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Realities of Taxation and Significance of Tax Planning in individual Wealth Creation

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By Chandu Epitawala

There is much discussion in Sri Lanka since the last Budget about increases in taxation and its impact on individuals (especially the middle class). There’s even some suggestion of a brain drain of skilled professionals looking for greener pastures resulting from that. Since all my previous Notes explored ways of improving the individual financial situation through personal financial management, investments, retirement planning etc., I thought it opportune to explore (in this Note 6) the issue of taxation on long-term, individual Wealth creation.

As the income level of an individual increase over time, the issue of taxation and tax planning becomes critically important. In fact, it’s so important many relocate from one tax jurisdiction to another to avoid paying (not evading taxes which is illegal) excessive taxes or to simply reduce their tax liability (and increase their savings). As far as SL migrants to the West are concerned, people are migrating from a relatively low tax regime (admittedly with poor public infrastructure and services) to a high tax (high cost) environment!!! If one is migrating (maybe for a limited time period) to tax-free (or very low) Dubai or a similar country/jurisdiction or migrating for reasons other than economic (political, security etc.) reasons, however, a case or justification can be made.

To give some macro background and context to the discussion on Taxation, Taxes in any country is generally applied or imposed by governments mainly in three broad areas of economic activity.

Income – Corporate or Individual – is the fairest way to collect taxes but is often difficult for governments in the developing world as the institutions and systems are weak and inefficient Consumption – Sales taxes, VAT, Customs/Import Duty etc. – easier for governments to collect as there is little room for consumers to avoid but regressive in nature (unfair on the lower income groups) as it’s not linked to the income. Unfortunately, the bulk of GoSL revenue is derived from this tax category.

Wealth – Mainly Capital Gains Taxes (CGT), Inheritance Taxes, Property Taxes

At the Macro level, it’s also essential to keep in mind that, other than in oil-rich countries, all other governments rely on taxation to provide good/high-quality infrastructure and public services. Some countries like Denmark annually collect as high as 45% of its GDP in Taxes while SL collects only 8%!!! OECD average is 33%. Tax collection in most other middle-income countries is in the 20s. So unless a country has oil wealth/revenue, high-quality public infrastructure and services (seen in the West) come at a price often hidden or disguised (i.e. Consumption Taxation). As they say, there is no free lunch.

Also, if you examine the case in Sri Lanka vis-a- vis the rest of the World, 80% of government revenue is raised from easy to collect consumption related taxes and wealth related taxes are very low or non-existent. So many consumer items (especially the imported ones) ranging from F&B items to vehicles are expensive/out of reach for locals earning in rupees. Many individuals/businesses who should be paying income tax escape paying their fair share of taxes because the government is unable to capture them in the tax net. It’s a well-known fact that there are less than a million income tax payers in the country (of 21 Mn). It is also well known that many high-income earners in the country, from businessmen to professionals such as tuition masters, doctors, lawyers etc., pay no (not in the tax net at all) or very little income tax.

So I would strongly argue that the government should rationalize tax collection efforts by reducing consumption-related taxes and increasing the income-related tax net or tax base and take a serious re- look at wealth related taxes, especially property taxes and capital gains tax, to create a fairer society and bring SL on par or closer with other countries in Asia and the world. The natural question for the GoSL is to ask, ” if someone is not in the tax net, where would that person/entity park/invest those extra funds?” The answer is often in real estate (land, apartments etc.) and jewellery, stocks etc., to a lesser extent. So, it makes sense to tax property (worth over Rs. 30 Mn or so) at a higher rate.

Let us look at or compare some taxes or tax rates in SL with other countries around the world to put things in perspective from the taxpayers’ or Individual citizens’ perspective. Remember, the principle of taxation is generally based on the “Residence” of the individual. If an individual resides in a country for more than 182 days in a tax year/calendar year, that individual comes under the tax jurisdiction of that location (In the case of an entity or corporate body where it’s incorporated). Also, tax avoidance (using loopholes, exemptions etc.) is legal, and tax evasion (not declaring all your income to the tax authority) is illegal in many jurisdictions, even a criminal offence in some countries.

