Inland Revenue Act 2017 · As enacted · Part II
122. Access to information, assets and land
Official English translation. The Sinhala text prevails. Open the official Sinhala text, official PDF on documents.gov.lk
Official translationFrom Department of Government Printing, unchanged
An authorised officer may enter a business premises, or other premises open to the public, without prior notice, for an authorised purpose—
during normal business hours; or
at any time authorised in writing by a Magistrate upon application by the Commissioner-General and a showing the necessity to enter at that time.
The authorised officer may enter a taxpayer’s dwelling, or other premises not referred to in subsection (1), for an authorised purpose—
with the consent of the taxpayer; or
at the time stated and in the manner authorised in writing by a Magistrate upon application by the
Commissioner-General and a showing of necessity to enter that time.
An authorised officer may enter on any property for the purpose of surveying and valuing it—
with the consent of the taxpayer; or
after giving not less than twenty-four hours’ notice in writing.
An authorised officer who lawfully enters a premises or a dwelling under subsection (1), (2) or (3) may—
make a copy of a record;
seize a record or other item that appears to be relevant to an authorised purpose;
seal records or other items;
question any person in the premises or dwelling with respect to any matter arising under this Act;
open and examine any receptacle where any book of account, register, record, or other document may be found and examine and make an inventory of any materials found therein;
operate any computer and take a record of any data stored within; or
count and make a record of any cash found.
Where an authorised officer seizes a record or other item pursuant to the authority provided under this section, the Commissioner-General may make a copy of the record or other item and shall return the original to the person in the shortest time practicable.
A copy of a document made pursuant to the power conferred by this section may be produced in Court and shall have the same evidentiary value as if it were an original.
This section shall not authorise access to premises of diplomatic, consular, or other missions of foreign countries and international organizations which enjoy immunity from such investigations under international law.
Where taxpayer or other specified person fails to provide any document required by the Commissioner-General under this section or section 123 such document shall not be used by the taxpayer or other person in a judicial proceeding challenging an assessment, except with the agreement of the Commissioner-General.
The owner or lawful occupier of the premises or place in respect of which power is exercised under this section shall provide all reasonable facilities and assistance to the authorised officer.
A person whose books, records, or other items have been seized under this section may examine them and make copies, at the person’s expense, during office hours.
An authorised officer shall sign for all records, books, or other items removed and retained under this section and shall return them to the owner within fourteen days of the conclusion of the investigation or related proceedings.
The Commissioner-General may cause any land to be visited, inspected, and measured and may call on any person to produce for inspection any map, plan, title deed, instrument of title, or other document in the custody or under the control of that person which relates to the land.
The Commissioner-General shall require a peace officer to be present for the purposes of exercising powers under this section, unless the Commissioner-General is of the opinion that the presence of a peace officer shall not be necessary in the circumstances.
In this section-
“authorised purpose” means—
the collection of information for the purpose of determining the liability of person for the payment of tax;
the collection of information for the purpose of collecting tax from a specific person; or
the collection of information related to the investigation or prosecution of a specific person for an offence specified in this Act;
and
“business premises” includes a place where any business is carried on, where anything is done in connection with a business, a dwelling used for the maintenance of stocks, keeping of records, signing of contracts or agreements, and attesting of deeds, and any place used for meeting clients.