4.1.
1 REVENUE CLASSIFICATION - TAX REVENUE
Revenue Description Applicable Statutes/Authority Revenue Accounting Officers
Code
10.01 Taxes on International Trade
[Link] Import Duties - Customs Ordinance No. 17 of 1869 Director General of Customs
[Link] Export Duties - -do- -do-
[Link] Import & Export Licences Fees - Imports & Exports Control Act, No. 01 of 1969 Controller of Imports & Exports
[Link] Ports & Airports Development Levy - Finance Act, No.11 of 2002 Director General of Customs
[Link] Cess Levy - Gazette Dated 03.11.2004 & [Link].1365/11 and -do-
Gazette Dated 28.02.2005 & [Link].1382/01 under the
Sri Lanka Export Development Board Act, No.40 of 1979
[Link] Motor Vehicle Concessionary Levy - Finance Act, No. 11 of 2006 -do-
[Link] Other - -do-
10.02 Taxes on Domestic Goods And Services
[Link] Value Added Tax - Value Added Tax Act, No. 14 of 2002 Commissioner General of Inland Revenue
[Link] Services
[Link] Manufacturing
[Link] Imports
[Link] Goods and Services Tax - Goods and Services Tax Act, No. 34 of 1996 Commissioner General of Inland Revenue
[Link] Services
[Link] Manufacturing
[Link] Imports
[Link] National Security Levy - National Security Levy Act, No. 52 of 1991 Commissioner General of Inland Revenue
[Link] Services
[Link] Manufacturing
[Link] Imports
[Link] Excise ( Ordinance ) Duty - Excise Ordinance No. 8 of 1912 Commissioner General of Excise
[Link] Liquor
[Link] Excise ( Special Provisions ) Duty - Excise (Special Provisions) Act, No. 13 of 1989 Director General of Excise ( Special Provisions)
[Link] Cigarettes
[Link] Liquor
[Link] Petroleum Products
[Link] Motor Vehicles
[Link] Other
[Link] Tobacco Tax - Tobacco Tax Act, No. 08 of 1999 Commissioner General of Excise
[Link] Stamp Duty Stamp Duty Act, No. 43 of 1983 Commissioner General of Inland Revenue
[Link] Debit Tax - Debit Tax Act, No 16 of 2002 Commissioner General of Inland Revenue
[Link] Turnover Tax - Turnover Tax Act, No. 69 of 1981 -do-
10.03 Licence Taxes and Other
[Link] Motor Vehicle Tax - Finance Act, No. 16 of 1995 Commissioner of Motor Traffic
[Link] Transfer Tax - Finance Act, No. 11 of 1963 Registrar General
[Link] Betting & Gaming Levy - Betting & Gaming Levy Act, No. 40 of 1988 Commissioner General of Inland Revenue
[Link] Social Responsibility Levy - Finance Act, No. 05 of 2005 Director General of Fiscal Policy
(Department concerned should report to -
Director General of Fiscal Policy)
[Link] Share Transaction Levy - Finance Act, No. 05 of 2005 Commissioner General of Inland Revenue
[Link] Construction Industry Guarantee Fund Levy - Finance Act, No. 05 of 2005 Secretary , Housing and Construction Industry,
[Link] Other Licences
[Link] Fees for registration of nursing homes - In terms of relevant departmental circulars or Director General of Health Services
financial regulation or specific legislation
[Link] Registration fees relevent to the Department - Relevant acts and departmental circulars Registrar General
of Registrar-General's or specific legislation
[Link] Private Timber Transport - Forest Ordinance N0.56 of 1979 Forest conservator
[Link] Tax on Sale of Motor Vehicles - Motor Traffic Act Commissioner of Motor Traffic
[Link] Licence fees relevent to the Ministry of - In terms of relevant departmental circulars or Secretary , Public Security, Law & Order
Public Security, Law & Order financial regulation or specific legislation
[Link] Licence fees relevent to the Department of- - Fisheries Act 1996 Secretary, Fisheries & Aquatic Resources
Fisheries and Aquatic Resourices
[Link] Other - In terms of relevant departmental circulars or Secretary , Home Affairs
financial regulation or specific legislation
10.04 Taxes on Income & Profits
[Link] Corporate - Inland Revenue Act, No. 10 of 2006 Commissioner General of Inland Revenue
[Link] Dividend Tax
[Link] Economic Service Charge - Finance Act, No. 11 of 2004
[Link] Other
[Link] Non-Corporate - Inland Revenue Act, No. 10 of 2006 Commissioner General of Inland Revenue
[Link] PAYE
[Link] Withholding Tax on interest
[Link] Specified fees & other withholding
[Link] Other
4.1.2 REVENUE CLASSIFICATION - NON TAX REVENUE
Revenue Description Applicable Statutes/Authority Revenue Accounting Officers
Code
20.01 Revenue From Departmental Enterprises
[Link] Railways - Railways Ordinance No. 09 of 1902 General Manager of Railways
[Link] Postal - Ceylon Post Office Ordinance No.11 of 1908 Post Master General
[Link] Advance Accounts (Trading) - Financial Regulation Director General of National Budget
20.02 Return on Government Assets
[Link] Rent
[Link] Rent on government building & housing - Establistment Code / Land Development Ordi. Director General of Treasury Operations
(Ministries & Department concerned should
report to Director General of Treasury Operations)
[Link] Rent on crown forests - Forest Ordinance No. 56 of 1979 Forest Conservator
