As enacted

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Inland Revenue Act 2006 · As enacted · Chapter XIV · Deduction of Income Tax from Remuneration of Employees by Employers

114. Employers to deduct income tax

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

(1)

Every employer shall deduct income tax in accordance with the provisions of this Chapter from the remuneration of his employees for each pay period at the time of payment of such remuneration.

(2)

Income tax deducted under subsection (1) from the remuneration of an employee and remitted to the

Commissioner-General as provided in this Chapter, shall be deemed to have been paid by such employee to the

Commissioner-General on the date on which such deduction was made.

For the purpose of this section, any person who receives a remuneration in cash or kind from an employer, is deemed to be an employee of such employer.

Read on from s 115

Chapter XV

Provisions Relating to the Payment of Income Tax by a Government Institution

Read on from Chapter XV

Chapter XVI

Deductions from Interest Paid by Banks and Financial Institutions

Read on from Chapter XVI

Chapter XVII

Deduction of Income Tax from Specified Fees Paid by Specified Persons

Read on from Chapter XVII

Chapter XVIII

Read on from Chapter XVIII

Chapter XIX

Read on from 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

Read on from Chapter XX

Chapter XXI

Retention of Moneys in Certain Provident Funds

Read on from Chapter XXI

Chapter XXII

Assessments

Read on from Chapter XXII

Chapter XXIII

Appeals A-Appeals to the Commissioner-General

Read on from Chapter XXIII

Chapter XXIV

Finality of Assessments and Penalty for Incorrect Returns

Read on from Chapter XXIV

Chapter XXV

Tax in Default and Sums Added Thereto

Read on from Chapter XXV

Chapter XXVI

Recovery of Tax

Read on from Chapter XXVI

Chapter XXVII

Miscellaneous

Read on from Chapter XXVII

Chapter XXVIII

Repayment

Read on from Chapter XXVIII

Chapter XXIX

Penalties and Offences

Read on from Chapter XXIX

Chapter XXX

Administration

Read on from Chapter XXX

Chapter XXXI

General

Read on from Chapter XXXI

Chapter XXXII

Interpretation

Read on from Chapter XXXII

Chapter XXXIII

Application of the Inland Revenue Act…

Read on from Chapter XXXIII

Schedules