As enacted

Contents

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

126. Appeals

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

(1)

Any employer aggrieved by the amount of any assessment made under the provisions of this Chapter, may appeal in writing against such assessment to the

Commissioner-General within a period of thirty days after the date of the notice of such assessment:

Provided that the Commissioner-Genera,l upon being satisfied that owing to the absence from Sri Lanka, sickness or other reasonable cause, the appellant was prevented from appealing within such period, shall grant an extension of time for preferring the appeal.

(2)

Where the assessment appealed against under subsection (1) has been made in the absence of a monthly declaration, or an annual declaration, as the case may be, required to be furnished under section 120, the petition of appeal shall be preferred together with such declaration.

(3)

Every employer preferring an appeal under subsection (1) against the amount of an assessment for any pay period falling within any year of assessment shall, (unless such employer has already done so,) remit to the Commissioner-General the whole or any part of the income tax which such employer was required, under the provisions of this Chapter to deduct from the remuneration paid to his employees in respect of such pay period, and to remit to the Commissioner-General but which has not been remitted, together with any penalty, under section 127 which accrued thereon upto the date of the notice of such assessment, and shall attach to the petition of appeal a receipt in proof of such remittance.

(4)

A petition of appeal which does not conform to the provisions of subsections (2) and (3) shall not be valid.

(5)

The amount of income tax charged by an assessment made under section 125 shall be paid by the employer notwithstanding that an appeal against such assessment has been preferred under subsection (1).

(6)

The provisions of subsection (7) of section 165 to section 170 shall mutatis mutandis, apply to any appeal preferred under subsection (1).

(7)

Where no valid appeal has been preferred within the period specified in subsection (1) against an assessment made in accordance with the provisions of this Chapter, or where agreement is reached under subsection (7) of section 165 as regards an assessment, or where an assessment had been determined on appeal the assessment as made or agreed or determined on appeal, as the case may be, shall be final and conclusive for all purposes of this Act:

Provided that nothing in this subsection shall be read and construed as preventing an Assessor from making, subject to the provisions of section 125, an assessment or additional assessment, for any pay period in any year of assessment which does not involve re-opening any matter which has been determined on appeal.

Read on from s 127

Chapter XV