Vehicle Tax

16. jdyk m%;sm;a;sh ms<snoj ±ka i,ld n,uq' miq.sh ld,h mqrdjg wmf.a jdyk
m%;sm;a;sfha mú;% njla fyda yß; njla ;snqfKa keye' rfÜ ;sfnk ish¨u
jdyk 2040 jk úg Lksc f;,a fkdjk fjk;a n,Yla;s u.ska Odjkh jk
jdyk njg m;a lsÍug wm fhdackd lrkjd' fï wruqKq bgq lr .ekSu msKsi
rcfha ish¨u jdyk 2025 jk úg fouqyqka fyda úÿ,sfhka Odjkh jk jdyk
njg mßj¾:kh lrkq ,nkjd'
17. fï ikao¾Nh m%ldrj" m%udKj;a Èß .ekaùï jHqyhla y`ÿkajd fokq ,nkjd'
úÿ,s ;%Sfrdao r: iy nia r: we;=¨j" úÿ,s n,fhka l%shd;aul jdyk wdkhkh
i`oyd wdkhksl nÿ wvq lrkq ,nk w;r" Lkscuh bkaOk u.ska Odjkh jk
jdykj, wdkhk nÿ h:dj;a lrkq ,nkjd' tkacska Odß;djh u; mokï jQ
wdkhksl nÿ iQ;%hla y`ÿkajd fokjd' fuu.ska wdkhk wdodhfï isÿjk
ldkaÿùï o wju lrkjd'

 .re l:dkdhl;=uks" úÿ,sfhka Odjkh jk ld¾ i`oyd jk

wdkhk nÿ wju jYfhka remsh,a ,laI 10 lska wvqjk w;r
Lkscuh bkaOk u.ska Odjkh jk w;s iqfLdamfNda.S ld¾ i`oyd
jk nÿ o< jYfhka remsh,a ,laI 25 lska jeä jkq we;'
 tkacska Odß;dj 2"500 lg jeä wê iqfLdamfNda.S jdyk i`oyd wm
úiska úfYaI noaola mkjkjd'
 ta iu.u" mßir ys;ldó úÿ,s ;%Sfrdao r: Ndú;h Èrsu;a lsÍu
msKsi ãi,a u.ska Odjkh jk ;%Sfrdao r: i`oyd jk wdkhk nÿ
remsh,a 50"000 lska muK by< oukjd'
18. úÿ,s nia r: iy ;%Sfrdao r: wdkhkh i`oyd jákdlug Kh wkqmd;h 90$10
f,i ixfYdaOkh lrkjd' foaYSh jYfhka tl,ia lrk úÿ,s ld¾ r: iy úÿ,s
nia r: i`oyd o fuu myiqlu ,nd fokjd'
19. jdyk wdkhkfha §" keõ.; lsÍug wjYH jkakd jQ fmr iy;slj,
fldkafoais ixfYdaOkh lrk w;ru" úfudapk iy wdrlaIK m%ñ;Ska y`ÿkajd
fokjd'
20. Y%S ,x.u niar: wekshg úÿ,s nia r: 50 la y`ÿkajd §fuka fmdÿ m%jdyk
moaO;sh" úÿ,s n,fhka l%shd;aul jk ;;a;ajhg mßj¾;kh lsÍfï m%uqLhd
njg m;a lrkjd' fm!oa.,sl nia ysñhkag o úÿ,s nia r: fhoùu fjkqfjka
idkqn, imhkq ,nkjd'
21. cd;sl úÿ,s moaO;sfhka neyerj iQ¾h n,fhka l%shd;aul úÿ,s wdfrdamk
uOHia:dk msysgqùu Èrsu;a lsÍug idkqn, imhkjd' fuu idkqn,hka
lDIsl¾udka;hg fukau ì`È;s c, iïmdokh" l=l=`M md,kh" áka lsÍu
(canning), jeú,s we;=¨ lDIs ieliqï l¾udka;j,g o fydag,a l¾udka;hg o
,nd fokjd'
22. ldnka noaola y`ÿkajd §ug;a ud fhdackd lrkjd' fudag¾ nhsisl,a" ld¾ iy
u.S nia r: i`oyd wkq ms<sfj,ska Èklg Y; 17 la" remsh,a 1'78 la iy remsh,a
2'74 la jYfhka fuu wkqmd;hka wod< jkjd' fuu wruqo,a mßirh wdrlaId
lsÍu i`oyd fhdojkjd'
2.4 fudag¾ jdyk
2.4.1 fudag¾ jdyk u; whl< jákdlu mokï jQksIamdok noao bj;a flf¾'
2.4.2 fmg%,a iy ãi,a Ndú; flfrk fudag¾ jdyk i|yd txcska Odß;dj
u;muKla ^>K fikaáógr (cm3)) mokïj ksIamdok nÿ wod< flf¾'
2.4.3 úoHq;a jdyk i|yd ksIamdok nÿ moku jkafka tys txcsfï hdka;%sl n,h fõ'
^lsf,da fjdÜ (Kw))
2.4.4 fmg%,a bkaOk iyfmg%,a fouqyqka fudag¾ ld¾ i|yd txcska Odß;dj
u;ksIamdok nÿ wkqmd; my; mßos fõ'