To do a meaningful comparison among various countries, one has to consider different cost structures or Purchasing Power Parity (PPP) among countries. Roughly speaking, earnings of $1000 a month in Colombo can be compared to earnings of $3000/month in Dubai and approximately $ 4000/month in Melbourne or London. Exceptions to the rule do exist; such as even with high taxes and other cost of living conditions, it would be easier or affordable to have a decent vehicle in most countries other than in SL due to high import taxes on vehicles (which is admittedly an aspiration of many middle-class Lankans). On the other hand, in SL, it would be more affordable to have domestic help (i.e. nanny, cook, gardner, cleaner, driver etc.) than in those countries. I doubt those eager to migrate from SL to greener pastures of the developed world/West (mostly English-speaking western countries) take taxes in those countries into account when they decide to migrate.

Also, in a digital world where many jobs can be done remotely or online, and incomes can be derived from multiple sources and in multiple currencies, it is advisable to be in a low-tax jurisdiction (not to mention a low-cost location) which in turn help build wealth in the long run. Despite the recent tax increases in SL, I would argue that income tax in SL is still not high ($1000/Rs.350,000 monthly income is effectively taxed at 15% or Rs.52,000) compared to many developed countries (destinations for most SL migrants) and things like Property Taxes (Municipality Rates in SL) are still extremely low as they are not calculated on the market price of property including land value (in SL only the house or building is considered) like in most other countries.

Let us now consider some differences in taxes and their impact on Individual incomes, expenses, lifestyles and wealth using real-life examples and figures given below.If one earns $100,000 in London or Dubai, the person who lives in Dubai is $38,000 better off every year (than in the UK due to taxes), and over 10 years, this can translate into $500,000 extra accumulated savings (without counting the returns from investments etc.).

About six months ago, at the height of oil prices ($120 a barrel in the global market), the UK was selling a 95 Octane Liter at Sterling 2/Liter, and SL was selling the same product at Sterling 1/Liter (Rs.450/-). What do you reckon the difference is? Largely due to consumption taxes in the UK. A similar result if one considered a pint of beer (or most other consumer items) at a pub/mall in the UK and SL.

I have a friend in LA who pays $3,000 a month ($36,000/year) in Property Taxes on his $ 2mn property (garbage collection is an additional fee!!). This roughly works out to 1.7% of Property Tax (in most countries, Property Tax ranges between 0.3% to 2.5%) on the market value of the property every year. Some countries have a lower rate for inherited property or the primary property one lives in and a higher rate for any additional or Investment properties. Many other examples from all over the world can be given. I challenge the reader (who happens to own Property) in SL to calculate his Municipality rates as a percentage of the current market value of his/her property (including the land) and compare it with the above % range. An apartment in Colombo City which is worth Rs.100 Mn today, is paying only about Rs. 40,000 a year or 0.04% in Municipality Rates. In my case (an old, renovated House), it is only about 0.002% annually!!!!

Elon Musk (of Tesla, Twitter etc.) made some $ 11 bn in Capital Gains last year from selling Tesla shares while still a resident of California. The CGT on that was 50%!!! (37% Federal CGT and 13% CA State CGT). In the Colombo Stock Market, a similar transaction generating even billions of Rupees in Capital Gains for an Investor will attract zero CGT from the GoSL!!! By the way Mr Musk has since moved to Texas, where the State CGT is zero.

NHS Consultant Doctor in the UK who earns Sterling 150K to 170K a year pays upwards of 40% in Income Taxes, not to mention the high indirect Consumption/Sales Taxes, Property Taxes etc., as demonstrated above. A similar situation exists in any other developed country like Australia or Canada. You can ask a doctor/lawyer friend of yours in SL who has a successful private practice how much (%) of the actual earnings they pay in taxes. Or simply look at their lifestyles, and you might get the answer.

In Japan, Inheritance Taxes can go as high as 60% of the Wealth transferred to the next generation. In UK, it can range from 20-40%. SL has no such thing as Inheritance Tax (it was abolished in the 80s).

