As enacted

Contents

Inland Revenue Act 2006 · As enacted · Chapter XXX · Administration

209. Official Secrecy

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

(1)

Except in the performance of his duties under this Act, every person who has been appointed or is deemed to be appointed under or who has been employed in carrying out or in assisting any person in carrying out the provisions of this Act, shall preserve and aid in preserving secrecy with regard to all matters relating to the affairs of any person that may come to his knowledge in the performance of his duties under this Act, and shall not communicate any such matter to any person other than the person to whom such matter relates or his authorized representative or to the Minister or the

Secretary to the Ministry of the Minister in charge of the subject of Finance, nor suffer or permit any person to have access to any records in the possession, custody or control of the Commissioner-General.

(2)

Every person appointed or deemed to be appointed under or employed in carrying out the provisions of this Act shall before acting under this Act, and the Minister and the

Secretary to the Ministry of the Minister in charge of the subject of Finance may before acting under this Act, take and subscribe an oath of secrecy in the prescribed form before a Justice of the Peace.

(3)

No person appointed or deemed to be appointed under or employed in carrying out the provisions of this Act, shall be required to produce in any court any return, document or assessment or to divulge or communicate to any court any matter or thing coming to his notice in the performance of his duties under this Act, except as may be necessary for the purposes of giving effect to the provisions of this Act or of any other written law administered by the Commissioner-General.

(4)

Notwithstanding anything contained in this section, any officer of the Department of Inland Revenue may communicate any matter which comes to his knowledge in the performance of his duties under this Act or under any other written law administered by the Commissioner-General, to—

(a)

any other officer of that Department, if the communication of such matter is necessary for the performance of any duty under this Act or such other written law;

(b)

the Commissioner of Revenue of any Provincial

Council, being a matter which relates to the turnover for any period commencing on or after January 1,

1991, of any wholesale or retail trade or business carried on by any person or partnership within the

Province for which such Provincial Council is established, to such an extent as the Commissioner-General may deem necessary to enable such

Commissioner to ascertain such turnover;

For the purposes of this paragraph, the expression,

“turnover” has the meaning assigned to it by paragraph (r) of subsection (1) of section 26;

(c)

the Income Tax Authority of any territory of the

Commonwealth of Nations, to such an extent as the

Commissioner-General may deem necessary to enable such Authority to grant relief from income tax paid in Sri Lanka; and

(d)

the Income Tax Authority of any country with which an agreement has been entered into for affording relief from double taxation, and the Commissioner-General may produce or cause to be produced in any court in any proceedings under this Act, a copy of any particulars contained in any return or document furnished to him under this Act or under any other written law administered by him or which is otherwise in his possession, certified by him or on his behalf, to be a correct copy of such particulars and such copy shall, notwithstanding anything in the Evidence Ordinance relating to the proof of documents, be admissible in evidence:

Provided that, the Commissioner-General may produce or cause to be produced the original of any such return or document in any case where it is necessary to prove the handwriting or the signature of the person who wrote, made, signed or furnished such return or document, but only for the purpose of such proof:

Provided further that, the Commissioner-General shall not in any case be compelled to produce in any court, either the original of such document or return or a copy of any particulars contained in such document or return.

(5)

Notwithstanding anything contained in the preceding provisions of this section, the Commissioner-General shall–

(a)

if required by a Commission established under the

Special Presidential Commissions of Inquiry Law,

No. 7 of 1978, furnish as specified in a notice issued by such Commission, all information available to him relating to the affairs of any person, whose conduct is being inquired into by the Commission or of the spouse or a son or daughter of such person, or of any other person specified by the Commission, and to produce or furnish as so specified in the notice any document relating to such person, spouse, son or daughter or other person, as the case may be, which is in the possession or under the control of the Commissioner-General;

(b)

if required by the Attorney-General, in the course of an investigation of an allegation of bribery against any person or after the commencement of prosecution or an arraingement of any person for bribery, furnish, as specified in the notice issued to him, all information available to him relating to the affairs of such person or of the spouse or a son or daughter of such person, and produce or furnish, as specified in the notice, any document or a certified copy of any document relating to such person, spouse, son or daughter, which is in the possession or under the control of the Commissioner-General;

(c)

if required by a Commission appointed under the

Commissions of Inquiry Act, furnish as specified in a notice issued to him, all information available to him relating to the affairs of any person whose conduct is being inquired into by the Commission or of the spouse or a son or daughter of such person and produce or furnish as specified in such notice, any document or a certified copy of any document relating to such person, spouse, son or daughter, which is in the possession or under the control of the Commissioner-General;

(d)

report to the Attorney-General for investigation any case where he suspects from information available to him, that any person is guilty of bribery.