txcska Odß;dj fmg%,a bkaOk ^>K fmg%,a fouqyqka ^>K

fikaáógrhg re'& fikaáógrhg re'&
≤ 1000cm3 1,750 1,250
1000cm3< x ≤ 1300 cm3 2,750 2,000
1300cm3< x ≤ 1500 cm3 3,250 2,500
1500cm3< x ≤ 1600 cm3 4,000 3,500
1600cm3< x ≤ 1800 cm3 5,000 4,500
1800cm3< x ≤ 2000 cm3 6,000 5,000
2000cm3< x ≤ 2500 cm3 7,000 6,000
2500cm3< x ≤ 2750 cm3 8,000 7,000
2750cm3< x ≤ 3000 cm3 9,000 8,000
3000cm3< x ≤ 4000 cm3 10,000 9,000
4000 cm3< 11,000 10,000

2.4.5 ãi,a bkaOk iy ãi,aa fouqyqka fudag¾ r: i|yd txcska Odß;dj u;

ksIamdok nÿ wkqmd; my; mßos fõ'

txcska Odß;dj ãi,a bkaOk ^>K ãi,a fouqyqka ^>K

fikaáógrhg re'& fikaáógrhg re'&
≤ 1500cm3 4,000 3,000
1500cm3< x ≤ 1600 cm3 5,000 4,000
1600cm3< x ≤ 1800 cm3 6,000 5,000
1800cm3< x ≤ 2000 cm3 7,000 6,000
2000cm3< x ≤ 2500 cm3 8,000 7,000
2500cm3< x ≤ 2750 cm3 9,000 8,000
2750cm3< x ≤ 3000 cm3 10,000 9,000
3000cm3< x ≤ 4000 cm3 11,000 10,000
4000 cm3< 12,000 11,000

2.4.6 úoHq;a fudag¾ r: i|yd jk nÿ wkqmd; my; mßos fõ'

hdka;%sl n,h ,shdmosxÑ fkdl< ^w¨;a& Ndú; l<

lsf,da fjdÜ tlg re' jdyk lsf,da
fjdÜ tlg
re'
≤ 50 Kw 7,500 15,000
50Kw < x ≤ 100 Kw 12,500 25,000
100 Kw < x ≤ 200 Kw 25,000 40,000
200 Kw < 40,000 55,000

2.4.7 ;%S frdao r: i|yd jk nÿ wkqmd; my; mßos fõ'

i. fmg%,a - >K fikaáógrhg re'

2,100
ii. ãi,a - >K fikaáógrhg
re'1,250
iii. úoHq;a

,shdmosxÑ fkdl< ^w¨;a& - lsf,da fjdÜ tlg re'

7,500
,shdmosxÑ l< ^Ndú; l<& - lsf,da fjdÜ tlg re'
10,000

2.4.8 l%Svd ixpdrl l¾udka;h m%j¾Okh lsÍfï wruq‚ka úÿ,sfhka l%shd lrk
ud¾.j, Odjkh fkdlrk ixfhdacs; j¾.SlrK ixfla; wxl 8703.10.11,
8703.10.19, 8703.10.21, 8703.10.29 hgf;a jkl%Svd jdyk wdkhkh lsÍug
wod< jk nÿ ixfYdaOkh lrkq ,efí'
2.5 rdcH wxYfha fiajd kshqla;slhka i|yd jdyk n,m;%
2.5.1 rdcH wxYfha fiajd kshqla;slhka i|yd jk jdyk n,m;%j, oekg mj;akd
ksIamdok nÿ iykodhS wkqmd;fha fjkila isÿ fkdlr tu iykfha Wmßu
iSudjla remsh,a jákdlñka olajkq ,efí'
2.5.2 wdkhks; jdykfha ñ'r'.e' jákdlfï Wmßu iSudj bj;a flf¾'
2.5.3 jdyk mejÍu i|yd ;snQ isudlsÍu bj;a flf¾'
2.5.4 f.úh hq;= noao jkafka my; IV jk ;Srej wkqj .Kkh l< noafoa by<
w.hhs'

wêldÍ;ajh mejßhyels nj ñ'r'.e' f.úh hq;= ksIamdok noao

jákdlfï
(I) (II) Wmßu iSudj (IV)
(III)

fj<| yd wdfhdack m%;sm;a;s pl%f,al wxl 01/2016

mejßh yelsh Wmßu iSudjla f.úh hq;= noafoka re' ñ,shk 3 la
ke; wvql< miq jákdlu ^tkï f.úh
hq;= noao - re' ñ,shk 3& fyda
f.úh hq;= noafoka 35%
úfoaY fiajd pl%f,al 210(III)
mejßh yelsh Wmßu iSudjla f.úh hq;= noafoka re' ñ,shk 3 la
ke; wvql< miq jákdlu ^tkï f.úh
hq;= noao - re' ñ,shk 3& fyda
f.úh hq;= noafoka 30%

rdcH mßmd,k wxl 22/99 – fiajd kshqla;s ldKavh

IldKavh mejßh yelsh Wmßu iSudjla f.úh hq;= noafoka re' ñ,shk 9 la
ke; wvql< miq jákdlu ^tkï f.úh
hq;= noao - re' ñ,shk 9&fyda
f.úh hq;= noafoka 20%

