14of2015.pdf
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PARLIAMENT OF THE DEMOCRATIC
SOCIALIST REPUBLIC OF
SRI LANKA
BETTING AND GAMING LEVY
(AMENDMENT)
ACT, No. 14 OF 2015
[Certified on 30th October, 2015]
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 October 30, 2015
PRINTEDATTHE DEPARTMENTOFGOVERNMENTPRINTING,SRILANKA
TO BEPURCHASED AT THE GOVERNMENT PUBLICATIONS BUREAU, COLOMBO 5
Price : Rs. 9.00 Postage : Rs. 20.00
Betting and Gaming Levy (Amendment) 1
Act, No. 14 of 2015
[Certified on 30th October, 2015]
L.D.—O. 12/2015
ANACT TO AMEND THE BETTING AND GAMING LEVY ACT,
NO. 40 OF 1988
BE it enacted by the Parliament of the Democratic Socialist
Republic of Sri Lanka as follows:-
1. This Act may be cited as the Betting and Gaming Levy Short title and
(Amendment) Act, No. 14 of 2015 and shall be deemed for the date of
all purposes, to have come into operation on January 1, operation.
2015.
2. Section 2 of the Betting and Gaming Levy Act, No. 40 Amendment of
of 1988 (hereinafter referred to as the “principal enactment”), section 2 of the
Betting and
as last amended by Act, No. 19 of 2013 is hereby further
Gaming Levy
amended as follows:- Act, No. 40 of
1988.
(1) in subsection (1A) of that section, by the
substitution for the words “a levy at the rate of five
per centum” of the following words:-
“a levy-
(a) for any year commencing on or after
January 1, 2013 but prior to January 1,
2015, at the rate of five per centum;or
(b) for any year commencing on or after
January 1, 2015, at the rate of ten per
centum”.
(2) by the insertion immediately after subsection (1A)
of that section of the following new subsection:-
“(1AA) Every person who carries on the business
of gaming in Sri Lanka for any year
commencing on or after January 1, 2015,
shall collect a Levy (hereinafter referred
to as the “casino entrance levy”) of United
2—PL 009238—2,950 (09/2015)
2 Betting and Gaming Levy (Amendment)
Act, No. 14 of 2015
States Dollars one hundred or its
equivalent in any other convertible foreign
currency or in Sri Lanka currency from any
person who enters such place of business
of gaming:
Provided however, the provisions of
subsection (1AA), shall not apply to-
(a) the managing director or any
member of the Board of
Management or any employee of
such place of business of gaming;
(b) any officer authorized in that
behalf to enter such place of
business in the exercise,
performance and discharge of his
duties under any written law; or
(c) any person prescribed under this Act.
(3) In subsection (1B) of that section:-
(a) by the substitution for the words and
figures “subsection (1A)” of the words
and figures” subsection (1A) and
subsection (1AA),” ; and
(b) by the repeal of paragraph (b) and the
substitution therefor of the following
paragraph:-
“(b) remit the levies charged and
collected under subsection (1A) and
subsection (1AA) of section 2, in respect
of each month on or before the end of the
first week of the month immediately
succeeding that month.”.
Betting and Gaming Levy (Amendment) 3
Act, No. 14 of 2015
(4) in subsection (1C) of that section by the substitution
for the words and figures “subsection (1A),” of the
words and figures “subsection (1A) and subsection
(1AA),”.
3. Section 2A of the principal enactment is hereby Amendment of
amended in subsection (1) by the substitution for all the section 2A of
the principal
words and figures from “Every person who on or after January
enactment.
1, 2013", to the end of that subsection of the words “Every
person, who, on or after January 1, 2013, but prior to May 31,
2013, carries on the business of a bookmaker or gaming
referred to in subsection (1) of section 2, shall register with
the Department of Inland Revenue.”.
4. Section 4 of the principal enactment is hereby Amendment of
amended as follows:- section 4 of the
principal
enactment.
