Inland Revenue (Amendment) Act 2022 · As enacted
15. Amendment of section 83A of the principal enactment
Official English translation. The Sinhala text prevails.
Official translationFrom Department of Government Printing, unchanged
Section 83A of the principal enactment is hereby amended as follows: -
in subsection (1) of that section, by the substitution for the words and figures “from April 1, 2020 on” of the words and figures “from April 1, 2020, but prior to January 1, 2023 on”;
by the insertion immediately after subsection (1) of that section, of the following new subsection: -
“(1A) An employer shall deduct the Advance
Personal Income Tax with effect from January 1,
2023 on any payment which falls under section 5 made to his employee, as specified by the
Commissioner-General.”; and
in subsection (2) of that section, by the substitution for the word and figure “subsection (1)”, of the words and figures “subsection (1) or subsection (1A)”.