As enacted

Contents

Social Security Contribution Levy Act 2022 · As enacted · Part IV · Assessment of Levy

15. Limitation of time for additional assessment

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

(1)

Where any registered person has furnished a return under section 8 in respect of the relevant quarter for levy in respect of any period, it shall not be lawful for the Assistant

Commissioner, to make an additional assessment after the expiration of three years from the end of the relevant quarter in respect of which the return is furnished.

(2)

Notwithstanding the provisions of subsection (1)

where the Assistant Commissioner is of the opinion that a person has willfully or fraudulently failed to make a full and true disclosure of all the material facts necessary to determine the amount of levy payable by him for any relevant quarter, it shall be lawful for the Assistant Commissioner to make an additional assessment at any time.

Part V

Payment and Collection of the Levy

Read on from Part V

Part VI

Appeals

Read on from Part VI

Part VII

Recovery of Levy

Read on from Part VII

Part VIII

Liability of Certain Persons to Pay Levy

Read on from Part VIII

Part IX

Offences and Penalties

Read on from Part IX

Part X

Miscellaneous

Read on from Part X

Part XI

Adminstration Provisions

Read on from Part XI

Part XII

General

Read on from Part XII