Department of Provincial Revenue

Government to Citizen

Government to Employee

Government to Business

Government to Government

STAMP DUTY

•  Stamp Duty is charged under section 37 of the finance Statute of the Sabaragamuwa Province No. 06 of 1990.

There shall be charged on:

• Every instrument relating to a transfer of immovable property situated in the Sabaragamuwa Province.
• Every document presented or filed, in the proceedings instituted in any Court of Law established by law, in the Sabaragamuwa Province of Sri Lanka.

Effective Date:

• From the 1^st of January 1991.

MINERAL TAX

• Mineral Tax is charged under section 10 (2) of the Financial statute No 06 of 1990 and section 14(2) of sabaragamuwa provincial finance(Supplementary Provisions)  Statute No 10 of 1994.
• There shall be charged on – Where any person has been granted the right to mine and sell which remove any materials (except gem)  from land, situated within the  Sabaragamuwa province.
• Minerals which are related Tax,
  • • Sand
    • Granite
    • Graphite
    • Calcite
    • Feldspars
• Effect from- 1st of January 2003
• Tax Rate- 0.5% on total turnover.
• Gazette- 1255/30  2002.09.27

TURNOVER TAX

• Business Turnover Tax was first introduced in Sri Lanka by the finance Act No.11 of 1963 to become effective from 1^st January 1964. With the introduction of 13^th amendment to the constitution of the Democratic Socialist Republic of Sri Lanka, revenue sources from 36:1 to 36:20 of the 1^st list (Provincial Council list) of the 9^th schedule of the constitution have been devolved to the provincial council According to the finance statute No. 06 of 1990 of Sabaragamuwa Province the Provincial Revenue Department imposed to collect turnover tax on wholesale and retail sales, since 1991.
• The main revenue source of the Sabaragamuwa provincial council has been collected turnover tax since then. That was Rs. 49.8 million. In 1991 and Rs. 839.38 million in 2010. But  Turnover Tax on whole sale and retail sales that was devolved by the 13^th amendment of the constitution was cancelled by the appropriation bill of 2011 passed by the parliament However the default  tax before 31^st  December 2010 have been collected by the department up to now.  

DRUGS AND CHEMICAL TAX

• Drugs and Chemical Tax is charged under section 10 (2) of the Financial statute No 06 of 1990 and section 14(2) of Sabaragamuwa Provincial finance(Supplementary Provisions)  Statute No 10 of 1994.

There shall be charged on

• Any business regarding buying and selling, distributing, and warehousing following items in Sabaragamuwa Province.
  • Fertilize
  • Drugs
  • Chemical
• Effect from- 1st of January 2003
• Tax Rate- 0.5% on the Annual value.
• Calculation of Tax- Annual value of the premises where the business is carried on *20%
• Gazette- 1255/30  2002.09.27

Payment

• Half Annually –half of total tax should be paid before 15^th of June  and 15^th of December part of the rest.
• Annually –Before 15^th of December.
• Penalty will be levied from 16^th of December.

Circulars

Tender Notices

Recruitments

Exam Results

Annual Transfers

Others