9.
| (1) There shall be exempt from income tax"
| | (a) the emoluments pension and any other benefits arising to any person from the, office of the President of the Republic of Sri Lanka. | | |
| | (b) the official emoluments paid to"
| | | (i) any individual who holds any paid office under the Republic out of the Consolidated fund |
| (ii) any employee of any public corporation being a public corporation which pays such emolument or such pension or such profits from employment wholly or partly out of the sums voted annually by Parliament to such corporation from the Consolidated Fund |
| (iii) the Governor of any Province appointed under Article 154B of the Constitution ; |
| (iv) any member of any Provincial Council ; |
| (v) any employee of any Provincial Council or to any officer of any Provincial Public Service ; |
| (vi) any member of any local authority ' |
| (vii) any employee of any local authority , |
| (viii) any employee of any University which is established or deemed to be established by the Universities No 16 of 1978, |
| (ix) any employee of the Institute of Policy Studies of Sri Lanka established by the Institute of policy Studies of Sri Lanka Act No 53 of 1988 , |
| (x) a member or employee of any board or commission of inquiry established by or under any law being a board or commission all the members of which are appointed by the President or by a Minister |
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| | (c) the emoluments arising in Sri Lanka and any income not arising in Sri Lanka of any individual who is a scientist, technician expert or adviser who is not a citizen of Sri Lanka and who is brought to and employed in Sri Lanka by any undertaking being an enterprise with which an agreement has been entered into by the Board of Investment under section 17 of the Board of Investment of Sri Lanka Law. No 4 of 1978 for the purposes of that under taking | | |
| | (d) the official emoluments, arising in Sri Lanka, and any income not arising in or derived from Sri Lanka of"
| | | (i) the Diplomatic Representative in Sri Lanka (by whatever name or title designated) of the Government of any other country ; |
| (ii) any such member of the staff of any Diplomatic Representative referred to in subparagraph (i), any such Consul or Trade Commissions, and any such member of the stall of such Consul or Trade Commissioner, as is a citizen or subject of the country represented by that Diplomatic Representative, Consul or Trade Commissioner, if the Minister, on being satisfied that a corresponding official of the Government of Sri Lanka resident in the country represented by that person is or would be granted similar exemption from income tax by that country, declares that the exemption shall apply in that case |
| (iii) any expert, adviser, technician or official who is brought to Sri Lanka by the Government of Sri Lanka through any Specialized Agency of the United Nations Organization or under the Point Four Assistance programme of the Government of the United States of America or through the colombo Plan Organization (including its Technical Assistance Bureau) or through the Asia Foundation or any other organization approved by the Minister as being of a similar character, and whose salary or principal emolument is-
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| (iv) any trainee from abroad who is sent to Sri Lanka under any of the Technical Co-operation Programmes of the United Nations Organization and its Specialized Agencies, or of the Colombo Plan Organization, or of any other organization approved by the Minister as being of a similar character; |
| (v) any official of the United Nations Organization who is resident in Sri Lanka and who is not a citizen of Sri Lanka ; |
| (vi) members of any naval, military or air force of any country other than Sri Lanka who are iii Sri Lanka at the request, or with the concurrence, of the Government of Sri Lanka ; |
| (vii) persons employed in any civil capacity by the Government of any country other than Sri Lanka who, not being persons resident in Sri Lanka for a period exceeding three months immediately prior to the date of commencement of such employment, are so employed in or visit Sri Lanka for any purpose connected with the presence in Sri Lanka, of such members of any naval, military or air forces as are referred to in sub-paragraph (vi); and |
| (viii) any, person who is not citizen of Sri Lanka and who is employed in Sri Lanka by the Asia Foundation or by the Overseas Economic operation Fund of Japan or the C commonwealth secretariat in any of its programmes technical co-operation with Sri Lanka or the Commonwealth Development corporation |
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| | (e) the official emoluments of any citizen of sri Lanka who is employed as an expert technical official by the United Nations Organisation or by any specialised Agency of that Organisation | | |
| | (f) the official emoluments of any individual who is employed by the World Tourism Organization the International litigation Management institute, the Colombo Plan Bureau the Asian Development Bank the World Bank the. international Committee of the Red Cross or the World conservation Union | | |