IIldKavh mejßh yelsh Wmßu iSudjla f.úh hq;= noafoka re' ñ,shk 7'5
ke; la wvql< miq jákdlu ^tkï
f.úh hq;= noao - re' ñ,shk 7'5&
fyda f.úh hq;= noafoka 20%

IIIldKavh mejßh yelsh Wmßu iSudjla f.úh hq;= noafoka re' ñ,shk 6 la
ke; wvql< miq jákdlu ^tkï f.úh
hq;= noao - re' ñ,shk 6& fyda
f.úh hq;= noafoka 20%

2.5.5 fuu fjkia lsÍï 2017$11$10 osk isg n,d;aul fõ'

3.3 ldnka noao

3.3.1 fudag¾ jdyk txcska Odß;djh u; ldnka noaola y÷kajd fokq ,efí
3.3.2 nÿ wkqmd;h" jdykfha jhi iy bkaOk j¾.h u; mokïfõ'

jdykfha j¾.h jir 5 g wvq jir 5 g jeä jir 10 g jeä

jir 10 g wvq
fouqyqka ^fmg%,a$ >K >K >K
ãi,a& fikaáógrhg fikaáógrhg fikaáógrhg
Y; 25 Y; 50 re' 1
bkaOk >K >K >K
fikaáógrhg fikaáógrhg fikaáógrhg
^fmg%,a $ ãi,a& Y; 50 re' 1 re' 1'50
u.S m%jdyk re' 1,000/- re' 2,000/- re' 3,000/-
niar:

3.3.3 úoHq;a jdyk u; fuu noao wh fkdfõ'

 3.4 Kh wdmiq f.ùfï noao

3.4.1 uq,H wdh;k úiska isÿ lrk uqo,a .kqfokq lsÍï u; Kh wdmiq f.ùfï noao
y÷kajd fokq ,efí'

3.4.2 nÿ wkqmd;h" remsh,a 10,000/- l uqo,a .kqfokq lsÍï u; re' 2/- ls' (tkï"
0.02%)
3.4.3 noao iuia: uqo,a yqjudre w.h u; uq,H wdh;kh úiska f.úh hq;=h'

3.5 iqfLdamfNda.S jdyk noao

3.5.1 oekg mj;sk jir 7 la ;=< f.jkq ,nk iqfLdamfNda.S jdyk noao fjkqjg
tljr f.jkq ,nk iqfLdamfNda.S jdyk noao y÷kajd fokq ,efí'
3.5.2 mj;sk l%uh hgf;a ,shdmosxÑ jdyk i|yd oekg mj;sk l%uhu wLkavj
l%shd;aul jkq we;'
3.5.3 jdykfha txcska Odß;dj fyda hdka;%sl n, mrdih u; my; mßos noao wh
flf¾'

wê iqfLdamfNda.S iqfLdamfNda.S w¾O iqfLdamfNda.S

(re.) (re.) (re.)
oaú;aj ld¾h (fmg%,a$ ãi,a) 2200cm3< 250,000/-
fmg%,a 1800cm3< x ≤ 2500 cm3
ãi,a 2200cm3< x ≤ 3000 cm3 500,000/-
úoHQ;a 200 kW < x ≤ 300 kW
fudag¾ ld¾

fmg%,a 2500cm3< x ≤ 3500 cm3

ãi,a 3000cm3< x ≤ 4000 cm3 1,000,000/-
úoHQ;a 300 kW < x ≤ 400 kW
fmg%,a 3500cm3<
ãi,a 4000cm3< 2,000,000/-
úoHQ;a 500 kW <

3' nÿ iyk

3'1 iQ¾h n,Yla;s Ndú;h i|yd iyk ^whjeh fhdackd wxl 21&

 iQ¾h n,fhka l%shd;aul úoq,s wdfrdamk uOHia:dk ia:dms; lsÍu i|yd iQ¾h n,
fldaI we;=,;aj wdkhkh lrkq ,nk hka;% iy WmlrK fukau" ta i|yd Ndú;d
lrk negß cd;sh f.dvke.Sfï noafoka ^NBT) iy" jrdh yd .=jka f;dgqm, ixj¾Ok
.dia;= ^PAL& j,ska ksoyia flf¾'