Betting and Gaming Levy (B&GL)

Do you have a question on Betting and Gaming Levy?

  • Ask a question and get answers online from panel of Chartered Accountants
  • Discuss with a Chartered Accountant on the phone for 15 minutes

Ask a question online Discuss with a Chartered Accountant

Following persons are liable fo​r the Levy

  • The Business of a Bookmaker or
  • The Business of Gaming

A person, who is carrying on the business of a bookmaker or busin​​ess of gaming within Sri Lanka either lawfully or unlawfully, is chargeable to tax, at the respective rates specified in the Schedule to the Act. If such business is carried on in different places by the same person, he is required to pay the levy for each such different place. (Each place is considered as a separate business for tax purposes)​

"TAX ALERT" To Register Type "REG TAX" send to 77000 through Dialog | Mobitel | Hutch | Airtel