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Recovery of Entertainment tax

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In terms of entertainment tax ordinance number 12 of 1946 all public shows carried out of with in the area of authority of the pradeshiya sabha are liable to pay on entertainment tax. This tax will be included in the meant for all public shows and the tax will be recovered from all public shows accept from the religious, educational and charity shows.

• 10% of the income will be charge as the entertainment tax.
• Person / persons who are responsible for public shows will include this tax in the  tickets.

• Seal of the chairman of pradeshiya sabha should appear on all the tickets.
• In placing this seal on tickets for other shows which are not cinema shows the taxes concern should be paid to the pradeshiya sabha. This money will be kept as a guarantee and the money recovered for the unsold tickets will be refunded at the end of the show.
• Persons / person who are responsible for public shows should keep a daily records on the tickets sold.
• Sold tickets in each shows will be inspected  by inspector or revenue / administrator of revenue of the sabha.
• In consideration of sold tickets according to the daily record of the cinema shows 10% tax from the income will be recovered daily.
In case of default of payment of he entertainment tax legal action can be taken at the magistrate court.


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Homagama Pradeshiya Sabhawa

Pradeshiya Sabhawa

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Last Updated On: 2009-11-09 15:02:20
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