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7. Certain taxes in default to be written off

Official English translation. The Sinhala text prevails. Open the official Sinhala text, official PDF on documents.gov.lk

(1)

Subject to the provisions of subsection (2), with regard to taxes in default of any institution identified under section 6 of this Act, the Commissioner-General shall:—

(a)

having verified from the persons concerned of the accuracy of the amount recorded as being due as tax in default ; and

(b)

having obtained the confirmation of the Secretary to the Treasury that such institutions is dependent on Government funding to meet its tax liabilities, take all necessary steps to write-off the tax in default of such identified institution.

(2)

The Commissioner-General shall three months prior to taking necessary steps to write-off any tax in default under subsection (1), inform the Committee of such fact and the

Committee shall be entitled to make any comments on the same within three months of the receipt of such information.

In the event the Committee makes any comments, it shall be the responsibility of the Commissioner-General to respond to such comments immediately.

Read on from s 8

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