These are some of the real-life, actual examples that came to my mind. The big difference lies in income related taxes (poor/narrow tax base as well as lower rates), Capital Gains Tax and Property Taxes. Compare/contrast any number of jurisdictions or compare the SL situation with Dubai and a developed country such as the US, UK or Australia (favourite destinations for SL migrants) to highlight the impact of taxes on the standard of living as well as what one can potentially save/invest in building long term wealth. Artificial Intelligence-assisted ChatGPT will quickly do a better job in comparing these figures and rates. The following matrix will give a quick evaluation of the pros and cons of each location.

In conclusion/summary, the general thrust of my argument is as follows;

At a macro level (from the GoSL perspective) application of taxation principles and efficiency of Income Tax collection in SL needs a radical rethink and overhaul to increase the overall tax collection from the current 8% of GDP to at least 18% without hurting the lower and middle income/wealth groups. This should be done by shifting the tax focus from consumption based taxation to wealth based taxation and widening the Income Tax base so that no one (especially in the high-income groups) escapes the income tax net. Public trust in the government (with responsible handling/spending of tax money) must be restored.

Taxes in SL are significantly lower than in developed countries, but a place like Dubai, where there are few or no taxes but high-quality public infrastructure and services, offer the best of both worlds or takes the top spot.

There is a noticeable and growing global trend where many individuals (including many retirees) in high-cost/high taxes Countries seek to relocate to other low-cost, low taxes countries/locations such as Portugal, Indonesia, Thailand, Peurto Rico, Panama, Mexico etc. etc. (many of these countries now offer long term Visa schemes) precisely to enjoy a better quality of life/standard of living while enjoying warmer weather/beaches etc. The emerging Digital Economy and the opportunities it represents make such movements (for individuals with the right skills) and aspirations increasingly achievable (many countries now offer digital nomad visa schemes, even permanent residency visas etc.). For Sri Lanka as a country, this trend may be an opportunity to counter or somewhat reverse/mitigate the effects of the brain drain that is taking place.

Sri Lankans understandably migrating to the West (Australia, Canada, EU, UK, USA etc.) hoping for a better life or better standard of living may often be entertaining a misplaced dream. Working 10-20 years in the tax-free Middle East may be a far better option. If one pays attention to legally avoiding (not evading) high taxes/tax liability and opportunities they present to increase one’s savings over time and direct those savings to Investments with decent returns (i.e. create wealth), one can look forward to a comfortable and early retirement in any number of places (or in your home country/country of your birth where you are a first-class citizen) that offer residence to individuals with some accumulated wealth.



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International Women’s Day spurs re-visit of unresolved issues

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The forum in progress; (L to R) BCIS Executive Director Priyanthi Fernando, Kumudini Samuel and Raaya Gomez.

‘Bread and Peace’. This was a stirring demand taken up by Russia’s working women, we are told, in 1917; the year the world’s first proletarian revolution shook Russia and ushered in historic changes to the international political order. The demand continues to be profoundly important for the world to date.

International Women’s Day (IWD) is continuing to be celebrated the world over, come March, but in Sri Lanka very little progress has been achieved over the years by way of women’s empowerment, despite Sri Lanka being a signatory to the UN Convention on the Elimination of all Forms of Discrimination Against Women (CEDAW) and other pieces of global and local legislation that promise a better lot for women.

The lingering problems in this connection were disturbingly underscored recently by the rape-assault on a female doctor within her consultation chamber at a prominent hospital in Sri Lanka’s North Central Province; to cite just one recent instance of women’s unresolved vulnerability and powerlessness.

The Bandaranaike Centre for International Studies, Colombo (BCIS) came to the forefront in taking up the above and other questions of relevance to women at a forum conducted at its auditorium on March 7th, in view of IWD. The program was organized by the library team at the BCIS, under the guidance of the BCIS Executive Director Priyanthi Fernando.

