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srilawsby aturio
As enacted
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Contents

Part II

132. Self-assessments

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

(1)

A self-assessment taxpayer who has filed a self-assessment return in the approved form for a tax period shall be treated, for all purposes of this Act, as having made an assessment of the amount of tax payable as set out in the return (including a nil amount) for the tax period to which the return relates.

(2)

Where a self-assessment taxpayer liable for income tax has filed a self-assessment return in the approved form for a year of assessment and the taxpayer has a loss for the year, the taxpayer shall be treated, for all purposes of this

Act, as having made an assessment of the amount of the loss set out in the return.

(3)

A tax return in the approved form completed and filed in writing or electronically by a taxpayer shall be a self-assessment return despite the following:-

(a)

the form included pre-filled information provided by the Commissioner-General; or

(b)

the tax payable is computed electronically as information is inserted into the form.

Read on from s 133

Schedules