145. Liability of taxpayer and due date

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

(1)

Tax shall be due and payable at the time stipulated under this Act.

(2)

Subject to subsection (1), the amount of tax—

(a)

stated in a notice of assessment to be due; or

(b)

deemed to be assessed under Chapter XII, shall be due and payable on the date stated in the notice or, in the case described in paragraph (b), on the due date for the return in question.

(3)

Tax shall be paid in the manner and place specified by the Commissioner-General.

(4)

Where the Commissioner-General has reasonable grounds to believe that a taxpayer may leave Sri Lanka before the due date for payment of an amount that would be due under this Act, inform the person by notice in writing that tax is due on the date specified by the Commissioner-General.

(5)

Where a taxpayer fails to pay tax on the due date, the taxpayer shall be liable for any costs incurred by the

Commissioner-General in taking action to recover the unpaid tax.

Read on from s 146

145. Liability of taxpayer and due date

Schedules