අන්තර්ගතයට යන්න
srilawsaturio වෙතින්

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

190. Impeding tax administration

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

(1)

A person who wilfully impedes or attempts to impede the Department in the administration of this Act shall be guilty of an offence and shall be liable on conviction to a fine not exceeding one million rupees or to imprisonment for a term not exceeding one year or to both such fine and imprisonment.

(2)

For the purposes of this section, a person impedes the administration of this Act if the person—

(a)

fails to comply with a lawful request by a tax official to examine documents, records, or data within the control of the person;

(b)

fails to comply with a lawful request by a tax official to have the person appear before officials of the

Department;

(c)

interferes with the lawful right of a tax official to enter into premises;

(d)

fails to file a return;

(e)

uses a false taxpayer identification number or a taxpayer identification number that does not apply to the person;

(f)

refuses to allow the Commissioner-General or authorized officer to inspect or measure land or refuses to deliver for inspection any map, plan, title deed, instrument of title or other document;

(g)

makes a statement to a tax official that is false or misleading in a material particular;

(h)

fails to comply with a notice issued under section 170;

(i)

fails to maintain required records; or

(j)

otherwise impedes the determination, assessment or collection of tax.

s 191 සිට කියවන්න

උපලේඛන