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Lottary Tax

Home :: Taxes and Fees :: Stamp Duty

LottaryTax

Definition There shall be charged on Effect From Rates Gazette Payment Revenue
stampdutyDefinition
Lottary Tax is charged under section 96 of the Finance Statute of the Southern Province N0.07 of 1990
stampdutycharge There shall be charged on
*. Every Lottery conducted in accordance with any law within the southern province other than national lottary and lotteries conducted by the govenment of Sri Lanka
stampdutyeffect Effect From
01st January 1991
stampdutycal Rates
The rate of 5% on the gross proceeds of every Lottery.
stampdutygazzet Gazette
01 645/03 - 1991.01.14 - Lottery Tax

stampdutypay Payment
revenue Revenue

397
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