(6)

Notwithstanding anything contained in the preceding provisions of this section, any officer of the Department of

Inland Revenue shall, at the request of the Land Reform

Commission established under the Land Reform Law, No. 1

of 1972, disclose to such Commission such particulars relating to the affairs of any person that may come to his knowledge in the performance of this duties under this Act, as may be required by such Commission for the exercise of its powers and the discharge of its functions under that Law.

(7)

Notwithstanding any thing contained in this section, the Commissioner-General may permit the Auditor-General or any officer of the Department of the Auditor-General duly authorized by him in that behalf, to have access to any books, records, returns or other documents as may be necessary for the performance of his official duties.

The Auditor-General or any officer authorised by him under this subsection shall for the purpose of subsection (2), be deemed to be a person employed, in carrying out the provisions of this Act.

(8)

Notwithstanding anything in the preceding provisions of this section, the Commissioner-General or any person authorized in that behalf by the Commissioner-General may, from time to time, cause to be published in such manner as the Commissioner-General may consider expedient,—

(a)

a list containing the names and addresses of all the tax payers and the total income declared in the returns of such tax payers in respect of any year of assessment, and where the Commissioner-General considers it necessary, their principal sources of income; and

(b)

particulars relating to any person who has been convicted in any court of law for any offence under this Act, or on whom a penalty has been imposed by the Commissioner-General under section 112 or under section 172.

(9)

Where for the purposes of prosecuting any director, manager or other officer or employee of an insurance business who has acted in a manner prejudicial to the interests of the holders of policies issued in respect of that business, the

Attorney-General by written notice requires the

Commissioner-General to furnish such information relating to the assets of such director, manager, other officer or employee as is in the possession of the Commissioner-General, the Commissioner-General shall, notwithstanding anything in the preceding provisions of this section, furnish such information to the Attorney-General.

(10)

Notwithstanding anything contained in the preceding provisions of this section, where it appears to the

Commissioner-General from any matter which comes to his knowledge in the performance of his duties under this Act, that any person has committed an offence under the Exchange

Control Act or the Customs Ordinance, he may communicate or deliver to the Controller of Exchange or the Director-General of Customs, as the case may be, any information relating to the commission of the offence or any articles, books of account or the documents necessary or useful for the purpose of proving the commission of such offence.

(11)

Where the Commissioner-General has under subsection (10) communicated or delivered to the Controller of Exchange or the Director-General of Customs any information relating to the commission, or any articles, books of account or other documents necessary or useful for the purpose of proving the commission, by any person of an offence under the Exchange Control Act or the Customs

Ordinance, as the case may be, the Commissioner-General or any other officer of the Department of Inland Revenue may, notwithstanding anything to the contrary in the preceding provisions of this section, in any proceedings against such person for that offencec, give evidence relating to such information, articles, books of account or other documents and produce or cause to be produced any returns, books of account, other documents or articles he may be required to produce in such proceedings. The Commissioner-General or such other officer may produce or cause to be produced in court for the purpose of such proceedings, a copy of any particulars contained in any return, books of account or other document, and such copy shall, notwithstanding anything in the Evidence Ordinance relating to the proof of documents, be admissible in evidence:

Provided that the Commissioner-General or other officer—

(a)

may produce or cause to be produced the original of such return, books of account or other document in any case where it is necessary to prove the handwriting or the signature of the person who wrote, made, signed or furnished such return, books of account or other document, but only for the purpose of such proof;

(b)

shall not in any case be compelled to produce in court either the original of such return, books or account or other document or a copy of the particulars contained in such return, books of account or other document.

(12)

Nothing in the preceding provisions of this section shall be read or construed, as empowering the Minister or the

Secretary to the Ministry of the Minister to have access to or to examine any records or documents relating to the affairs of any person, in the possession, custody or control of the

Commissioner-General.

(13)

Nothing in the preceding provisions of this section shall be read or construed as requiring the Commissioner-General to disclose such particulars relating to the affairs of any person as may come to his knowledge through the exchange of information in pursuance of any agreement entered into between the Government of Sri Lanka and

Government of any other territory, and referred to in section 97 of this Act, to any person or authority other than any person or authority involved in the assessment or collection of or the enforcement of or the prosecution in respect of any offence relating to, the taxes which are the subject of that agreement.

Read on from s 210

Chapter XXXI