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Contents

Chapter XIV · Deduction of Income Tax from Remuneration of Employees by Employers

130. Compliance with the provisions of this Chapter relating to forms

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

Where under the provisions of this Chapter an employer is required to record or furnish particulars in such form and in such manner as may be specified by the

Commissioner-General, it shall be sufficient compliance with those provisions if the particulars are recorded or furnished by the employer in such form and in such manner as may be approved in writing by the Commissioner-General, upon an application in that behalf made by the employer.

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

Application of the Inland Revenue Act…

Schedules