Updated 9 Oct 2026, 08:12
Inland Revenue (Amendment) Act 2012
Inland Revenue (Amendment) Act 2012 · As enacted
Official English translation. The Sinhala text prevails.
Official translationFrom Department of Government Printing, unchanged
Sinhala and Tamil texts of this Act, the Sinhala text shall prevail.
12 per centum.
Sinhala text to prevail in case of an inconsistency.
As per the First
Schedule, but subject to a maximum of 16 per centum for an individual and 20
per centum for a company.
Schedule but subject to a maximum of 12
per centum, for an individual and 12 per centum for a company.
per centum for an individual and 12 per centum for a company.