Inland Revenue Act 2006 · As enacted · Chapter XII
108. Returns and other documents to contain the national identity card number or passport number
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Official translationFrom Department of Government Printing, unchanged
Every individual who is chargeable with income tax under this Act, for any year of assessment shall, for the purposes of this Act, –
indicate in his return of income for such year of assessment–
his identity card number, if he is a person liable for registration under the Registration of
Persons Act, No. 32 of 1968; or
the number in his current passport, if he is not liable to registration under the aforesaid Act;
indicate in the documents relating to any transaction specified by the Minister by notice published in the
Gazette, having regard to the need to ensure the equitable administration of the provisions of this
Act—
his identity card number, if he is a person liable to registration under the aforesaid Act; or
the number in his current passport, if he is not liable to registration under the aforesaid Act.
Every company or partnership or body of persons which is chargeable with income tax under this Act, for any year of assessment, shall for the purposes of this Act, indicate its registration number under the Business Names Act No. 7
of 1987 or the Companies Act, No. 17 of 1982, as the case may be, in–
its return of income for that year of assessment; and
all such documents relating to all such transactions as are specified by the Minister under paragraph (b)
of subsection (1).
Chapter XIII
Payment of Tax by Self-Assessment
Chapter XIV
Deduction of Income Tax from Remuneration of Employees by Employers
Chapter XV
Provisions Relating to the Payment of Income Tax by a Government Institution
Chapter XVI
Deductions from Interest Paid by Banks and Financial Institutions
Chapter XVII
Deduction of Income Tax from Specified Fees Paid by Specified Persons
Chapter XVIII
Chapter XIX
Chapter XX
Deduction of Income Tax from Any Annuity or Royalty Paid or Any Management Fee Paid or Similar Payment Made by Any Person or Partnership
Chapter XXI
Retention of Moneys in Certain Provident Funds
Chapter XXII
Assessments
Chapter XXIII
Appeals A-Appeals to the Commissioner-General
Chapter XXIV
Finality of Assessments and Penalty for Incorrect Returns
Chapter XXV
Tax in Default and Sums Added Thereto
Chapter XXVI
Recovery of Tax
Chapter XXVII
Miscellaneous
Chapter XXVIII
Repayment
Chapter XXIX
Penalties and Offences
Chapter XXX
Administration
Chapter XXXI
General
Chapter XXXII
Interpretation
Chapter XXXIII