It was heartening to note that the event was widely attended by schoolchildren on the invitation of the BCIS, besides members of the public, considering that the awareness among the young needs to be consistently heightened and broadened on the principal issue of gender justice. Hopefully, going forward, the young would champion the cause of women’s rights having gained by the insights which have been surfaced by forums such as that conducted by the BCIS.

The panelists at the BCIS forum comprised Kumudini Samuel of the Women and Media Collective, a local organization which is in the forefront of taking up women’s issues, and Raaya Gomez, an Attorney-at-Law, engaged in women’s rights advocacy. Together they gave the audience much to think about on what needs to be done in the field of gender justice and linked questions.

The currently raging wars and conflicts worldwide ought to underscore as never before, the yet to be substantively addressed vulnerability of women and children and the absolute need for their consistent empowerment. It is plain to see that in the Gaza, for example, it is women and children who are put through the most horrendous suffering.

Yet, women are the sole care-givers and veritable bread winners of their families in particularly times of turmoil. Their suffering and labour go unappreciated and unquantified and this has been so right through history. Conventional economics makes no mention of the contribution of women towards a country’s GDP through their unrecorded labour and, among other things, this glaring wrong needs to be righted.

While pointing to the need for ‘Bread and Peace’ and their continuing relevance, Kumudini Samuel made an elaborate presentation on the women’s struggle for justice and equality in Sri Lanka over the decades. Besides being the first country to endow women with the right to vote in South Asia, Sri Lanka has been in the forefront of the struggle for the achievement of women’s rights in the world. Solid proof of this was given by Ms. Samuel via her presentation.

Schoolchildren at the knowledge-sharing session.

The presenter did right by pointing to the seventies and eighties decades in Sri Lanka as being particularly notable from the viewpoint of women’s advocacy for justice. For those were decades when the country’s economy was unprecedentedly opened or liberalized, thus opening the floodgates to women’s increasing exploitation and disempowerment by the ‘captains of business’ in the Free Trade Zones and other locations where labour rights tend to be neglected.

Besides, those decades witnessed the explosive emergence of the North-East war and the JVP’s 1987-’89 uprising, for example, which led to power abuse by the state and atrocities by militant organizations, requiring women’s organizations to take up the cause of ethnic peace and connected questions, such as vast scale killings and disappearances.

However, the presenter was clear on the point that currently Sri Lanka is lagging behind badly on the matter of women’s empowerment. For example, women’s representation currently in local councils, provincial councils and parliament is appallingly negligible. In the case of parliament, in 2024 women’s representation was just 9.8 %. Besides, one in four local women have experienced sexual and physical violence since the age of fifteen. All such issues and more are proof of women’s enduring powerlessness.

Raaya Gomez, among other things, dealt at some length on how Sri Lanka is at present interacting with and responding to international bodies, such as CEDAW, that are charged with monitoring the country’s adherence to international conventions laying out the state’s obligations and duties towards women.

This year, we were told, the Sri Lankan government submitted 11 reports to CEDAW in Geneva on issues raised by the latter with the state. Prominent among these issues are continuing language-related difficulties faced by minority group Lankan women. Also coming to the fore is the matter of online harassment of women, now on the ascendant, and the growing need for state intervention to rectify these ills.

It was pointed out by the presenter that overall what needs to be fulfilled by Sri Lanka is the implementation of measures that contribute towards the substantive equality of women. In other words, social conditions that lead to the vulnerability and disempowerment of women need to be effectively managed.

Moreover, it was pointed out by Gomez that civil society in Sri Lanka comes by the opportunity to intervene for women’s empowerment very substantively when issues relating to the Lankan state’s obligations under CEDAW are taken up in Geneva, usually in February.

Accordingly, some Lankan civil society organizations were present at this year’s CEDAW sessions and they presented to the body 11 ‘shadow reports’ in response to those which were submitted by the state. In their documents these civil society groups highlighted outstanding issues relating to women and pointed out as to how the Lankan state could improve its track record on this score. All in all, civil society responses amount to putting the record straight to the international community on how successful or unsuccessful the state is in adhering to its commitments under CEDAW.

