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As enacted
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9. Issue of notice to those whose tax in default is to be recovered

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

(1)

Where any tax in default is not written-off under section 7, then, notwithstanding:—

(a)

any agreement that may have been entered into by the defaulter with the Commissioner-General for the payment in installment of the sum in default ;

or

(b)

the commencement of any proceedings for the recovery of such tax under the law under which such tax was levied and charged, other than where any proceedings for recovery has been filed in a court, the Commissioner-General shall issue a notice to the defaulter concerned, setting out the details of the amount due as tax in default and requesting that such amount be settled within sixty days of the receipt of such notice.

(2)

A defaulter who is issued with a notice under subsection (1) may, prior to the expiry of the sixty days referred to therein, shall write to the Commissioner-General:—

(a)

requesting that such defaulter be permitted to settle the amount of tax in default in installments as shall be agreed to with the Commissioner-General ; or

(b)

raising any objections in regard to the payment of the tax in default referred to in the notice.

(3)

Where a defaulter makes a request for the payment of the tax in default in installments, the Commissioner-General may agree to such payment, subject to the condition that the payment of the amount due is paid in full within a period not exceeding three years from the date of entering into such agreement. The Commissioner-General shall also inform the

Committee of the details of the agreement entered into with the defaulter.

(4)

Where the defaulter raises any objections in regard to the payment of the tax in default referred to in a notice sent, the Commissioner-General shall make his decision in regard to the same within sixty days of the receipt of such objections and where the objection involves a re-determination of the tax liability concerned, he shall discharge the excess if any, of the tax in default over the amount so determined.

Read on from s 10

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