190. Impeding tax administration

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

(1)

A person who wilfully impedes or attempts to impede the Department in the administration of this Act shall be guilty of an offence and shall be liable on conviction to a fine not exceeding one million rupees or to imprisonment for a term not exceeding one year or to both such fine and imprisonment.

(2)

For the purposes of this section, a person impedes the administration of this Act if the person—

(a)

fails to comply with a lawful request by a tax official to examine documents, records, or data within the control of the person;

(b)

fails to comply with a lawful request by a tax official to have the person appear before officials of the

Department;

(c)

interferes with the lawful right of a tax official to enter into premises;

(d)

fails to file a return;

(e)

uses a false taxpayer identification number or a taxpayer identification number that does not apply to the person;

(f)

refuses to allow the Commissioner-General or authorized officer to inspect or measure land or refuses to deliver for inspection any map, plan, title deed, instrument of title or other document;

(g)

makes a statement to a tax official that is false or misleading in a material particular;

(h)

fails to comply with a notice issued under section 170;

(i)

fails to maintain required records; or

(j)

otherwise impedes the determination, assessment or collection of tax.

Read on from s 191

190. Impeding tax administration

Schedules