Definition 

Mineral Tax is charged under  section 10 (2) of the Financial statute No 06 of 1990 and section 14(2) of sabaragamuwa provincial finance(Supplementary Provisions)  Statute No 10 of 1994.

There shall be charged on – Where any person has been granted the right to mine and sell  which remove any materials (except gem)  from land, situated within the  Sabaragamuwa province.

Minerals which are related Tax

• Sand
• Granite
• Graphite
• Calcite
• Feldspars

Effect  from-  1^st of January 2003

Tax Rate-0.5% on total turnover

Gazettes- 1255/30  2002.09.27

Payment-

• 1^st Quarter – From 1^st of January to 31^st of March
• 2^nd Quarter- From 1^st of April to30^th  of June
• 3^rd Quarter – From 1^st of July to 30^th of September
• 4^th Quarter – From 1^st of October to 31^st of December