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

109. Making a private ruling

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

(1)

The Commissioner-General may make a private ruling by serving written notice of the private ruling on the recipient of the ruling.

(2)

The Commissioner-General may make a private ruling on the basis of assumptions about a future event or other matters as considered appropriate.

(3)

A private ruling shall state that it is a private ruling, set out the question ruled on, and identify the following:-

(a)

the taxpayer;

(b)

the tax period to which the ruling applies;

(c)

the transaction to which the ruling relates; and

(d)

any assumptions on which the ruling is based.

(4)

A private ruling is made when the applicant is served with written notice of the ruling and the ruling shall remain in force until withdrawn under section 110.

(5)

A private ruling shall set out the Commissioner-General’s opinion on the question raised in the ruling application and shall not be a decision of the Commissioner-General that can be formally reviewed, appealed or otherwise objected to, for the purposes of this Act or any other law. For the avoidance of doubt, this subsection shall not limit in any way a taxpayer’s rights with respect to any tax assessment served on the taxpayer to which the ruling relates.

s 110 සිට කියවන්න

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