මෙම අතුරුමුහුණත යන්ත්‍රයෙන් පරිවර්තනය කර ඇත. නීති සහ අධිකරණ තීන්දු ඒවායේ මූලාශ්‍ර භාෂාවෙන් පෙන්වනු ලැබේ.

පනවන ලද පරිදි

පටුන

Inland Revenue Act 2006 · පනවන ලද පරිදි · Chapter XIV · Deduction of Income Tax from Remuneration of Employees by Employers

121. Adjustments of amount of income tax not paid or paid in excess

නිල ඉංග්‍රීසි පරිවර්තනය. සිංහල පාඨය බලපවත්වයි. නිල Sinhala පාඨය විවෘත කරන්න, documents.gov.lk හි නිල PDF

(1)

Where an employer fails to deduct the amount of income tax required to be deducted under the provisions of this Chapter, or part thereof, from the remuneration paid to any employee, such employer shall on becoming cognizant of such failure, furnish to the Commissioner-General a declaration in the form specified under section 120, and remit such amount of income tax as was not deducted to the

Commissioner-General together with such amounts as may be due under section 127.

(2)

Where during any year of assessment an employer has remitted to the Commissioner-General in respect of any pay period, any sum in excess of the amount deducted, the employer may deduct such excess payment from the remittance in respect of any subsequent pay period in that year of assessment, and notify the Commissioner-General accordingly.

s 122 සිට කියවන්න

Chapter XV