As enacted

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

115. Employers to give notice to Commissioner-General

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

(1)

Every employer who employs –

(a)

any individual who—

(i)

receives remuneration in excess of twenty five thousand rupees per month or three hundred thousand rupees per year;

(ii)

is a director or non-executive director to whom any payment is made or is due by or from such employer or who receives any other benefit as an employee or in any other capacity;

(iii)

falls within paragraph (b) of subsection (1) of section 8 and who is in receipt of any remuneration not paid out of the Consolidated

Fund directly or through the funds received from the Consolidated Fund; or

(b)

any non-resident individual, who has not given notice to the Commissioner-General under sub-section (1) of section 107C the Inland Revenue Act, No.

4 of 1963 or under section 99 of the Inland Revenue Act, No.

28 of 1979 or section 107 of the Inland Revenue Act, No. 38

of 2000 or under this Act, shall give notice to the

Commissioner-General not later than July 1, 2006, that he has in his employment such individual (hereinafter in this

Chapter referred to as a “specified employee”).

(2)

Where an employer commences to employ any specified employee or to pay remuneration to any specified employee, such employer shall within seven days of commencement of such employment, as the case may be, give notice to the Commissioner-General that he has in his employment such employee:

Provided that the preceding provisions of this subsection shall not apply to an employer who has given notice under subsection (1).

(3)

Any notice given by an employer under subsection (1) or subsection (2) shall be in such form and contain such particulars as may be specified by the Commissioner-General.

(4)

Notwithstanding that an employer has failed to give notice under subsection (1) or subsection (2), such employer shall deduct income tax from the remuneration of each of his specified employees in accordance with the provisions of this Chapter.

Read on from s 116

Chapter XV