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srilawsby aturio
As enacted
EnglishSinhala සිංහල, official PDF on documents.gov.lkTamil தமிழ், official PDF on documents.gov.lk
Contents

Part I

82. Methods and time for payment

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

(1)

Tax imposed under section 2 shall be payable by withholding under Division II, by instalment under

Division III or on assessment under Division IV.

(2)

Tax shall be payable-

(a)

in the case of tax payable by withholding, at the time provided for in section 86;

(b)

in the case of tax payable by instalment, on the date by which the instalment is to be paid under section 90;

(c)

in the case of tax payable on assessment –

(i)

on the date on which the capital gains tax return shall be filed under section 93 for a person with taxable income consisting of a gain from the realisation of an investment asset; or

(ii)

on the date that is six months after the end of the year of assessment for which a return of income shall be filed under section 93 in relation to tax payable on assessment not covered by subparagraph (i); and

(d)

in any other case not stated in subsection (1), on the date stated in a notice for payment.

Division II: Tax Payable by Withholding

Read on from s 83

Part II

Read on from Part II

Schedules