As enacted

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

122. Employee to give notice when necessary deductions are not made

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

(1)

Where for any reason a deduction of income tax is not made in full at the time of making payment of remuneration to an employee, such employee shall, if such remuneration is liable to income tax, give notice in writing to the Commissioner-General within fifteen days of receipt of such remuneration, that he has received such remuneration without such deduction having been made.

(2)

A notice under subsection (1) shall contain the full name and address of the person giving such notice, the full name ad address of his employer, and full particulars relating to his remuneration.

Read on from s 123

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