Mobile SMS Levy

Minister of Finance and Mass Media has been issued a new Gazette regulations under Section 48 read with Section 51 of the Finance Act, No. 35 of 2018 for Levy on Mobile Short Message Services.

  • Effective Date: 01.01.2019
  • Rate: 25 cents for each SMS
  • Base: on bulk advertisements sent through SMS
  • Liable person: Advertiser
  • Collector: Mobile Telephone Operator
  • Remittance to be made: Telecommunications Regulatory Commission (TRC)
  • Payment Mode: Monthly
  • Payment Due Date: on or before 15th day of the following month

Download Gazette [English | Sinhala]

Finance Act No.35 of 2018 [English | Sinhala]

Tax Alert on Finance Act, No. 35 of 2018 – by Ernst & Young