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As enacted
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Contents

Part II

109. Making a private ruling

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

(1)

The Commissioner-General may make a private ruling by serving written notice of the private ruling on the recipient of the ruling.

(2)

The Commissioner-General may make a private ruling on the basis of assumptions about a future event or other matters as considered appropriate.

(3)

A private ruling shall state that it is a private ruling, set out the question ruled on, and identify the following:-

(a)

the taxpayer;

(b)

the tax period to which the ruling applies;

(c)

the transaction to which the ruling relates; and

(d)

any assumptions on which the ruling is based.

(4)

A private ruling is made when the applicant is served with written notice of the ruling and the ruling shall remain in force until withdrawn under section 110.

(5)

A private ruling shall set out the Commissioner-General’s opinion on the question raised in the ruling application and shall not be a decision of the Commissioner-General that can be formally reviewed, appealed or otherwise objected to, for the purposes of this Act or any other law. For the avoidance of doubt, this subsection shall not limit in any way a taxpayer’s rights with respect to any tax assessment served on the taxpayer to which the ruling relates.

Read on from s 110

Schedules