85. Withholding from service fees and contract payments

pays a service fee with a source in Sri Lanka to a resident individual who is not an employee of the payer –

for teaching, lecturing, examining, invigilating or supervising an examination;

as a commission or brokerage to a resident insurance, sales or canvassing agent;

as an endorsement fee;

in relation to the supply of any article on a contract basis through tender or quotation;

for such other matters as may be prescribed by regulation; or

pays a service fee or an insurance premium with a source in Sri Lanka to a non-resident person.

that a resident person shall withhold tax when the person makes a payment to a non-resident person of a type referred to in paragraph (h) or (i) of section 73 (land, sea or air transport or telecommunication services); and

the rate at which the tax referred to in paragraph (a)

payments subject to withholding under section 83;

payments made by individuals, unless made in conducting a business;

payments that are exempt amounts; or

payments of specified fees in respect of which a certificate is presented by the recipient person confirming that the payments are chargeable with the Economic Service