Inland Revenue Act 2006 · As enacted · Chapter XIX
159. Registration of persons conducting lotteries or betting or gambling activities
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
Any person or partnership who or which is conducting any lottery or betting or gambling activity within the meaning of this Chapter, shall apply for and obtain a registration number from the Commissioner-General thirty days prior to the commencement of such activity, if the prizes awarded or payments made are liable to the deduction of income tax under this Chapter, and shall furnish a return on a monthly basis, containing such particulars as may be specified by the Commissioner-General in relation to such activity.
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.
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