Thus, the BCIS forum helped considerably in throwing much needed light on the situation of Lankan women. Evidently, the state is yet to accelerate the women’s empowerment process. Governments of Sri Lanka and their wider publics should ideally come to the realization that empowered women are really an asset to the country; they contribute immeasurably towards national growth by availing of their rights and by adding to wealth creation as empowered, equal citizens.

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Richard de Zoysa at 67

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by Prof. Rajiva Wijesinha

Today would have been Richard de Zoysa’s 67th birthday. That almost seems a contradiction in terms, for one could not, in those distant days of his exuberant youth, have thought of him as ever getting old. His death, when he was not quite 32, has fixed him forever, in the minds of those who knew and loved him, as exuding youthful energy.

It was 35 years ago that he was abducted and killed, and I fear his memory had begun to fade in the public mind. So we have to be thankful to Asoka Handagama and Swarna Mallawarachchi for bringing him to life again through the film about his mother. This was I think more because of Swarna, for I still recall her coming to see me way back in 2014 – August 28th it was, for my father was dying, though he was still mindful enough to ask me how my actress was after I had left him that afternoon to speak to her downstairs – to talk about her plans for a film about Manorani.

His friends have in general criticised the film, and I too wonder as to why she and the Director did not talk to more of his friends before they embarked on the enterprise. But perhaps recreating actual situations was not their purpose, or rather was not his, and that is understandable when one has a particular vision of one’s subject matter.

After listening to and reading the responses of his friends, I am not too keen to see the film, though I suspect I will do so at some stage. Certainly, I can understand the anger at what is seen as the portrayal of a drunkard, for this Manorani never to my knowledge was. But I think it’s absurd to claim there was never alcohol in the house, for there was, and Manorani did join in with us to have a drink, though she never drank to excess. Richard and I did, I fear, though not at his house, more at mine or at his regular haunt, the Art Centre Club.

I am sorry too that the ending of the film suggests that the murder was the responsibility of just its perpetrators, for there is no doubt that it was planned higher up. I myself have always thought it was Ranjan Wijeratne, who was primarily responsible, though I have no doubt that Premadasa also had been told – indeed Manorani told me that he had turned on Ranjan and asked why he had not been told who exactly Richard was.

But all that is hearsay, and it is not likely that we shall ever be able to find out exactly what happened. And otherwise it seems to me from what I have read, and in particular from one still I have seen (reproduced here), illustrating the bond between Richard and his mother, the film captures two vital factors, the extraordinary closeness of mother and son, and the overwhelming grief that Manorani felt over his death.

Despite this she fought for justice, and she also made it clear that she fought for justice not only for her son, but for all those whose loved ones had suffered in the reign of terror unleashed by JR’s government, which continued in Premadasa’s first fifteen months.

I have been surprised, when I was interviewed by journalists, in print and the electronic media, that none of them remembered Ananda Sunil, who had been taken away by policemen eight years earlier, when JR issued orders that his destructive referendum had to be won at all costs. Manorani told me she had met Ananda Sunil’s widow, who had complained, but had then gone silent, because it seemed the lives of her children had been threatened.

Manorani told me that she was comparatively lucky. She had seen her son’s body, which brought some closure, which the other women had not obtained. She had no other children, and she cared nothing for any threats against her own life for, as she said repeatedly, her life had lost its meaning with Zoysa’s death and she had no desire to live on.

I am thankful then that the film was made, and I hope it serves to renew Richard’s memory, and Manorani’s, and to draw attention to his extraordinary life, and hers both before and after his death. And I cannot be critical about the fact that so much about his life was left out, for a film about his mother’s response to his death could not go back to the past.

But it surprised me that the journalists did not know about his own past, his genius as an actor, his skill as a writer. All of them interviewed me for ages, for they were fascinated at what he had achieved in other spheres in his short life. Even though not much of this appeared in what they published or showed, I hope enough emerged for those interested in Richard to find out more about his life, and to read some of his poetry.