(1) in subsection (5) of that section by the substitution
for the words “levy payable under this Act.” of the
words “levy payable under subsection (1) of section
2 of this Act.”;
(2) by the addition at the end of subsection (5) of that
section of the following new subsection:-
“(6) In addition to the provisions of subsection
(5) of this section, the provisions of
sections 106, 107, 108 and 112 of Chapter
XII relating to Returns etc., Chapter XXII
relating to Assessments, Chapter XXIII
relating to Appeals, Chapter XXIV relating
to Finality of Assessments and Penalty for
incorrect Returns, Chapter XXVI relating
to Recovery of Tax, and Chapter XXXI
relating to General matters, of the Inland
Revenue Act,No.10 of 2006, shall mutatis
mutandis apply to the furnishing of
returns, assessments, appeals against
assessments, finality of assessments and
4 Betting and Gaming Levy (Amendment)
Act, No. 14 of 2015
penalty for incorrect returns, recovery of
tax, and the payment of the levy referred
to in subsection (1A) of section 2 of this
Act.”
Amendment of 5. Subsection (1) of section 5 of the principal enactment
section 5 of the is hereby amended as follows :-
principal
enactment.
(1) by the substitution in paragraph (a) of that
subsection, for the words and figures “section 38 of
the Turnover Tax Act”, of the words and figures
“section 190 of the Inland Revenue Act”;
(2) by the substitution in paragraph (c) of that
subsection, for the words and figures “section 42 or
section 43 of the Turnover Tax Act,”, of the words
and figures “section 214 or section 215 of the Inland
Revenue Act,”;
(3) by the substitution in paragraph (d) of that
subsection, for the words and figures “section 57 of
the Turnover Tax Act”, of the words and figures
“section 209 of the Inland Revenue Act”; and
(4) by the substitution in paragraph (e) of that
subsection, for the words and figures “section 57 of
the Turnover Tax Act”, of the words and figures
“section 209 of the Inland Revenue Act”.
Amendment of 6. Section 6 of the principal enactment is hereby amended
section 6 of the in subsections (2), (3) and (4) of that section by the
principal
enactment. substitution for the words “Deputy Commissioner or
Assessor” wherever such words occur in those subsections
of the words “ Commissioner, Senior Deputy Commissioner,
Deputy Commissioner or Assistant Commissioner”
respectively.
Betting and Gaming Levy (Amendment) 5
Act, No. 14 of 2015
7. The following new section is hereby inserted Insertion of new
immediately after section 6 of the principal enactment and section6A in the
shall have effect as section 6A of that enactment:- principal
enactment.
“Regulations. 6A. (1) The Minister may make regulations
in respect of any matter which is required or
authorized by this Act to be prescribed.
(2) Every regulation made by the Minister
shall be published in the Gazette and shall come
into operation on the date of such publication
or on such later date as may be specified in the
regulation.
(3) Every regulation made by the Minister,
shall, as soon as convenient after its publication
in the Gazette, be brought before Parliament
for approval. Any regulation which is not so
approved shall be deem to be rescinded as
from the date of disapproval but without
prejudice to anything previously done
thereunder.
(4) Notification of the date on which any
regulation is deemed to be rescinded under
subsection (3) shall be published in the Gazette.
8. Section 7 of the principal enactment is hereby Amendment of
amended by the repeal of the definition of expression section 7 of the
principal
“Assessor”, “Commissioner-General”, and “Deputy
enactment.
Commissioner” and the substitution therefor of the following
definition of expression:-
“Commissioner-General”, and “ Deputy
Commissioner” shall have the respective meanings
assigned to them by section 59 of the Turnover Tax
Act;”
9. The Schedule to the principal enactment is hereby Replacement of
replaced and the following Schedule is substituted the Schedule to
therefor:- the principal
enactment.