[Link] Rent from land & other - Land Development Ordinance & State Land Ordi. Land Commissioner
[Link] Lease rental from regional plantation companies - Lease Rrental Agreements Secretary ,Ministry plantation Industries
[Link] Other rental - In terms of relevant departmental circulars or Director General of Treasury Operations
financial regulation or specific legislation
lease rental agreements
[Link] Interest
[Link] On lending - Sub loan agreements Director General of Treasury Operations
[Link] Other - Provident Fund Act, [Link] Director General of Treasury Operations
[Link] Profits - Finance Act No. 38 of 1971 Director General of Public Enterprises
[Link] Dividends - Return of share capital from [Link] - do -
companies under Companies Act No.17 of 1982
20.03 Sale proceeds and Charges
[Link] Departmental Sales - In terms of Financial Regulation or relevant Director General of Treasury Operations
departmental circulars
[Link] Administrative Fees & Charges
[Link] Audit fees - Finance Act No. 38 of 1971 Auditor General
[Link] Air navigation fees - Air Navigation Act Sec. 13 (2) and Sec. 24 Secretary,Ministry of Civil Aviation
[Link] Fees under registration of persons Act No.32 of 1968 - Registration of Persons Act No.32 of 1968 Commissioner of Registration of Persons
[Link] Survey department fees - Departmental circulars Surveyor General
[Link] Service charges [Link] excluding sale of - - In terms of relevant departmental circulars or Government Printer
publication financial regulation or specific legislation
[Link] Fees under the fauna & flora protection ordinance - Fauna & Flora protection Ordinance Director of Wild Life
[Link] Fees on pass ports,visas & dual citizenship - Immigration & Emigration Act , Citizen Ship Act Controller of Immigration & Emigration
[Link] Embarkation levy - Finance Act , No. 25 of 2003 Secretary,Ministry of Civil Aviation
[Link] Fees of valuation department - Establistment Code Chief Valuer
[Link] Fees of registrar of companies - Companies Act No.17 of 1982 Registrar of Companies
[Link] Legal fees from corporations & statutory bodies - In terms of relevant departmental circulars or Director General of Public Enterprises
financial regulation or specific legislation
[Link] Fees recovered under the public contract Act - Public Contract Act No. 03 of 1987 Registrar of Companies
[Link] Examinations & other fees - In terms of relevant departmental circulars or Commissioner General of Examination
financial regulation or specific legislation
[Link] Fees under the motor traffic Act and other receipts - Motor Traffic Act Commissioner of Motor Traffic
[Link] Revenue -Botanical Gardens - Botanical Garden Act No.32 of 1973 & Dept Circu. Director General of National Botanical Garden
[Link] Air craft rentals - In terms of relevant departmental circulars or Commandor of Sri Lanka Air Force
financial regulation or specific legislation
[Link] Fee on sale of garments - BOI / Customs Regulations Director General of BOI / Customs
[Link] Fees relevent to the department of agriculture - In terms of relevant departmental circulars or Director General of Agriculture
financial regulation or specific legislation
[Link] Sundries - In terms of relevant departmental circulars or Director General of Treasury Operations
financial regulation or specific legislation ( Ministries & Departments concerned should report
to the Director General of Treasury Operations )
[Link] Fines & Forfeits - Customs Ordinance or Specific legislation Director General of Treasury Operations
[Link] Other receipts - In terms of relevant departmental circulars or Director General of Treasury Operations
financial regulation or specific legislation
20.04 Social Security Contributions - Widows' & Orphans ' Ordinance No. 1 of 1898 Director of Pensions
[Link] Central Government Teachers W & O.P Act No.44 of 1953
[Link] Provincial Councils W & O.P ( Armed forces ) Act No.18 of 1970
W & O.P ' Pension Act No. 24 of 1983
20.05 Current Transfers
[Link] Central Bank Profits - Monetary Law Act No. 58 of 1949 Director General of Fiscal Policy
[Link] Other - In terms of relevant departmental circulars or Director General of Treasury Operations
financial regulation or specific legislation
20.06 Capital Revenue
[Link] Divestiture Proceeds - Public Enterprises Reform Commission Secretary to the President
Act No. 01 of 1996
[Link] Sale of Capital Assets - In terms of relevant departmental circulars or Director General of Treasury Operations
financial regulation or specific legislation
[Link] Domestic Capital Transfers - Inland Revenue Act No. 10 of 2006 Commissioner General of Inland Revenue
[Link] Recovery of Loans - Sub loan agreements Director General of Treasury Operations
GRANTS
[Link] Foreign Grants - Appropriation Act Director General of Treasury Operations