A few months after he died – I had been away and came back only six months later – I published a collection of his poetry, and then a few years later, having found more, republished them with two essays, one about our friendship, one about the political background to his death. And the last issue of the New Lankan Review, which he and I had begun together in 1983 in the tutory we had set up after we were both sacked from S. Thomas’, was dedicated to him. It included a striking poem by Jean Arasanayagam who captured movingly the contrast between his genius and the dull viciousness of his killers.

After those initial memorials to his life and his impact, I started working on a novel based on our friendship. I worked on this when I had a stint at the Rockefeller Centre in Bellagio in 1999, but I was not satisfied, and I worked on it for a few years more, before finally publishing the book in 2005. It was called The Limits of Love and formed the last book in my Terrorist Trilogy, the first book of which, Acts of Faith, had been written with his support, after the July 1983 riots. That was translated into Italian, as Atti di Fedi, and came out in 2006 in Milan.

The Limits of Love

did not receive much publicity, and soon afterwards I was asked to head the Peace Secretariat, and after that I wrote no more fiction. But when Godage & Bros had published several of my non-fiction works in the period after I was excluded from public life, I asked them to republish Acts of Faith, which they did, and that still remains in print. They also republished in 2020 Servants, my novel that won the Gratiaen Prize for 1995.

I thought then that it would be a good idea to republish The Limits of Love, and was delighted that Neptune agreed to do this, after the success of my latest political history, Ranil Wickremesinghe and the emasculation of the United National Party. I thought initially of bringing the book out on the anniversary of Richard’s death, but I had lost my soft copy and reproducing the text took some time. And today being Poya I could not launch the book on his birthday.

It will be launched on March 31st, when Channa Daswatte will be free to speak, for I recalled that 20 years ago my aunt Ena told me that he had admired the book. I think he understood it, which may not have been the case with some of Richard’s friends and relations, for this too is fiction, and the Richard’s character shares traits of others, including myself. The narrator, the Rajiv’s character, I should add is not myself, though there are similarities. He is developed from a character who appeared in both Acts of Faith and Days of Despair, though under another name in those books. Rajiv in the latter is an Indian Prime Minister, though that novel, written after the Indo-Lanka Accord, is too emotional to be easily read.

Manorani hardly figures in The Limits of Love. A Ranjan Wijesinghe does, and also a Ronnie Gooneratne, but of more interest doubtless will be Ranil and Anil, two rival Ministers under President Dicky, both of whom die towards the end of the book. Neither, I should add, bears the slightest resemblance to Ranil Wickremesinghe. His acolytes may try to trace elements of him in one or other of the characters, for I remember being told that Lalith Athulathmudali’s reaction to Acts of Faith was indignation that he had not appeared in it.

Fiction has, I hope, the capacity to bring history to life, and the book should be read as fiction. Doubtless there will be criticism of the characterisation, and of course efforts to relate this to real people, but I hope this will not detract from the spirit of the story, and the depiction of the subtlety of political motives as well as relationships.

The novel is intended to heighten understanding of a strange period in our history, when society was much less fragmented than it is today, when links between people were based on blood as much as on shared interests. But I hope that in addition it will raise awareness of the character of the ebullient hero who was abducted and killed 35 years ago.

The film has roused interest in his life, though through a focus on his death. The novel will I hope heighten awareness of his brilliance and the range of his activity in all too short a life.

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SL Navy helping save kidneys

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By Admiral Ravindra C Wijegunaratne

WV, RWP& Bar, RSP, VSV, USP,

NI (M) (Pakistan), ndc, psn, Bsc (Hons) (War Studies) (Karachi) MPhil (Madras)

Former Navy Commander and Former Chief of Defense Staff

Former Chairman, Trincomalee Petroleum Terminals Ltd

Former Managing Director Ceylon Petroleum Corporation

Former High Commissioner to Pakistan

Navy’s efforts to eradicate Chronic Kidney Disease (CKD) from North Central and North Western Provinces:

• Navy’s homegrown technology provides more than Ten million litres of clean drinking / cooking water to the public free of charge.

• Small project Navy started on 22nd December 2015 providing great results today.

• 1086 Reverse Osmosis (RO) Water purification plants installed to date – each plant producing 10,000 litres of clean drinking water – better quantity than bottled water.

