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srilawsby aturio
As enacted
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Contents

Part II

156. General

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

(1)

Procedures for the payment, collection and dispute of a tax shall apply equally to interest relating to a tax.

(2)

Liability for interest under this Act shall be calculated separately and shall be in addition to penalties provided by law.

(3)

If a person has paid interest and an amount to which the interest relates is found not to have been payable, the interest paid on that amount shall be refunded to the person.

Read on from s 157

Schedules