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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.
Being a center for trade in the Indian Ocean since antiquity, however, the history of collection of customs duties in Sri Lanka dates far back as the second century BC. [citation needed] "According to the inscription of King Gajaba I (112-134 A.D.) the customs duty collected from the Godapavata Harbour had been donated to the Godapavata monastery.
In the United Kingdom, vehicle excise duty was introduced in 1888, and between 1920 and 1 October 2014 [8] the vehicle licence, colloquially known as a "tax disc", came in the form of a paper disc 75 millimetres (3 inches) in diameter to be displayed on the inside of a vehicle's front windscreen, and was evidence that the necessary vehicle ...
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]
A customs duty or due is the indirect tax levied on the import or export of goods in international trade. In economics a duty is also a kind of consumption tax. A duty levied on goods being imported is referred to as an 'import duty', and one levied on exports an 'export duty'.
Sri Lankan license plate - Western Province - front side Sri Lankan license plate - Southern Province - rear side. Vehicle registration plates of Sri Lanka (known in Sri Lanka as "number plates") started soon after introduction of motorcars in 1903. Initially the numbers started with Q, and the oldest existing plate is "Q 53" of a 1903 Wolsley.