Inland Revenue Act 2017 · As enacted · Part II
123. Notice to obtain information
Official English translation. Where it differs from the Sinhala or Tamil text, the Act itself says which text prevails.
Official translationFrom Department of Government Printing, unchanged
For the purpose of this Act, the Assistant
Commissioner may require from the tax payer or the
Commissioner may require from any other person, by giving reasonable notice in writing—
to furnish any information that is required by the notice, including information concerning another person;
to appear at the time and place designated in the notice for the purpose of being examined or of producing documents or other evidence in control of that person which are referred in the notice; or
to produce, within the time specified in the notice, all documents in the person’s custody or under the person’s control relating to the person’s or any other person’s tax affairs as specified in the notice.
Without prejudice to the generality of subsection (1), the Commissioner may require any bank—
to furnish to the Commissioner details of any banking account or other assets which may be held on behalf of any person, or to furnish a copy of bank statements of any such banking account; or
to permit the Commissioner or Assistant
Commissioner to inspect the records of the bank with respect to the banking account of any person;
or
to furnish annually a schedule showing the amount of interest paid on deposits together with the names and addresses of the persons to whom such interest accrued or may require the attendance of any officer of a bank before the Commissioner to give evidence with regard to any bank account or other assets which may be held by the bank on behalf of any person.
The provisions of subsection (1) shall extend to the furnishing of information, the production of documents and the giving of evidence to the Commissioner or Assistant
Commissioner in relation to—
the payment of income by any person to a non-resident; or
the payment of remuneration by an employer to an employee, the deduction of tax therefrom and the accounting for any tax so deducted.
The Commissioner or Assistant Commissioner may make copies of books of account or other documents that are produced for purposes of this section, or may retain them where such course of action appears to the Commissioner-General to be necessary for the purposes of any prosecution or the substantiation of any assessment.
Subject to subsection (8) of section 122, this section shall have effect notwithstanding anything contrary in any written law relating to confidentiality, privilege, or the public interest with respect to the production of or access to documents or other evidence, including a law relating to bank secrecy and any contractual duty of confidentiality.