ACT, No. 19 OF 2013

19of2013.pdf
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PARLIAMENT OF THE DEMOCRATIC
SOCIALIST REPUBLIC OF
SRI LANKA
BETTING AND GAMING LEVY
(AMENDMENT) ACT, No. 19 OF 2013
[Certified on 24th April, 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 April 26, 2013
PRINTEDATTHE DEPARTMENTOFGOVERNMENTPRINTING,SRILANKA
TO BEPURCHASED AT THE GOVERNMENT PUBLICATIONS BUREAU, COLOMBO 5
Price : Rs. 5.50 Postage : Rs. 10.00

Betting and Gaming Levy (Amendment) 1
Act, No. 19 of 2013
[Certified on 24th April, 2013]
L.D.—O. 3/2013.
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 Short title and
Levy (Amendment) Act, No. 19 of 2013 and shall be deemed the date of
for all purposes to have come into operation on January 1, operation.
2013.
2. Section 2 of the Betting and Gaming Levy Act, No. Amendment of
40 of 1988 (hereinafter referred to as the “principal Section 2 of the
Betting and
enactment”), as last amended by Act, No.9 of 2005 is hereby
Gaming Levy
amended by the insertion immediately after subsection (1) Act, No. 40 of
of that section of the following new subsections:- 1988.
“(1A) Every person who is liable to pay the levy under
subsection (1) shall, in addition to the payment of such
levy, be charged a levy at the rate of five per centum, on
the gross collection of the businesses referred to in
paragraphs (a) or (b) of subsection (1) carried on by him
in respect of each month:
Provided however, the person who is liable to pay the
levy under this subsection, shall not be liable to pay the
Value Added Tax under the Value Added Tax Act, No.14
of 2002 or the Nation Building Tax under the Nation
Building Tax Act, No.9 of 2009, on such collection:
Provided further, that any person whose gross
collection in respect of the businesses referred to in
paragraphs (a) or (b) of subsection (1) does not exceed
one million rupees per month, such person shall not be
liable to pay the levy required to be paid under this
subsection.
2—PL 007086—4,090 (03/2013)
2 Betting and Gaming Levy (Amendment)
Act, No. 19 of 2013
(1B) Every person who is liable to pay the levy under
subsection (1A), shall-
(a) on or before the twentieth day of the month
following the end of the relevant quarter,
furnish to the Commissioner General either
in writing or by electronic means a return in
such form and containing such particulars
as may be specified by the Commissioner
General, of the gross collection of such
person; and
(b) pay such levy in respect of each month, on
or before the end of the first week of the
month following the end of that month.
(1C) Where any person who is liable to pay the levy
under subsection (1A), fails to pay the levy thereof, the
provisions of subsections (2), (3), (4), (5) and (6) of section
4 of this Act shall, mutatis mutandis apply in respect of
such failure to pay the levy payable under subsection
(1A).
(1D) For the purposes of this section—
(a) “gross collection” means the total amount
recovered from the business of bookmaker
or business of gaming in respect of that
month ;
(b) “relevant quarter” means the period of three
months commencing on the first day of
January, first day of April, first day of July
or first day of October of any year.”.
Insertion of new 3. The following new section is hereby inserted
section 2A in immediately after section 2 of the principal enactment and
the principal shall have effect as section 2A of that enactment:-
enactment.
“Registration 2A. (1) Every person who, on or after January
of betting or 1, 2013 carries on the business of a bookmaker
gaming or gaming, as is referred to in subsection (1) of
business.
section 2, shall register with the Department of
Betting and Gaming Levy (Amendment) 3
Act, No. 19 of 2013
Inland Revenue, within five months from the
date of commencement of this Act or within one
month from the date of commencement of the
business as the case may be.
(2) The Commissioner General shall issue a
certificate of registration containing the name,
address, registration number and any other
particulars as may be determined by him to
every person registered under subsection(1).
(3) Every person who acts in contravention
of the provisions of subsection (1),shall commit
an offence and shall, on conviction after
summary trial by a Magistrate, be liable to a
fine not exceeding ten million rupees or to
imprisonment of either description for a term
not exceeding six months or to both such fine
and imprisonment.”.
4. Section 7 of the principal enactment is hereby Amendment of
section 7 of the
amended as follows :—
principal
enactment.
(1) by the repeal of the definition of the expression
“Assessor”, “Commissioner-General”, “Deputy
Commissioner”, and “persons” and the substitution
therefor of the following definition :—
“Assessor”, “Commissioner-General”, and
“Deputy Commissioner”, shall have the respective
meanings assigned to them by section 59 of the
Turnover Tax Act ;
(2) by the addition immediately after the definition of
expression “gaming” of the following :—
“person” includes any company, body of
persons, corporate or unincorporate or any
partnership;”.
4 Betting and Gaming Levy (Amendment)
Act, No. 19 of 2013
Validation. 5. The amount of the levy charged and collected under
subsection (1A) 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, 2013 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 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 such period.
Replacement of 6. The Schedule to the principal enactment is hereby
the Schedule to repealed and the following Schedule substituted therefor:-
the principal
enactment.
“SCHEDULE (Section 2)
PART PART II
The amount of the levy payable by a person carrying on the business
of 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
after April 1, 1988, but prior to One hundred thousand
April 1, 2001. rupees.
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
business. Thirty thousand rupees.
Betting and Gaming Levy (Amendment) 5
Act, No. 19 of 2013
(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 betting business
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.
(iii) Where live telecast facilities
are not used in carrying on Twenty five thousand
the business. rupees.
5.For every year commencing on or
after April 1, 2006 but prior to
April 1, 2013 for betting business
carried out –
(i) through Agents. One million rupees.
(ii) by the use of live telecast
facilities in carrying on the Three hundred thousand
business. rupees.
(iii) Where live telecast facilities
are not used in carrying on
the business. Fifty thousand rupees.
6.For every year commencing on or
after April 1, 2013 for betting
business carried out –
(i) through Agents. Two million rupees.
(ii) by the use of live telecast Three hundred thousand
facilities in carrying on the rupees.
business.
(iii) Where live telecast facilities Twenty five thousand
are not used in carrying on rupees.
the business.
6 Betting and Gaming Levy (Amendment)
Act, No. 19 of 2013
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 Twenty five million
April 1, 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 Five hundred thousand
of 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 One hundred million
after April 1, 2013. rupees.”
Sinhala text to 7. In the event of any inconsistency between the Sinhala
prevail in case and Tamil texts of this Act, the Sinhala text shall prevail.
of any
inconsistency.

Betting and Gaming Levy (Amendment) 7
Act, No. 19 of 2013
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