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SRI LANKA: Relief for levy on foreign films, television dramas and commercials

In the beginning of July 2006 the government of Sri Lanka had introduced a levy on foreign films, televisions and commercials. The levy was meant to protect the domestic film industry and to restrict the influx of foreign material. The levy was not due on educational and cultural programmes. From the end of July 2006 the levies have been reduced. After the reductions the levy varies from SLK 10,000 for each maximally 30 minute segment of English language foreign drama to SLK 90,000 for each 30-minute dubbed segment of foreign film or television drama and to SLK 250,000 for commercial telecast for any number of times within a 183 days period.
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Managing editor
Dr. Rijkele Betten

Consulting editor
Prof. Dr. Ian S. Blackshaw

Editorial board

Prof. Guglielmo Maisto
Maisto e Associati, Milano

Dr. Dick Molenaar
All Arts Tax Advisors, Rotterdam


Mr. Kevin Offer
Hardwick & Morris LLP, London

Mr. Mario Tenore
Maisto e Associati, Milano


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