Inland Revenue Act 2006 · As enacted · Chapter XI · Special Cases a – Children
96. Deduction of income tax from payment made to any foreign entertainer or artiste
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
Every person or partnership who or which makes a payment to any other person who–
is not a citizen of Sri Lanka; and
carries on or exercises the profession or vocation of an entertainer or artiste, in respect of services rendered by such other person in Sri
Lanka in the course of carrying on or exercising such profession or vocation, shall deduct from such payment income tax at the rate specified in the Fifth Schedule to this
Act.
Every person or partnership, who or which deducts income tax in accordance with subsection (1) from any payment made by him to any other person, shall issue a statement to such other person setting out the following particulars:—
the gross amount of the payment due;
the net amount actually paid.
Where the assessable income of a person or partnership for any year of assessment includes a payment referred to in this section, then, if such person is–
liable to pay income tax for that year of assessment, he shall be entitled on production of a statement relating to such payment made in accordance with subsection (2), to deduct from the income tax payable by him, the amount of tax set out in such statement;
not liable to pay income tax for that year of assessment, he shall be entitled on production of a statement relating to such payment made in accordance with subsection (2), and subject to the provisions of Chapter XXVIII, to a refund of the amount of tax set out in such statement.
Where any person or partnership who or which is required by subsection (1) to deduct income tax in accordance with that subsection from any payment made by him, fails to deduct such tax, then, if such person is–
an individual, such individual;
is a company or a body of persons, whether corporate or unincorporate, the secretary, manager or other principal officer of such company or body of persons, shall be personally liable to pay the tax he was required to deduct under that subsection, and such tax may be recovered from such individual, secretary, manager or other principal officer, as the case may be, by all the means provided in this
Act.
In this section, the expression “profession or vocation of entertainer or artiste” includes the profession or vocation of actor, musician, athlete or acrobat.
J – RELIEF IN CASES OF DOUBLE TAXATION
Chapter XII
Chapter XIII
Payment of Tax by Self-Assessment
Chapter XIV
Deduction of Income Tax from Remuneration of Employees by Employers
Chapter XV
Provisions Relating to the Payment of Income Tax by a Government Institution
Chapter XVI
Deductions from Interest Paid by Banks and Financial Institutions
Chapter XVII
Deduction of Income Tax from Specified Fees Paid by Specified Persons
Chapter XVIII
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
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