Section No :

Legislative Enactments ECONOMIC SERVICE CHARGE Marginal Notes 1. This Act may be cited as the Economic Service Charge Act, No. 13 of 2006. 2. Imposition of an Economic Service Charge.[ 2, 13 of 2008] [ 2,16 of 2009][ 2,11 of 2011] [2, 11 of 2012] [2, 6 of 2013] [2, 7 of 2017] [2, 33 of 2018] [2, 4 of 2020] 3. Service charge to be deducted from relevant income tax. [ 3, 11 of 2008] [2, 9 of 2014][2, 13 of 2015] [3, 7 of 2017] 4. Remaining portion of the service charge not to be refunded [ 4,15 of 2007] 5. Notice of chargeability[ 3,13 of 2015] 6. Date on which service charge is to be paid. 7. Furnishing of returns. [ 3,11 of 2011] [ 4,13 of 2015] 8. Maintenance of records. 9. Assessor to make assessment in certain cases. [ 5,15 of 2007] [3, 9 of 2014][ 5,13 of 2015] 10. Service charge not paid deemed to be in default 10A. Turnover from Islamic Financial Transactions to be chargeable to tax. [ 4,11 of 2011] 10B. The use of electronic communications or electronic records [ 6, 13 of 2015] 11. Certain provisions of the Inland Revenue Act to apply [ 14, 23 of 2011] 12. Regulations 13. Interpretation. [ 5,11 of 2011] [3, 6 of 2013][7,13 of 2015] [4, 7 of 2017] 14. Amendment of Part I of Act, No. 11 of 2004. 15. Part I of the Finance Act No. 11 of 2004 not to apply 16. Sinhala text to prevail in case of inconsistency