11of2014.pdf
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PARLIAMENT OF THE DEMOCRATIC
SOCIALIST REPUBLIC OF
SRI LANKA
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TELECOMMUNICATION LEVY
(AMENDMENT) ACT, No. 11 OF 2014
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[Certified on 24th April, 2014]
Printed on the Order of Government
—————————
Published as a Supplement to Part II of theGazette of the Democratic
Socialist Republic of Sri Lanka of April 25, 2014.
PRINTEDATTHEDEPARTMENTOFGOVERNMENTPRINTING,SRILANKA
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Price : Rs. 6.00 Postage : Rs. 5.00

Telecommunication Levy (Amendment) 1
Act, No. 11 of 2014
[Certified on 24th April, 2014]
L.D.—O. 8/ 2014.
ANACT TOAMEND 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 Levy Short title and
(Amendment) Act, No. 11 of 2014, and shall except as is provided date of
operation.
for in section 3 of this Act, be deemed for all purposes to have
come into operation with effect from January 1, 2014.
2. Section 2 of the Telecommunication Levy Act, No. 21 Amendment of
of 2011 (hereinafter referred to as the “principal enactment”) section 2 of the
Tele-
as last amended by Act, No. 8 of 2013 is hereby further communication
amended by the substitution for all the words and figures Levy Act, No.21
from “a levy called Telecommunication Levy-” to the words of 2011.
“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 the period commencing on or after January 1,
2013 but prior to January 1, 2014—
(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 the supply of telecommunication services
other than the supply of internet services ;
2—PL 008075—3,000 (03/2014)
2 Telecommunication Levy (Amendment)
Act, No. 11 of 2014
(c) for any period commencing on or after January 1,
2014—
(i) at the rate of ten per centum, on the value of
supply of internet services ; and
(ii) at the rate of twenty five per centum, on the
value of the supply of telecommunication
services other than the supply of internet
services,
on the value of the supply of the
telecommunication services provided by the
operator, on the receipt of such telecommunication
service in respect of each month :”;
Amendment of 3. Section 3 of the principal enactment is hereby
section 3 of the amended by the substitution for the words “along with such
principal
enactment. details as may be specified by the Commission” of the
following words and figures :–
“along with such details as may be specified by the
Commission :
Provided that, with effect from May 1, 2014,
where the levy is collected prior to issuing invoices
or without issuing invoices, such levy—
(a) collected for the period commencing from
the 1st day to the 15th day of that month,
shall be paid on or before the 20th day of
that month ; and
(b) collected for the period commencing from
the 16th day to the end of that month, shall
be paid on or before the 5th day of the
succeeding month.
Telecommunication Levy (Amendment) 3
Act, No. 11 of 2014
4. Section 4 of the principal enactment is hereby Amendment of
amended by the substitution for the words “credited within section 4 of the
principal
seven days from the receipt of the levy to the Consolidated enactment.
Fund.” of the words “credited within five days from the
receipt of the levy to the Consolidated Fund.”.
5. Section 12 of the principal enactment is hereby Amendment of
amended by the repeal of the definition of the expression section 12 of the
principal
“operator” and the substitution therefor of the following
enactment.
new definition :—
“ “operator” means an operator licensed under section 17
of the Sri Lanka Telecommunications Act, No. 25
of 1991, other than the operator who is authorized
solely to provide public pay phone service.”.
6. 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, 2014 and ending on the date
on which the certificate of the speaker is endorsed in respect
of this Act, 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.
7. In the event of any inconsistency between the Sinhala text to
Sinhala and Tamil texts of this Act, the Sinhala text shall prevail in case
of inconsistency.
prevail.

4 Telecommunication Levy (Amendment)
Act, No. 11 of 2014
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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