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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

83. Withholding by employers

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

(1)

The Commissioner-General may specify the circumstances in which an employer shall withhold tax from a payment that is to be included in calculating the taxable income of an employee.

(2)

The obligation of an employer to withhold tax under subsection (1) shall not be reduced or extinguished when –

(a)

the employer has a right or is under an obligation to deduct and withhold any other amount from the payment; or

(b)

any other law provides that an employee’s income from employment shall not be reduced or subject to attachment.

Read on from s 84

Part II

Read on from Part II

Schedules