• Project continued for 10 years under seven Navy Commanders highlights the importance of “INSTITUTIONALIZING” a worthy project.

What you see on the map of Sri Lanka (Map 1) are RO water purification plants installed by SLN.SLN is famous for its improvisations and innovations in fighting LTTE terrorists out at sea. The Research and Development Institute of SLN started to use its knowledge and expertise for “Nation Building” when conflict was over in May 2009. On request of the Navy Commander, R and D unit of SLN, under able command of Commander (then) MCP Dissanayake, an Indian trained Marine Engineer, embarked on a programme to build a low- cost RO plant.

The Chronic Kidney Disease was spreading in North Central Province like a “wildfire “in 2015, mainly due to consumption of contaminated water. To curb the situation, providing clean drinking and cooking water to the public was the need of the hour.

The Navy had a non-public fund known as “Naval Social Responsibility Fund “(NSR) started by former Navy Commander Admiral DWAS Dissanayake in 2010, to which all officers and sailors contributed thirty rupees (Rs 30) each month. This money was used to manufacture another project- manufacturing medicine infusion pumps for Thalassemia patients. Thalassemia Medicine Infusion pumps manufactured by SLN R and D Unit. With an appropriately 50,000 strong Navy, this fund used to gain approximately Rupees 1.5 million each month- sufficient funds to start RO water purification plant project.

Studies on the spreading of CKD, it was very clear of danger to the people of North central and North Western provinces, especially among farmers, in this rice producing province. The detailed studies on this deadly disease by a team led by Medical experts produced the above map (see Map 2) indicating clear and present danger. Humble farmers in “the Rice Bowl” of Sri Lanka become victims of CDK and suffer for years with frequent Dialysis Treatments at hospitals and becoming very weak and unable to work in their fields.

The Navy took ten years to complete the project, under seven Navy Commanders, namely Admiral Ravi Wijegunaratne, Admiral Travis Sinniah, Admiral Sirimevan Ranasinghe, Admiral Piyal De Silva, Admiral Nishantha Ulugethenna, Admiral Priyantha Perera, present Navy Commander Kanchana Banagoda. Total cost of the project was approximately Rs. 1.260 million. Main contributors to the project were the Presidential Task Force to Eradicate CDK (under the then President Mithripala Sirisena), Naval Social Responsibility Fund, MTV Gammedda, individual local and foreign donors and various organisations. Their contributions are for a very worthy cause to save the lives of innocent people.

The Navy’s untiring effort showed the World what they are capable of. The Navy is a silent force. What they do out at sea has seen only a few. This great effort by the Navy was also noticed by few but appreciated by humble people who are benefited every day to be away from deadly CKD. The Reverse Osmosis process required power. Each plant consumes approximately Rs 11,500 worth power from the main grid monthly. This amount brought down to an affordable Rs 250 per month electricity bill by fixing solar panels to RO plant building roofs. Another project to fix medical RO plants to hospitals having Dialysis machines. SLN produced fifty medical RO plants and distributed them among hospitals with Dialysis Machines. Cost for each unit was Rs 1.5 million, where an imported plant would have cost 13 million rupees each. Commodore (E) MCP Dissanayake won the prize for the best research paper in KDU international Research Conference 2021 for his research paper to enhance RO plant recovery from 50% to 75%. He will start this modification to RO plants soon making them more efficient. Clean drinking water is precious for mankind.

Thalassemia Medicine Infusion pumps manufactured by SLN R and D Unit

The Navy has realised it very well. In our history, King Dutugemunu (regained from 161 BC to 137 BC), united the country after 40 years and developed agriculture and Buddhism. But King Dutugemunu was never considered a god or deified. However, King Mahasen (277 to 304 AD) who built more than 16 major tanks was considered a god after building the Minneriya tank.

The people of the North Central Province are grateful to the Navy for providing them with clean drinking and cooking water free of charge daily. That gratitude is for saving them and their children from deadly CKD.

Well done Our Navy! Bravo Zulu!

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