sri Lanka as follows:—
1. This Act may be cited as the Telecommunication Short title and
Levy (Amendment) Act, No. 8 of 2013, and shall be deemed date of
operation.
for all purposes to have come into operation on January 1,
2013.
2. Section 2 of the Telecommunication Levy Act, Amendment of
No. 21 of 2011 (hereinafter referred to as the “principal the section 2 of
the
enactment”) is hereby amended by the substitution for the
Telecommunication
words and figures “ for the period commencing on or after Levy Act,
January 1, 2011 a levy called Telecommunication Levy at No. 21 of 2011.
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
2—PL007072—4090 (03/2013)
2 Telecommunication Levy (Amendment)
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.”.
Amendment of 3. Section 12 of the principal enactment is hereby
section 12 of the amended as follows:—
principal
enactment.
(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.;
Telecommunication Levy (Amendment) 3
Act, No. 8 of 2013
4. The Telecommunication Levy charged and collected Validation.
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.
5. In the event of any inconsistency between the Sinhala Sinhala text to
prevail in case of
and Tamil texts of this Act, the Sinhala text shall prevail.
any
inconsistency.

4 Telecommunication Levy (Amendment)
Act, No. 8 of 2013
Annual subscription of English Bills and Acts of the Parliament Rs. 885 (Local), Rs. 1,180
(Foreign), Payable to the SUPERINTENDENT, GOVERNMENT PUBLICATIONS BUREAU, DEPARTMENT OF
GOVERNMENT INFORMATION, NO. 163, KIRULAPONA MAWATHA, POLHENGODA, COLOMBO 05 before 15th
December each year in respect of the year following.
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