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

Part II

112. Communications with taxpayers and other persons

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

(1)

A notice or statement, issued or an agreement entered into by the Commissioner-General or any tax official to a taxpayer or other person shall be effective if it is authorised by law and in writing, and signed by a tax official.

(2)

Except as otherwise provided in this Act or any other law, a notice or other document required to be served on a person by the Commissioner General may be served in the following manner:-

(a)

delivering it personally to the person or the person’s nominated officer;

(b)

delivering it to the person’s usual or last known place of business or residence in Sri Lanka;

(c)

sending it by registered post to the person’s usual or last known place of business or residence in Sri

Lanka; or

(d)

transmitting it electronically in accordance with section 113.

(3)

Where a person –

(a)

refuses to accept delivery of a letter addressed to the person; or

(b)

fails to collect a letter after being informed that the letter is available for collection at a post office, the letter shall be treated as having been served on the person on the date on which the person refused to accept delivery of the letter or was informed that the letter was at the post office.

(4)

A notice or other document sent by registered mail shall be considered served four days succeeding the day when posted where the address is in Sri Lanka and, where the address is not in Sri Lanka, twenty days succeeding the day when posted.

(5)

A signature written on a notice, statement, agreement, return, form, declaration, table, certificate or other document and purporting to be the signature of a tax official shall be considered to be the signature of that person unless the contrary is proved.

Read on from s 113

Schedules