Ports and Airports Development Levy (Amendment) Act, No. 5 of 2020
颁布于 2020-10-16 · 文本截至 2026-10-01
以研究形式发布的公开法律与官方指引，不构成法律、税务或金融建议。
研究内容本身以英文撰写。标题和标签已翻译，调查结果和引文未翻译。
关于这部法律
- 语言
- English
- 类型
- 法令
- 国家
- 斯里兰卡
- 主题
- Sea, General
- 关键词
- international trade, harbour, taxes, fiscal and market measures
- 类别
- *
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文本
所收录的法律原文，按条款排列。每个条款都有自己的链接。
1. This Act may be cited as the Ports and Airports Short title and Development Levy (Amendment) Act, No. 5 of 2020 and the date of operation. shall be deemed to have come into operation on December 6, 2019.
2. Section 3 of the Ports and Airports Development Levy Amendment of Act, No. 18 of 2011 (hereinafter referred to as the “principal section 3 of Act, No. 18 of 2011. enactment”) is hereby amended by the repeal of subsection (1) thereof and substitution therefor of the following subsection:– “(1) The levy to be charged and levied in respect of the cost, insurance and freight value of any article referred to in section 2 shall be calculated – (a) at the rate of 5.0 per centum,for the period commencing on January 1, 2011 and ending on December 31, 2015; (b) at the rate of 7.5 per centum,for the period commencing on January 1, 2016 and ending on December 5, 2019; and (c) at the rate of 10 per centum, on and after December 6, 2019 .”.
3. Where the Director-General of Customs Validation. charges or collects the Levy as provided in subsection (1) 2 Ports and Airports Development Levy (Amendment) Act, No. 5 of 2020 of section 3 of the principal enactment as amended by section 2 of this Act, during the period commencing on December 6, 2019 and ending on the date on which the certificate of the Speaker is endorsed in respect of this Act, he shall be deemed to have acted and to be acting with due authority and such charge or collection shall be deemed for all purposes to have been, and to be, validly made. The Director-General of Customs is hereby indemnified against all action, civil or criminal, in respect of such charge or collection: Provided that, the aforesaid provisions shall not affect any decision or order made by any Court or any proceedings pending in any Court in respect of any Levy collected as provided for in this Act during the said period. Sinhala text to 4. In the event of any inconsistency between the Sinhala prevail in case and Tamil texts of this Act, the Sinhala text shall prevail. of inconsistency. Ports and Airports Development Levy 3 (Amendment) Act, No. 5 of 2020 English Acts of the Parliament can be purchased at the “PRAKASHANA PIYASA”, DEPARTMENT OF GOVERNMENT PRINTING, NO. 118, DR. DANISTER DE SILVA MAWATHA, COLOMBO 8.