| | (g) the value of any travel warrant or passage granted to a person who is not citizen of Sri Lanka to enable him to come to Sri Lanka to assume duties or to visit his home abroad or to return from Sri Lanka on the termination of his services whether on retirement or otherwise or of any travel warrant or passage granted to the wife or any son or daughter of such person to come to Sri Lanka or to visit his or her home abroad or to return from Sri Lanka on the Termination of the services such person | | |
| | (h) any allowance granted by an employer to his employee for traveling, subsistence and lodging in respect of travel by such employee outside Sri Lanka in connection with his employment | | |
| | (i) the emoluments earned, or the pension arising, in any year of assessment, in foreign currency, by or to, any individual resident in Sri Lanka in respect of"
| | | (i) services rendered by him in that year of assessment; or |
| (ii) past services rendered by him or his spouse, |
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| | (j) the emoluments earned in any year of assessment by any individual employed on a ship which is"
| | | (i) owned or chartered by a company registered under Part VIII of the Companies Act, No. 17 of 1982 ;and |
| (ii) deemed to be a Sri Lanka ship by reason of a determination made under paragraph (c) of section 30 of the Merchant Shipping Act, No. 52 of" 1971 ; |
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| | (k) profits and income not exceeding in the aggregate four thousand eight hundred rupees from all sources other than employment, derived by or arising or accruing to, an individual or any child whose total statutory income is aggregated with the income of that individual, if the total statutory income, for that year of assessment, of that individual consists only of profit and income"
| | | (i) from employment not exceeding one hundred and fifty thousand rupees ; and |
| (ii) not exceeding four thousand eight hundred rupees from all sources of profits and income other than employment. |
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| | (l) the value of any free transport by motor coach provided by an employer to an employee for travel by such employee, from his residence to his place of work or from place of work to his residence, | | |
| | (m) such part of any sum paid to an employee at the time of his retirement, from any provident or pension fund. or the Employees Trust Fund established by the Employees Trust Fund Act, No 46 of 1980 as represents income derived by that fund, for any period commencing on or after April 1, 1987 from investments made by it, | | |
| | (n) such part of any sum referred to in paragraph(c) of subsection (i)of section 4(1) paid to any employee at the time of his retirement from any employment in am company. formed under the Commission of Public Corporations or Government Owned Business Undertakings into Public Companies Act, No 23 of Act. 1987 as is attributable to his period of service ending before April 1, 1997 in any public corporation or any Government Owned Business Undertaking, as the case may be | | |
| | (o) such part of any sum referred to in paragraph (c) of subsection (1) of section 4 paid to any employee at the time of his retirement from any employment in any public corporation other than any public corporation referred to in sub-paragraph (ii) of paragraph (b) of subsection (1), as is attributable to the period of service of such employee prior to April 1, 1997, in such public corporation ; | | |
| | (p) any sum paid to any employee by the employer of such employee, being a sum paid as compensation for loss of any office or employment consequent to"
| | | (i) the voluntary retirement by such employee in accordance with a scheme, which in the opinion of the Commissioner-General is uniformly applicable to all employees employed by such employer; or |
| (ii) the retrenchment of such employee by such employer in accordance with a scheme approved by the Commissioner of Labour. |
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| (2) Nothing in paragraph (b) or paragraph (c) of subsection (1) shall apply lo, or in relation to, any individual who is not a citizen of Sri Lanka and who"
| | (a) has entered into a contract of employment ; or | | |
| | (b) is brought to, and employed in, Sri Lanka, | | |
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| (3) Notwithstanding the provisions of the proviso to paragraph (c) of subsection (1) and of subsection (2) the emoluments of any individual who is not a citizen of Sri Lanka and who is brought to and employed in Sri Lanka by an enterprise with which an agreement has been entered into by the Board of Investment of Sri Lanka under section 17 of the Board of Investment of Sri Lanka Law, No. 4 of 1978, and which has opted to be charged with income fax in lieu of the exemption horn income tax granted under such agreement shall he exempt from income tax up to the date of cessation of employments of such individual in such enterprise or the date on which the exemption from income tax granted in respect of such enterprise would but for such option, have ended, whichever is the earlier |
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Sri Lanka Consolidated Acts