27. Insertion of new section 83A in the principal enactment

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

The following new section is hereby inserted immediately after section 83 of the principal enactment, and shall have effect as section 83A of that enactment: -

83A. (1) An employer shall deduct an

Advance Personal Income Tax with effect from

April 1, 2020 on any payment which falls under section 5 made to his employee, if such employee -

(a)

is a non-resident or non-citizen of Sri

Lanka; or

(b)

is a resident and citizen of Sri Lanka who gives his consent, as specified by the Commissioner-General.

(2)

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

“Advance

Personal

Income Tax

Act, No. 10 of 2021

(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.

(3)

The provisions applicable to the withholding tax under this Act shall, mutatis mutandis, be applicable to the Advance

Personal Income Tax and every reference to the term “withholding”, “withholding tax” or

“tax payable by withholding” in any such provisions of this Act shall, subject to such modification, be deemed to be a reference to the “Advance Personal Income Tax.”.

Read on from s 28