As enacted

Contents

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

152. Registration of persons liable to deduct tax from rent, lease rent or other similar payments

Official English translation. Where it differs from the Sinhala or Tamil text, the Act itself says which text prevails.

(1)

Any person or partnership who or which is liable to deduct income tax from rent, lease rent or other payments made by such person or partnership 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 153

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