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As enacted

Part III · Super Gain Tax

11. Default in payment of the tax

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

(1)

Where any company, individual or a group of companies who is liable to pay the tax under this Part, fails to pay such tax, as provided for in this Part, such company, individual or group of companies shall be deemed to be a defaulter of tax under this Act.

(2)

The provisions of Chapter XII , Chapter XXII, Chapter

XXIII, Chapter XXIV, Chapter XXV , Chapter XXVI, Chapter

XXVII, Chapter XXX and Chapter XXXI of the Inland

Revenue Act, No.10 of 2006 shall, mutatis mutandis, apply to and in relation to any such defaulter .

Part IV

Mobile Telepone Operator Levy

Part V

Satellite Location Levy Tion Levy

Part VI

Dedicated Sports Channel Levy

Part VII

Mansion Tax

Part VIII

Migrating Tax

Part IX

Motor Vehicle Importers Licence Fee

Part X

Genreal

Schedules