Assessment Taxation – Year 2023

Assessment Taxation – Year 2023

15 of 1987 under sub-section 146(1) of the Tissamaharama Regional Council developed within the jurisdiction of the Regional Council by Special Gazette No. 392/20 of the Democratic Socialist Republic of Sri Lanka and dated 04.03.1986 For the annual value of the houses, buildings, lands, houses, which have been declared as areas, located within the area, for the year 2007 and the promotion year should be adopted for the year 2023, based on that assessment, under the Local Council Act No. 15 of 1987, 134 ( 1) That an annual assessment tax of 7% of the annual value shall be levied on the said property in accordance with the powers conferred by sub-section,

Furthermore, for each of the following quarters from the year 2023, the annual assessment must be paid to the Tissamaharama Pradeshiya Sabha Fund before the date shown below, and if the annual assessment is paid on or before January 31, 2023, a discount of 10% of the amount of the annual assessment tax will also be given to the said sub-section. The Tissamaharama Pradeshiya Sabha shall also give a rebate of 5% of the relevant amount per quarter if the relevant assessment tax amount is paid to the council fund before the date shown in column 3 in front of each quarter in the register.

Quarter Date to pay 5% Last date
for claiming discount
First quarter 2023.03.31 2023.01.31
Second Quarter 2023.06.30 2023.04.30
Third Quarter 2023.09.30 2023.07.31
Fourth quarter 2023.12.31 2023.10.31

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