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As enacted
Contents

Part I · Imposition of an Economic Service Charge

11. Certain provisions of the Inland Revenue Act…

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

The provision of Chapters XIX, XX, XXI, XXII, XXIII,

XXIV, XXV, XXVI, and XXVII of the Inland Revenue Act, relating respectively to the 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 the 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

Imposition of Cellular Mobile Telephone Subscribers’ Levy

Part III

Imposition of International Telecommunications Operators Levy

Part IV

Amendments to the Finance Act…

Schedules