Inland Revenue Act 2017 · As enacted · Part II
126. Tax returns
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
Every person chargeable with income tax under this Act shall furnish to the Assistant Commissioner in accordance with subsection (2) a tax return in the specified form containing such particulars as may be specified by the
Commissioner-General either in writing or by electronic means within the stipulated time.
The Commissioner-General may specify—
the form for returns;
the information to be furnished on the return and attachments, if any, required to be filed with the return; and
the manner of filing.
An Assistant Commissioner shall not be bound by a tax return or information provided by, or on behalf of, a taxpayer and the Assistant Commissioner may determine a taxpayer’s tax liability based on any sources of information available to the Assistant Commissioner.
A taxpayer or the taxpayer’s duly authorised agent, shall sign the return, attesting to its accuracy and completeness.
Where a return or part of a return was prepared for reward by some other person, including by an approved accountant, other than a full-time employee of the taxpayer, that other person shall also sign the return.
An Assistant Commissioner may, by notice in writing, require a person to file, whether on that person’s own behalf or as agent or trustee for another person, additional returns for a tax period as the Assistant Commissioner requires, even if the taxpayer has not submitted a return for the period, with that person to be given a period of not less than seven days to file the additional returns.