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

පනවන ලද පරිදි
EnglishSinhala සිංහල, documents.gov.lk හි නිල PDFTamil தமிழ், documents.gov.lk හි නිල PDF
පටුන

Part II

103. Taxpayer identification number

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

(1)

The Commissioner-General shall assign a unique TIN to every taxpayer which shall be used in all correspondence relating to the administration of this Act.

(2)

The Commissioner-General may assign a TIN to a person who is not a taxpayer, but who –

(a)

makes payments which are subject to tax in the hands of the recipient;

(b)

is, or may be, required to file a tax return;

(c)

is required under this Act or regulation made under this Act to furnish a TIN to another person; or

(d)

is required to register under subsection (3) of section 102.

(3)

To the extent specified, a person is required –

(a)

to include the person’s TIN on documents relating to a tax to which this Act applies;

and

(b)

to furnish the TIN to another person designated in regulations as a person who is required to furnish tax information with respect to the person furnishing the number.

(4)

The Commissioner-General shall include the TIN on all correspondence sent to a taxpayer concerning the taxpayer’s tax liability, and the taxpayer shall include the

TIN number on returns and correspondence with the

Commissioner-General.

(5)

A taxpayer shall notify the Commissioner-General in writing of a change in name (including business name or other trading name), address, place of business, or nature of the taxable activity carried on no later than thirty days following the date of the change.

Division III: Public Rulings

s 104 සිට කියවන්න

උපලේඛන