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As enacted
EnglishSinhala සිංහල, official PDF on documents.gov.lkTamil தமிழ், official PDF on documents.gov.lk
Contents

Part II

103. Taxpayer identification number

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

(1)

The Commissioner-General shall assign a unique TIN to every taxpayer which shall be used in all correspondence relating to the administration of this Act.

(2)

The Commissioner-General may assign a TIN to a person who is not a taxpayer, but who –

(a)

makes payments which are subject to tax in the hands of the recipient;

(b)

is, or may be, required to file a tax return;

(c)

is required under this Act or regulation made under this Act to furnish a TIN to another person; or

(d)

is required to register under subsection (3) of section 102.

(3)

To the extent specified, a person is required –

(a)

to include the person’s TIN on documents relating to a tax to which this Act applies;

and

(b)

to furnish the TIN to another person designated in regulations as a person who is required to furnish tax information with respect to the person furnishing the number.

(4)

The Commissioner-General shall include the TIN on all correspondence sent to a taxpayer concerning the taxpayer’s tax liability, and the taxpayer shall include the

TIN number on returns and correspondence with the

Commissioner-General.

(5)

A taxpayer shall notify the Commissioner-General in writing of a change in name (including business name or other trading name), address, place of business, or nature of the taxable activity carried on no later than thirty days following the date of the change.

Division III: Public Rulings

Read on from s 104

Schedules