Persons liable for the Levy The Business of a Bookmaker orThe Business of GamingA 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) Amount of the Levy on the Business of Betting For the period from 01/04/2006 to 31/03/2013Where it is carried on through agents - One Million RupeesIn case when live telecast facilities are used for carrying on the business - Three Hundred Thousand RupeesIn case where live telecast facilities are not used in carrying on the business - Fifty Thousand RupeesFor the period 01/04/2013 to date -Where it is carried on through agents - Two Million RupeesIn case when live telecast facilities are used for carrying on the business - Three Hundred Thousand RupeesIn case where live telecast facilities are not used in carrying on the business - Twenty Five Thousand RupeesAmount of the Levy on the business of Gaming(Casino and Rujino) For the period from 01/04/2005 to 31/03/2013 - Fifty Million RupeesFor the period from 01/04/2013 to date - Hundred Million RupeesPayments Due date : Before the commencement of the quarter ( in 4 equal installments of the annual levy ) 5% Levy on the Gross collection As per the Amended Act No. 19 of 2013, a levy at the rate of 5% on the gross collection of business on Betting and gaming is charged, and it is payable monthly The 5% could be applied to the gross collection after deducting there from prizes or winning awarded. However, where the gross collection does not exceed one million rupees per month, there is no liability to this levy. Any business which is subject to 5% levy on the gross collection are not liable to pay the Value Added Tax or the Nation Building Tax. The levy payable at 5% rate on the gross collection should be paid on or before the first week of the month immediately following the relevant month. Furnishing of ReturnsThe Quarter ending on 31st of March - Before 20th of AprilThe Quarter ending on 30th June - Before 20th of JulyThe Quarter ending on 30th September - Before 20th of OctoberThe Quarter ending on 31st December - Before 20th of January