Temporary Residence Tax Act (No. 15 of 1971)

Sri Lanka Consolidated Acts

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Temporary Residence Tax Act (No. 15 of 1971) - Sect 3

Exemptions from the tax

(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.

(3) In this section-

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