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Part I · Imposition of an Economic Service Charge

11. Certain provisions of the Inland Revenue Act to apply

Official English translation. Where it differs from the Sinhala or Tamil text, the Act itself says which text prevails.

The provisions of Chapter XXIII, XXIV, XXV, XXVI,

XXVII, XXVIII, XXIX, XXX and XXXI of the Inland Revenue

Act, relating respectively to Appeals, Finality of Assessments and Penalty for Incorrect Returns, Tax in Default and Sums

Added thereto, Recovery of Tax, Miscellaneous Matters,

Repayment, Penalties and Offences, Administration and

General matters shall mutatis mutandis, apply respectively to Appeals, Finality of Assessments and Penalty for Incorrect

Returns, Service Charge in Default and Sums Added Thereto,

Recovery of Service Charge, Miscellaneous Matters,

Repayment, Penalties and Offences, Administration and

General matters under this Act.

Part II

Amendment of Part I of the Finance Act…

Schedules