137. Objections

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

Except as provided for under this Chapter—

(a)

no decision relating to the payment of a tax under this Act shall be disputed at the Tax

Appeals Commission, in any Court or

Tribunal or any other proceedings on any other ground; and

(b)

the amount and particulars of every assessment made by the Commissioner-General in respect of a taxpayer shall be treated as correct and the liability of the taxpayer shall be determined accordingly.

Read on from s 138

137. Objections

Schedules