Inland Revenue Act 2006 · As enacted · Chapter XIV · Deduction of Income Tax from Remuneration of Employees by Employers
131. Interpretation
Official English translation. Where it differs from the Sinhala or Tamil text, the Act itself says which text prevails.
Official translationFrom Department of Government Printing, unchanged
In this Chapter unless the context otherwise requires—
“employee” includes–
any director of a company or corporation;
any working partner of a partnership;
any person receiving remuneration for past services performed by him or performed by any other person;
“employer” means any person, partnership, body of persons of any organization–
for whom an individual performs services as an employee;
paying any profits from employment within the meaning of section 4; or
paying any pension or other remuneration to a former employee or to any other person, for the past services of such employee, and includes in the case of a body, institution or a person specified in Column I hereunder, the person specified in the corresponding entry in
Column II–
“pay period” means a month, week or such other period in respect of which remuneration is calculated and paid by an employer to an employee;
“principal officer” in relation to any company or body of persons means, any person to whom a notice has been given under any provision of this Chapter or of Chapter XXVI on behalf of that company or a body of persons, unless he proves that he has no connection with that company or body of person or that some other person, resident in Sri Lanka is the principal officer thereof; and
“remuneration” means profits from employment within the meaning of section 4.
Column I
A company or a body of persons whether corporate or unincorporated
A Partnership
The Estate of a deceased person
A non-resident person
Column II
Director, secretary, manager or other principal officer of such company or body of persons.
The precedent partner or any active partner resident in Sri
Lanka, and in the case of a partnership of which no active partner is resident in Sri Lanka, the agent of such partnership in
Sri Lanka.
The executor or administrator of the estate.
A trust
The trustee or trustees of the trust.
The agent or attorney of such person in Sri Lanka;
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