6 Betting and Gaming Levy (Amendment)
Act, No. 14 of 2015
“SCHEDULE
PART I
(Section 2)
The amount of the levy payable by a person carrying on
the business of a bookmaker for every year specified in
Column I hereto, shall be equivalent to the amount specified
in the corresponding entry in Column II hereto –
Column I Column II
Year Amount of Levy
1. For every year commencing on or One hundred thousand
after April 1, 1988, but prior to April 1, rupees.
2001.
2. For every year commencing on or
after April 1, 2001, but prior to April 1,
2002. One million rupees.
3. For every year commencing on or
after April 1, 2002 but prior to April 1,
2005 –
(i) where live telecast facilities are
used in carrying on the business. Thirty thousand rupees.
(ii) where live telecast facilities are
not used in carrying on the
business. Ten thousand rupees.
4. For every year commencing on or
after April 1, 2005 but prior to April 1,
2006 for .business of bookmaker carried
out –
(i) through Agents. One million rupees.
(ii) by the use of live telecast
facilities in carrying on the Two hundred and fifty
business. thousand rupees.
Betting and Gaming Levy (Amendment) 7
Act, No. 14 of 2015
(iii) where live telecast facilities are
not used in carrying on the Twenty five thousand
business. rupees.
5. For every year commencing on or
after April 1, 2006 but prior to April 1,
2013 for business of bookmaker carried
out –
(i) through Agents. One million rupees.
(ii) by the use of live telecast
facilities in carrying on the Three hundred
business. thousand rupees.
(iii) where live telecast facilities are
not used in carrying on the Fifty thousand rupees.
business.
6. For every year commencing on or
after April 1, 2013 but prior to April 1,
2015 for business of bookmaker carried
out –
(i) through Agents. Two million rupees.
(ii) by the use of live telecast
facilities in carrying on the Three hundred
business. thousand rupees.
(iii) where live telecast facilities are
not used in carrying on the Twenty five thousand
business. rupees.
7. For every year commencing on or
after April 1, 2015 for business of
bookmaker carried out –
(i) through Agents. Four million rupees.
(ii) by the use of live telecast
facilities in carrying on the Six hundred thousand
business. rupees.
(iii) where live telecast facilities are
not used in carrying on the
business. Fifty thousand rupees.
8 Betting and Gaming Levy (Amendment)
Act, No. 14 of 2015
PART II
The amount of the levy payable by a person carrying on the
business of gaming for every year specified in Column I hereto, shall
be equivalent to the amount specified in the corresponding entry in
Column II hereto –
Column I Column II
Year Amount of Levy
1. For every year commencing on or
after April 1, 1988, but prior to April 1,
2001. One million rupees.
2. For every year commencing on or
after April 1, 2001, but prior to April 1, Twenty five million
2002. rupees.
3. For every year commencing on or
after April 1, 2002, but prior to April 1,
2005 –
(i) for carrying on the business of
gaming (other than for playing
rudjino). Twelve million rupees.
(ii) for carrying on the business of Five hundred thousand
only playing rudjino. rupees.
4. For carrying on the business of
gaming including playing rudjino for every
year commencing on or after April 1,
2005, but prior to April 1, 2013. Fifty million rupees.
5. For carrying on the business of
gaming including playing rudjino for every
year commencing on or after April 1,
2013, but prior to April 1, 2015. One Hundred million
rupees.
6. For carrying on the business of
gaming including playing rudjino for every
year commencing on or after April 1, Two Hundred million
2015. rupees.
Betting and Gaming Levy (Amendment) 9
Act, No. 14 of 2015
10. The amount of the Levies charged and collected Validation.
under paragraph (b) of subsection (1A) and subsection (1AA)
of section 2 of the principal enactment by or on behalf of the
Commissioner-General by any person authorized under the
principal enactment from any person during the period
commencing from January 1, 2015, and ending on the date on
which the certificate of the speaker is endorsed in respect of
this Act, shall be deemed for all purposes, to have been validly
charged and collected by the Commissioner-General or by
any such person under the principal enactment:
Provided that, the aforesaid provisions 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.
11. 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.
10 Betting and Gaming Levy (Amendment)
Act, No. 14 of 2015
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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