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As enacted
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Contents

Part II

136. Application for making an amendment to a self-assessment

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

(1)

A taxpayer who has filed a self-assessment return may apply to the Commissioner-General for making an amendment to the self-assessment.

(2)

An application under subsection (1) shall:

(a)

state the amendments that the taxpayer believes are required to be made to correct the self-assessment and the reasons for the amendments;

and

(b)

be filed with the Commissioner-General within the period specified in subparagraph (i) of paragraph (b) of subsection (2) of section 135.

(3)

Where an application has been made under subsection (1), the Commissioner-General may make a decision to amend the self-assessment or to refuse the application.

(4)

When the Commissioner-General makes a decision to amend the self-assessment:

(a)

the amended assessment shall be made in accordance with subsection (1) section 135; and

(b)

notice of the amended assessment shall be served on the taxpayer in accordance with subsection (5)

section 135.

(5)

Where the Commissioner-General makes a decision to refuse an application under subsection (1) he shall serve the taxpayer with written notice of the decision with reasons for the decision.

(6)

Where the Commissioner-General has not made a decision on an application made under subsection (1) within ninety days of the application being filed, the

Commissioner-General shall be deemed to have:-

(a)

made a decision to disallow the application; and

(b)

served the taxpayer with notice of the decision on the ninetieth day after the application was filed.

Read on from s 137

Schedules