A person, who is carrying on the business of a bookmaker or business 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)
“Bookmaker” means a person who receives or negotiates bets.
On horse races which are run or are proposed to be run or any sport event to be held or proposed to be held in Sri Lanka or Outside Sri Lanka.
“Gaming” means the playing of any game for a stake, and includes the playing of baccarat, punto banco. big six, black jack, boule chemin de fer, chuch-a-luck, crown and anchor, faro, faro bank, hazard, poker dice, pontoon. American for French roulette, trend quarantine, Vingt-et-um, rudjino or wheel of fortune in any premises to which individuals have access.
Inland Revenue Department, Sri Lanka,
Chittampalam A. Gardiner Mawatha, Colombo 02.
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