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Chapter XXII · Assessments

164. Notice of Assessment

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

An Assessor shall give notice of assessment to each person who has been assessed, stating the amount of income assessed and the amount of tax charged:

Provided that where such notice is given to an employer under the provisions of Chapter XIV, it shall be sufficient to state therein the amount of the tax charged.

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