Inland Revenue Act 2017 · As enacted · Part II
139. Administrative Review
Official English translation. The Sinhala text prevails. Open the official Sinhala text, official PDF on documents.gov.lk
Official translationFrom Department of Government Printing, unchanged
A taxpayer who is dissatisfied with an assessment or other decision may request the Commissioner-General to review the decision.
A request for review shall be made to the
Commissioner-General in writing not later than thirty days after the taxpayer was notified of the decision, and shall specify in detail the grounds upon which it is made.
Where the request is an objection against an assessment which has been made in the absence of a return required to be made, the notice of request relating to the objection shall be sent together with a return duly made.
The receipt of every request shall be acknowledged within thirty days of its receipt and where so acknowledged, the date of the letter of acknowledgement shall for the purpose of this section, be deemed to be the date of receipt of such request.
The Commissioner-General shall consider the taxpayer’s request and notify the taxpayer in writing of the
Commissioner-General’s decision and the reasons for the decision. Taxpayer’s request shall be considered by a tax official other than the tax official who made the assessment or other decision.
The Commissioner-General shall give effect to the decision referred to in subsection (5) by confirming an existing assessment or making an amended assessment
(including for a nil amount) or an additional assessment in accordance with this Act, or taking such other necessary action to give effect to that decision.
Where the Commissioner-General hears the evidence of a taxpayer or of any other person in respect of the request, a record of such evidence shall be maintained or caused to be maintained.
Notwithstanding the provisions of subsection (2), the taxpayer may make a request for administrative review upon satisfying the Commissioner-General that owing to absence from Sri Lanka, sickness, or other reasonable cause the taxpayer was prevented from making the request within thirty days of the event described in subsection (2), and that there has been no unreasonable delay on the taxpayer’s part.