Manage limited financial resources efficiently, effectively and economically in accordance with the CAA/Government policies, rules, and procedures, and maintain books in conformity with the General Accepted Accounting Principles, Sri Lanka Accounting Standards published by the ICASL and provide with the true and fair status financial accounts.
The Section has been given responsibility to collection of OSS income from Airlines.
Unless otherwise exempted, a surcharge of us $ 60 or a sum equivalent to that amount to be levied on each airline ticket issued or sold outside Sri Lanka for air travel originating in Sri Lanka regardless of the mode and/or manner of sale of the ticket. Airlines that are operating to / from Sri Lanka (on line carriers) shall remit such surcharge on sales to the Director General of Civil Aviation for the purposes mentioned therein. In case where more than one carrier is involved in the carriage of a passenger, the first carrier transporting the passenger out of Sri Lanka (on line carrier) shall remit such surcharge on behalf of the off-line carriers on flown basis to the Director General of Civil Aviation. An equivalent Sri Lankan Rupee amount should be calculated, based on exchange rate published by the lATA (IROE) and approved by the Director General of Civil Aviation in writing.
The Section has been given responsibility to collection of Embarkation Levy from Airlines and disbursement of collected levy as determined by the Deputy Secretary to the Treasury.
In terms of Finance Act No: 25 0f 2003 there shall be charged and levied a levy to be called the Embarkation Levy calculated in United States Dollars of such amount as the Minister may determine by Order published in the Gazette, in respect of every airline ticket issued out side Sri Lanka to passengers who will embark on a flight leaving Sri Lanka or in respect of every airline ticket issued in Sri Lanka to persons leaving Sri Lanka, the equivalent the re of in Sri Lanka rupees, calculated at such rate of exchange as may be determined by the Civil Aviation Authority with the approval of the Secretary to the Treasury:
The following passengers are exempt from the Embarkation Levy