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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
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Part II

152. Default in payment

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

(1)

The Commissioner-General may send a notice to the taxpayer demanding payment when a tax is not paid by the date on which it became due and payable.

(2)

The notice shall state:

(a)

the name of the taxpayer;

(b)

the taxpayer identification number (TIN), if such number has been issued to the taxpayer;

(c)

the date of issue of the notice;

(d)

the amount of tax, interest, and penalties payable, and the tax period or periods to which they relate;

(e)

a demand for payment of these amounts;

(f)

the place at which payment is to be made; and

(g)

that the taxpayer is on notice that, if payment is not made within twenty one days after service of the notice, the Commissioner-General has the right to institute action to collect the amounts specified in the notice.

(3)

The taxpayer shall be in default, twenty-one days after service of the notice in respect of any amounts remaining unpaid as of that date.

(4)

Subsection (3) shall not apply where the taxpayer has–

(a)

entered into a payment arrangement with the

Commissioner-General; or

(b)

received an extension pursuant to section 151 and complied with terms of the arrangement.

s 153 සිට කියවන්න

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