As enacted

Contents

Inland Revenue Act 2006 · As enacted · Chapter XVII · Deduction of Income Tax from Specified Fees Paid by Specified Persons

151. Registration of specified persons

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

(1)

Any person or partnership who or which is liable to deduct income tax from specified fees under this Chapter, shall apply for and obtain a registration number from the

Commissioner-General thirty days prior to the commencement of such deduction of tax, and shall furnish a return on a monthly basis containing such particulars as may be specified by the Commissioner-General in relation to such deductions.

(2)

Any person or partnership who or which does not so register or does not furnish any return shall be liable to a penalty not exceeding fifty thousand rupees, which may be imposed by the Commissioner-General.

Read on from s 152