Inland Revenue (Amendment) Act 2004 · As enacted
46. Insertion of new sections 130D and 130E in the principal enactment
Official English translation. The Sinhala text prevails.
Official translationFrom Department of Government Printing, unchanged
The following new sections are hereby inserted in
Chapter XVI of the principal enactment immediately before section 131 and shall have effects as sections 130D and 130E of that enactment :—
130D. (1) Any person or partnership who or which is liable to deduct income tax from specified fees under this Chapter on or after
April 1, 2004, shall apply for and obtain a registration number from the Commissioner-General thirty days prior to the commencement of such deduction of tax, and shall furnish a return on a monthly basis containing such particulars as may be specified by the
Commissioner-General in relation to any such deductions:
Provided that in respect of payments made during the period April 1, 2004 to September 30, 2004, such registration number shall be obtained on or before September 30, 2004.
Any person or partnership who or which does not so register or does not furnish any return, shall be liable to a penalty not exceeding rupees fifty thousand which may be imposed by the Commissioner-General.
“Registration of specified persons.
Inland Revenue (Amendment)
130E. (1) Any person or partnership who or which is liable to deduct income tax from rent, lease rent or other payments made by such person or partnership under this Chapter on or after April 1, 2004, shall apply for and obtain a registration number form the Commissioner
General thirty days prior to the commencement of such deduction of tax, and shall furnish a return on a monthly basis containing such particulars as may be specified by the
Commissioner-General in relation to any such deductions :
Provided that in respect of payments made during the period April 1, 2004 to September 30, 2004, such registration number shall be obtained on or before September 30, 2004.
Any person or partnership who or which does not so register or does not furnish any return, shall be liable to a penalty not exceeding rupees fifty thousand which may be imposed by the Commissioner-General.”.