Inland Revenue (Amendment) Act 2013 · As enacted
13. Amendment of section 34 of the principal enactment
Official English translation. The Sinhala text prevails.
Official translationFrom Department of Government Printing, unchanged
Section 34 of the principal enactment as last amended by Act, No.8 of 2012 is hereby further amended as follows:-
in subsection (2) of that section, by the insertion immediately after paragraph (t) of that subsection, of the following new paragraphs:-
“(u) where the profits from employment of any individual who is a citizen of Sri Lanka or resident in Sri Lanka other than profits referred to in paragraph (c) of subsection (1)
of section 4, exceeds five hundred thousand rupees, for any year of assessment commencing on or after April 1, 2013, then-
such part of such profits in excess of five hundred thousand rupees; or
one hundred thousand rupees, whichever is lower;
such part of official emoluments as does not exceed one hundred thousand rupees for any year of assessment commencing on or after
April 1, 2013, arising in Sri Lanka to any individual who is not a citizen of Sri Lanka and not resident in Sri Lanka.”; and
in subsection (4) of that section, by the substitution in sub-paragraph (i) of paragraph (a) of that subsection for the words and figures “other than those referred to in paragraphs (a), (b), (c), (e), (g), (gg), (h), (i), (j), (k), (n), (o), (q),(r), (s) and (t) of subsection (2)”, of the words and figures “other than those referred to in paragraphs (a), (b), (c), (e), (g), (gg), (h), (i), (j), (k), (n), (o), (q),(r), (s), (t),(u) and (v) of subsection (2)”.