38. Liability of certain persons to pay levy in respect of a taxable activity not belonging to them

Where any taxable activity in respect of which levy is payable is carried on or carried out by any person on behalf of any other person as the agent of such other person, the first mentioned person shall be chargeable with the levy in respect of that taxable activity in like manner and to the like amount as the second mentioned person would be chargeable under this Act.

All the liable turnover of a non-resident person shall be assessable either directly or in the name of his agent, in or derived from Sri Lanka, whether such agent has the receipt of such turnover or not, and the levy in terms of this Act so assessed whether directly or in the name of the agent shall be recoverable in the manner provided for in this Act, out of the assets of the non-resident person or from the agent. Where there are more agents than one, they may be assessed jointly or severally in respect of the liable turnover of the non-resident person and shall be jointly and severally liable for levy thereon, in terms of this Act.