Sri Lanka Consolidated Acts

Finance Act (No. 11 of 2004)

TABLE OF PROVISIONS

           Long Title

   1.	   Short title  
   2.	   Imposition of an Economic Service Charge  
   3.	   Service Charge to be set off from relevant income tax  
   4.	   Remaining part of the service Charge not to be refunded  
   5.	   Notice of chargeability  
   6.	   Service Charge to be paid in four quarterly instalments  
   7.	   Furnishing return of liable turnover  
   8.	   Maintenance of records  
   9.	   Assessor to make assessments  
   10.	   Service Charge not paid deemed to be in default  
   11.	   Certain provisions of the Inland Revenue Act, No. 38 of 2000 to apply  
   12.	   Interpretation  
   13.	   Date of Coming into operation of this part  
   14.	   Imposition of Cellular Mobile Telephone Subscriber Levy   
   15.	   Mode of collection of Levy  
   16.	   Commission to collect levy on behalf of the government  
   17.	   Secretary Treasury to issue guidelines  
   18.	   Action in cases of failure to pay levy  
   19.	   Operation of the provisions of this Part  
   20.	   Indemnity   
   21.	   Imposition of International Telecommunications Operators Levy  
   22.	   Amount of operator's levy  
   23.	   Commission to issue guidelines  
   24.	   Action in cases of default in payment  
   25.	   Offences and penalties  
   26.	   Regulations  
   27.	   Date of operation of this part  
   28.	   Avoidance of doubts  
   29.	   Amendment of section 11 of Part II of the Finance Act. No. 25 of 2003  
   30.	   Date of operation of this Part of the Act  
   31.	   Sinhala text to prevail in case of inconsistency