Imposition of International Telecommunication operators Levy

(1) An International Telecommunications Operators Levy (hereinafter to as “the operator’s levy “) shall be charged and levied in respect of the whole number of minutes of incoming and outgoing international calls during each calendar month from every person who obtains a license for carrying out operations (hereinafter referred to as “the licensee”) from the Commission in the manner provided for in this section :

Provided that for the purposes of this section, “International Telecommunication Operators” shall mean any operator licensed under section 17 of the Sri Lanka Telecommunications Act, No. 25 of 1991 to provide international telecommunication services :

Provided further, the operators levy payable for the period commencing on March 3. 2003 shall, until regulations made under section 26 come into operation, be calculated”

(2) Where any payment is to be converted from United States Dollars to Sri Lankan rupees for the purpose of effect: us payment, the selling rate of exchange as fixed by the Central Bank of Sri Lanka for the day previous to the day on which payment is made , which rate is available on the website of the Central Bank of Sri Lanka shall be used. In the event that payments are made in respect of previous periods , the average for the period of the selling rate shall be used.

(1) The operators levy shall be payable with effect from March 03. 2003 and shall be calculated on the duration of each incoming and outgoing international call facilitated by an operator who is a licensee, at such rates as may be prescribed by regulation.

Provided that, the Minister may having regard to ”

telecommunications market.

from time to time vary the rate set out in any regulation made in terms of this section.

(2) The amount of the operator’s levy payable for the period commencing from March 03, 2003 to March 31. 2004 by a licensee, shall be paid to the Commission within a period of one month from the date of the coming into operation of this Act.

(3) The operator’s levy payable for each month commencing from April 01 , 2004 shall be paid within thirty working days from the end of each month to the Commission along with any details as may be specified by the Commission.

(4) Regulations may be made prescribing the manner and mode in which and the purposes for which any levy paid to the Commission under subsections (2) and (3) shall be disbursed.

(1) Any International Telecommunication Operator who fails to pay the total amount of the levy that is due on the value of supply of services provided by such operator, as provided in section 21. shall be deemed to be a defaulter and where such defaulter is a body corporate, the Chairman of the Board of Directors, any director or principal officer of such body corporate shall be deemed to be a defaulter for the purposes of this Part of this Act, and such levy as is not paid on or before the due date shall be deemed to be a levy in default.

(2) The defaulter shall be liable to pay a surcharge in addition to the levy in default, calculated”

which surcharge shall be collected by the Commission.

(3) The Commission shall take action to recover any levy which is in default for a period of more than three months, along with amount of the surcharge accrued thereon,, in the manner as is specified hereafter.

(4) The Commission shall cause to be issued on the defaulter, three weeks prior to the taking of any steps for the recovery of the levy in default along with amount of the surcharge accrued thereon, a Notice, informing the defaulter of the intention of the Commission to institute proceedings for the recovery of the amount of the levy in default in terms of the provisions of this section.

(5) Where the Commission issues Notice on the defaulter in terms of subsection (4) but the amount in default along with the surcharge thereon remains unpaid even though the period of three weeks specified in such Notice has elapsed, the Commission shall under the hand of the Chairman, issue to the Magistrate having jurisdiction over the division in which the defaulter resides or is carrying on business, a Certificate containing the name and address of the defaulter and the total sum in default along with a statement to the effect that the person so named has defaulted in making the payment as required by this section. Where the defaulter is a body corporate, the Certificate shall contain the name of the Chairman, the Board of Directors and of every Director of such body corporate.

(6) The Magistrate shall on receipt of the Certificate issue under subsection (5), issue summons on the defaulter requiring him to appear before him on a date to be specified and show cause as to why proceedings should not be taken against him for the recovery of the amount of the levy in default along with the surcharge accrued thereon. Where the cause shown appears to the Magistrate to be insufficient so as to explain the reason for the non-payment, the Magistrate shall after recording the same make order for the recovery of the amount of the levy in default along with the surcharge accrued thereon, from the defaulter as if it were a fine imposed by the Magistrate. The money so recovered shall be remitted to the Commission, which shall credit the same to the Consolidated Fund.

(1) Every licensee-

shall be guilty of “an offence and shall upon conviction after summary trial before a Magistrate be liable to a fine not exceeding one hundred thousand rupees or to imprisonment of either description for a term not exceeding six months or to both such fine and imprisonment.

(2) Where an offence under this Part of this Act is committed by a body of persons, then”

shall be guilty of such offence :

Provided that no such director, officer of that body corporate, or partner of that firm shall be deemed to be guilty of such offence if he proves that such offence was committed without his knowledge or that he exercised due diligence to prevent the commission of such offence.

(1) The Minister may make regulations for the purpose of giving effect to the principles and provisions of this Act and in respect of any matter which is required or authorized by this Act to be prescribed.

(2) Subject to the provisions of subsection (1), regulations may be made in respect of all or any of the following matters:-

(3) Every regulation made under subsection (1) shall be published in the Gazette and shall take effect from the date of such publication or on such later date as may be specified therein.

(4) Every regulation made under subsection (1) shall be as soon as convenient be placed before Parliament for its approval. Any regulation which is not so approved shall be deemed to be disapproved with effect from the date of disapproval but without prejudice to anything done thereunder.

(5) Notification of the date of disapproval of any regulation shall be published in the Gazette.

(1) The provisions of this Part of this Act shall be deemed for all purposes to have come in to operation on March 03, 2003.

(2) The amount of the levy charged and collected by any International Telecommunication Operator from any user, during the period commencing from March 03, 2003 and ending on the date of commencement of this Act, shall be deemed to have been so validly charged and levied and such operator is hereby indemnified from any action civil or criminal in respect of the collection of such levy.

(a) in respect of the period commencing on March 3, 2003 and ending on March 31, 2004, the difference between the sum of United States Dollar cents seven point two (7.2) which amount has been actually paid by him and the United States Dollar cents eleven payable by him in terms of the aforesaid section ; and

(b) in respect of the second year commencing on April 1, 2004 up to the date of the coming into operation of this Act , the difference between the sum of United States Dollar cents five point two (5.2) which amount has been actually paid by him and the United States Dollar cents nine payable by him in terms of the aforesaid section.”.