Temporary Residence Tax
AN ACT TO MAKE PROVISION FOR THE LEVY AND RECOVERY OF A TAX COMPUTED WITH REFERENCE TO THE STAY IN CEYLON OF CERTAIN PERSONS WHO ARE NOT CITIZENS OF CEYLON, AND FOR MATTERS CONNECTED THEREWITH OR INCIDENTAL THERETO.
|
BE it enacted by the Queen’s Most Excellent Majesty, by and with the advice and consent of the Senate and the House of Representatives of Ceylon in this present Parliament assembled, and by the authority of the same, as follows:-
|
|
Short title.
|
1. This Act may be cited as the Temporary Residence Tax Act, No. 15 of 1971.
|
|
Charge of the tax.
|
2.
|
(1) Subject to the other provisions of this Act, there shall be charged from every person-
|
(a) who is not a citizen of Ceylon; and
|
|
(b) who, after the relevant date, remains in Ceylon-
|
(i) for a period exceeding three months under the authority of a visa granted to him, or
|
|
(ii) for a period exceeding three months after the expiration of the period for which he is authorized to remain in Ceylon by a visa granted to him,
|
|
|
|
a tax (hereafter in this Act referred to as ” the tax “), for the period of his stay in Ceylon computed at the rate set out in sub-section (2).
|
|
(2) The rate of tax-
|
(A) in the case of a person referred to in sub-paragraph (i) of paragraph (b) of sub-section (1), shall-
|
(a) if the visa granted to him is for a period exceeding twelve months, be-
|
(i) five hundred rupees in respect of the first twelve months, and
|
|
(ii) an additional five hundred rupees in respect of each subsequent period exceeding three months but not exceeding twelve months, and
|
|
|
(b) if the visa granted to him is for a period not exceeding twelve months, be five hundred rupees in respect of that period;
|
|
|
(B) in respect of any person referred to in sub-paragraph (ii) of paragraph (b) of subsection (1) shall-
|
(a) if the period for which he is authorized to remain in Ceylon under the visa granted to him expired before the relevant date and he remains in Ceylon on or after April 2, 1971, be five hundred rupees for the period commencing on the relevant date and ending on April 2, 1971, and an additional five hundred rupees for each subsequent period exceeding three months but not exceeding twelve months;
|
|
(b) if the period for which he is authorized to remain in Ceylon expired on or after the relevant date but before the date of commencement of this Act or expires on or after the date of commencement of this Act and he remains in Ceylon-
|
(i) for a period exceeding twelve months, be five hundred rupees for the first twelve months, and an additional five hundred rupees for each subsequent period exceeding three months but not exceeding twelve months, or
|
|
(ii) for a period exceeding three months but not exceeding twelve months, be five hundred rupees in respect of that period.
|
|
|
|
|
(3) Any person who under sub-section (1) is liable to pay the tax is hereafter in this Act referred to as a ” person subject to the tax “.
|
|
|
Exemptions from the tax.
|
3.
|
(1) The following persons shall be exempt from the tax:-
|
(i) any person referred to in paragraph (a), paragraph (c), paragraph (d) or paragraph (e) of section 2 (1) of the principal enactment and the spouse and every dependent child, parent, brother or sister of any person referred to in the aforesaid paragraphs, and every member of the official staff of any person referred to in the aforesaid paragraphs ;
|
|
(ii) any person referred to in paragraph (b) of section 2 (1) of the principal enactment and-
|
(a) every member of the official staff of that person;
|
|
(b) the spouse and every dependent child, parent, brother or sister of that person and of every member of his official staff;
|
|
(c) every such person in the domestic establishment of the person aforesaid or of every member of his official staff as is the holder of a valid passport issued by the Government of the country which duly accredited him to the Government of Ceylon;
|
|
|
(iii) any person who has entered, or enters, or is under an agreement to enter, the service of the Government of Ceylon or of any local authority or of any corporation, and the spouse and every dependent child of such person;
|
|
(iv) any person who is an expert, adviser, technician or official who is exempt from the payment of income tax under the Inland Revenue Act, No. 4 of 1963;
|
|
(v) any person who is in the service of any under taking in Ceylon which is commenced after the date on which this Act comes into operation and in respect of which a certificate is issued by the Secretary to the Treasury or an officer authorized by him to the effect that foreign capital is invested in such undertaking with the approval of the Government of Ceylon;
|
|
(vi) any person who has not attained the age of sixteen years;
|
|
(vii) any person who is a full time student in any educational institution in Ceylon recognized by the head of the Department of Education;
|
|
(viii) any person who is a member of the crew of a ship in the territorial waters of Ceylon;
|
|
(ix) any class or description of persons which, or any person who, is exempted from, the provisions of this Act by Order made by the Minister and published in the Gazette.
