175. Tax to include fines etc.

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

In this Chapter, “tax” includes–

(a)

income tax, charged and levied under this Act;

(b)

any income tax, wealth tax or gifts tax charged and levied under the Inland Revenue Act, No. 28 of 1979

and which was in default or goes into default on or after April 1, 2000;

(c)

any income tax which an employer is required to pay under the provisions of Chapter XIV;

(d)

the whole or any part of any quarterly instalment of income tax referred to in section 97 of the Inland

Revenue Act, No. 28 of 1979 or in section 113 of this Act and which any person is liable to pay for any year of assessment;

(e)

any advance company tax which a company is required to pay under this Act; or under the Inland

Revenue Act, No. 28 of 1979 or the Inland Revenue

Act, No. 38 of 2000, and any sums added to any such tax by reason of default, any sum or sums added to such income tax under section 173 of this Act or section 144 of the Inland Revenue Act, No. 38 of 2000 or to income tax, wealth tax or gifts tax under subsection (2) or (2A) of section 125 of Inland Revenue Act, No. 28 of 1979 or under subsection (6) of section 96B of the Inland

Revenue Act, No. 4 of 1963, and any fines, penalties, fees or costs whatsoever incurred under this Act or the Inland Revenue

Act, No. 38 of 2000 or Inland Revenue Act, No. 28 of 1979

or the Inland Revenue Act, No. 4 of 1963.

Read on from s 176

Chapter XXVII