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斯里兰卡环境保护税收法
Environment Conservation Levy Act
【发布部门】斯里兰卡国会 【发文字号】
【发布日期】2008年06月06日 【实施日期】2008年06月06日
【时效性】现行有效 【效力级别】法律
【法规类别】斯里兰卡法规规划 【来源】联合国粮农组织网站

环境保护税收法

【法律沿革】

本条例于2008年6月6日公布实施。

【内容介绍】

本法总计7条,规定了对在斯里兰卡的消费者、进口、制造等,可能对环境造成有害影响的领域,而对其征收环境保护税。并规定该税收的征收和追缴,以及与之相关或附随事务。

【内容出处】

http://www.fao.org/faolex/results/details/en/c/LEX-FAOC091264

环境保护税收法(ENVIRONMENTCONSERVATION LEVYACT)

06thJune, 2008

1. ThisAct may be cited as the EnvironmentConservation Levy Act, No. 26 of 2008.

2. (1)From and after the date of the coming into operationof this Act, there shall beimposed a levy to be called the"Environment Conservation Levy". TheEnvironmentConservation Levy shall be imposed on—

(a) a specified item owned by a consumer;

(b) specified items imported into ormanufactured inSri Lanka; or

(c) specified services provided within SriLanka,

at such rate as shall be as specified by theMinister incharge of the subject of Finance in consultation with theMinister incharge of the subject of Environment, by Orderpublished in Gazette,calculated on an ad valorem or specificbasis.

(2) The Order made under subsection (1) may also specifytheitems on which and the categories in respect of whichsuch Levy may be imposed.

3. (1)The Environment Conservation Levy, imposedunder section 2, shall,notwithstanding anything to thecontrary in this Act—

(a) in the case of an item owned by a consumer,becollected through an institution specified by anOrder published in the Gazetteby the Minister incharge of the subject of Finance in consultation withtheMinister in charge of subject of Environment;

(b) in the case of an importer, be collectedon everyspecified item imported by such importer, by theDirector-General ofCustoms, in accordance withthe provisions of the Customs Ordinance(Chapter235);

(c) in the case of a domestic manufacturer,be collectedon every specified item manufactured by suchmanufacturer, by theDirector-General of Exciseappointed for the purposes of the Excise(SpecialProvisions) Act, No. 13 of 1989, in accordance withthe provisions ofthat Act; and

(d) in the case of a specified service, becollected onevery specified service provided by a serviceprovider, by theDirector-General of Exciseappointed for the purposes of Excise(SpecialProvisions) Act, No. 13 of 1989, in accordance withthe provisions ofthat Act.

(2) The Environment Conservation Levy collected intermsof paragraphs (b), (c) and (d) of subsection (1),shall becollected, administered and recovered by the Director-Generalof Customsor Director-General of Excise appointed for thepurposes of the Excise (SpecialProvisions) Act, No.13 of1989, in accordance with the provisions of theCustomsOrdinance (Chapter 235) or Excise (Special Provisions) Act,No. 13 of1989, as the case may be.

4. TheInstitution specified in an Order made underparagraph (a) of subsection(1) of section 3, the Director-General of Customs and the Director-General ofExciseappointed for the purposes of Excise (Special Provisions)Act, No. 13 of1989, shall remit all sums so collected asEnvironment Conservation Levy interms of this Act, to the"Environment Conservation Levy Account" oftheConsolidated Fund.

5. EveryOrder made in terms of section 2 by the Ministershall—

(a) be in operation immediately upon theMinisteraffixing his signature thereto;

(b) be published in the Gazette assoon as convenient;

(c) be approved by Resolution of Parliamentas soonas convenient thereafter ; and

(d) if not approved by Parliament, be deemedto berescinded with effect from the date of suchResolution, without prejudiceto anythingpreviously done thereunder.

6. (1) Inthe event of a failure on the part of any personliable to pay the EnvironmentConservation Levy imposedand collected in terms of section 2 and section 3,there shallbe a penalty imposed on every such defaulter in such amountas isspecified in the Schedule hereto.

(2) Every person who fails to pay the Levy shallbedeemed to be a defaulter in terms of the NationalEnvironmental Act, No. 47 of1980 and the provisions ofsuch Act shall mutatis mutandis apply to therecovery of theamount in default.

(3) The Central Environment Authority establishedunderthe National Environmental Act, No. 47 of 1980, shall takesuch steps aredeemed appropriate in the circumstances tosubstantiate the facts relating tosuch default and the CentralEnvironment Authority shall thereupon recover thepenaltyand the amount in default and where necessary, shall instructtheInstitution specified in an Order made under paragraph(a) of subsection(1) of section 3 or the Director-General ofCustoms or the Director-General ofExcise appointed for thepurposes of Excise (Special Provisions) Act, No. 13 of1989,as the case may be, to proceed to recover such penalty andthe amount indefault. The Central Environmental Authoritymay for this purpose from time totime, issue such instructionsand guidelines as may be necessary.

7. In thecase of an inconsistency between the Sinhalaand Tamil texts of this Act, theSinhala text shall prevail.


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