|
|
|
(2) Any Order of exemption under paragraph (ix) of sub-section (1) may be given retroactive effect as from any day not earlier than the relevant date, notwithstanding that such day is a day prior to the date of the publication of such Order in the Gazette.
|
|
Cap. 146.
|
” corporation ” means a corporation established under the Government-Sponsored Corporations Act, or under the State Industrial Corporations Act, No. 49 of 1957, or any corporation specified in the Schedule to this Act, and
|
|
” local authority ” means any Municipal Council, Urban Council, Town Council or Village Council.
|
|
|
Liability to pay the tax.
|
4.
|
(1) The tax shall-
|
(A) in the case of a person who is the holder of a visa which was granted to him before the date of commencement of this Act and which expires later than three months but not later than one year after the relevant date, be paid within one month after the date of commencement of this Act;
|
|
(B) in the case of a person who is the holder of a visa which was granted before the date of commencement of “this Act and which expires later than one year after the relevant date-
|
(a) in respect of the period of twelve months commencing on the relevant date, be paid within one month after the date of commencement of this Act, and
|
|
(b) in respect of each subsequent period, exceeding three months and not exceeding twelve months of that visa, be paid within one month after the elate of commencement of each such period;
|
|
|
(C) in the case of a person who is the holder of a visa which is granted to him after the date of commencement of this Act-
|
(a) if the period for which he is authorized to remain in Ceylon by that visa does not exceed one year, be paid on the date of the grant of that visa, and
|
|
(b) if the period for which he is authorized to remain in Ceylon by that visa exceeds one year-
|
(i) in respect of the first twelve months of his stay in Ceylon, be paid on the date of the grant of that visa, and
|
|
(ii) in respect of each subsequent period, exceeding three months and not exceeding twelve months, of that visa, be paid within one month after the date of commencement of each such period; and
|
|
|
|
(D) in the case of any person who remains in Ceylon after the expiration of the period for which he is authorized to remain in Ceylon by the visa granted to him, be paid immediately on demand made to him by or on behalf of the Controller,
|
|
|
and such person shall be liable to pay the tax to the Controller.
|
|
Cap. 136.
|
(2) Notwithstanding the provisions of sub-section (1), any person who is subject to the tax may apply to the Controller for permission to pay the tax in instalments and, on receipt of such an application, the Controller may, if he is satisfied that the applicant is an employee in any trade in respect of which a Wages Board has been set up in accordance with the provisions of the Wages Boards Ordinance, permit the applicant to pay the tax in such instalments as the Controller may determine.
|
|
(3) The Controller may, on the application of any person who is subject to the tax, grant an extension of time, not exceeding three months, for the payment of the tax if such person has, within three months before the date on which the tax falls due, paid in accordance with the provisions of sub-section (1) the tax which he was earlier liable to pay.
|
|
(4) Where under the provisions of sub-section (1) the tax is paid by any person upon the grant, after the date of commencement of this Act, of a visa to him and the period for which he is authorized to remain in Ceylon by that visa is less than one year, that person shall not be liable to pay the tax upon the extension of the period of such visa if the aggregate of the periods for which he is authorized to remain in Ceylon before and after such extension does not exceed one year.
