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As enacted
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Contents

Part II

104. Binding public rulings

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

(1)

To achieve consistency in the administration of this Act and to provide guidance to the general public and officers of the Department, the Commissioner-General may issue public rulings setting out the Commissioner-General’s interpretation of the application of this Act.

(2)

A public ruling shall be binding on the Commissioner-General until withdrawn.

(3)

A public ruling shall not be binding on taxpayers.

Read on from s 105

Schedules