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Duty-free permit (or Duty-free vehicle permit or Motor Vehicle Permit on Concessionary Terms) is a permit issued by the Treasury of the Government of Sri Lanka that allows its holder to import a vehicle into Sri Lanka on duties concessions or exempt from certain taxes.
Taxation in Sri Lanka mainly includes excise duties, value added tax, income tax and tariffs. [1] Tax revenue is a primary constituent of the government's fiscal policy . The Government of Sri Lanka imposes taxes mainly of two types in the forms of direct taxes and indirect taxes.
The Value Added Tax and Supplementary Duty Act of 2012 automated administration. [41] [38] The National Board of Revenue (NBR) administers VAT. Other rules and acts include Development Surcharge and Levy (Imposition and Collection) Act, 2015; [42] and Value Added Tax and Supplementary Duty Rules, 2016. [43]
The company engaged in vehicle sales, after-sales services, retail, construction and logistics solutions and agriculture sectors. The company was founded in 1939 and was listed on the Colombo Stock Exchange in 1964. DIMO is one of the LMD 100 companies, a list of quoted companies in Sri Lanka by revenue and ranked 39th in the 2020/21 edition. [2]
An additional vehicle excise duty, depending on a vehicle's theoretical CO 2 production per kilometre, which is applied regardless of the amount of fuel actually consumed, is also levied. Diesel for use by farmers and construction vehicles is coloured red and has a much reduced tax, currently £0.1133 per litre (£0.515/imp gal; £0.429/US gal ...
Sri Lanka Freedom Party: 28 January 2007: Minister of Transport [52] [53] [54] Kumara Welgama: Sri Lanka Freedom Party: 23 April 2010 [55] [56] [57] R. M. Ranjith Madduma Bandara: United National Party: 12 January 2015: 17 August 2015: Maithripala Sirisena: Minister of Internal Transport [58] [59] [60] Nimal Siripala de Silva: Sri Lanka Freedom ...
Vehicles first registered before June 30, 2009 are taxed according to engine displacement and national/European emission class, whereas vehicles which were registered after that date are taxed solely based on CO 2 emission in grams per km (g CO 2 /km). An on-line tax calculator has been made available. [9] The CO2 Price ist up to 4 Euros per ...
The ATA Carnet, often referred to as the "Passport for goods", is an international customs document that permits the tax-free and duty-free temporary export and import of nonperishable goods for up to one year.