|
|
(5) Any person subject to the tax who fails to pay the tax to the Controller within the period, or on the date, required under the preceding provisions of this section shall, without prejudice to any proceedings which may be taken against him for the recovery of the tax, be guilty of an offence under this Act and shall, on conviction after summary trial before a competent Magistrate, be liable to a fine not exceeding five hundred rupees or to imprisonment of either description for a term not exceeding six months or to both such fine and imprisonment.
|
|
|
Provisions for recovery of tax.
|
5.
|
(1) Where any person subject to the tax fails to pay such tax to the Controller within the period, or on the date, required under section 4, the Controller shall by notice in writing require such person to pay, within such period as shall be specified in the notice, the amount of such tax to the Controller and where such person fails to pay such amount within the period specified in the notice, such amount shall be deemed to be in default.
|
|
(2) Where the amount of the tax is in default, the Controller may issue a certificate containing particulars of such amount and the name and address of such defaulter to a competent Magistrate. Such Magistrate shall, thereupon, summon the defaulter before him to show cause why proceedings for the recovery of the amount of the tax in default should not be taken against such defaulter, and, if sufficient cause is not shown, the amount of the tax in default shall by order of such Magistrate be recovered as if it were a fine imposed on the defaulter by such Magistrate.
|
|
|
Failure to pay the tax to be a ground for the cancellation of visa.
|
6. The failure of a person subject to the tax to pay the amount of such tax within the period, or on the date, required under section 4 shall be a ground on which any visa granted to that person under the principal enactment may be cancelled by the Controller under that enactment, and the provisions of that enactment shall, in their application in the case of that person and such visa, have effect accordingly.
|
|
Proof of stay in Ceylon.
|
7.
|
(1) In the case of any person who is the holder of a visa and who is subject to the tax, that visa shall be conclusive proof of his period of stay in Ceylon.
|
|
(2) Any person who remains in Ceylon after the expiration of the period for which he is authorized to remain in Ceylon by a visa granted to him shall be presumed to have remained in Ceylon continuously from the date of the expiry of that period.
|
|
|
Sums paid or recovered as tax to be credited to the Consolidated Fund of Ceylon.
|
8. All sums paid to or recovered by the Controller as tax under this Act, shall be credited by the Controller to the Consolidated Fund of Ceylon.
|
|
Alteration of the tax.
|
9. The rate of the tax may be altered from time to time by Order made by the Minister, approved by the House of Representatives and published in the Gazette.
|
|
Power to vary or amend the Schedule to this Act.
|
10. The Minister may, by Order published in the Gazette, amend or vary the provisions of the Schedule to this Act.
|
|
Provisions of this Act to be in addition to and not in derogation of the provisions of the principal enactment.
|
11. The provisions of this Act shall be in addition to, and, not in derogation of, the provisions of the principal enactment, and accordingly the payment by any person, who remains in Ceylon after the expiration “of the period for which he is authorized to so remain by the visa granted to him, of the tax to which he is liable under this Act shall not be construed, or be deemed to be construed, to affect any proceedings which may be taken under that enactment against him for remaining in Ceylon in contravention of any provisions of that enactment.
|
|
Interpretation.
|
12. In this Act, unless the context otherwise requires,-
|
|
Cap. 6.
|
” competent Magistrate ” means a Magistrate having jurisdiction in the division of Colombo as defined and set out in the First Schedule to the Courts Ordinance;
|
|
” Controller ” means the Controller of Immigration and Emigration and includes any Deputy or . Assistant Controller of Immigration and Emigration;
|
|
Cap. 351.
|
” principal enactment ” means the Immigrants and Emigrants Act as amended by any subsequent Act;”
|
|
” relevant date ” means the first day of January, 1971; and
|
|
” visa ” means a visa granted under the principal enactment and includes any temporary residence permit, or endorsement, or extension of the period of the visa, granted or issued under that enactment.
|
|
