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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 I

87. Withholding certificates

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

(1)

A withholding agent shall prepare and serve on a withholdee a withholding certificate –

(a)

separately for each period referred to in subsections (3) and (4);

(b)

at the time referred to in those subsections; and

(c)

in the form specified.

(2)

A withholding certificate shall set out the amount of payments made to the withholdee during the period and tax withheld by the withholding agent from those payments under this Division.

(3)

Subject to subsection (4) a withholding certificate shall cover a calendar month and shall be served within thirty days after the end of the month.

(4)

In the case of tax withheld under section 83, a withholding certificate-

(a)

shall cover the part of the year during which the employee is employed; and

(b)

shall be served not later than the thirtieth day of

April of that year or, where the employee has ceased employment with the withholding agent during the year, no more than thirty days from the date on which the employment ceased.

(5)

A resident company paying a dividend to a member shall also prepare and serve a certificate on that member

(whether or not combined with or forming part of, a withholding certificate) setting out the amount of the dividend that is attributable to or derived from, another dividend received by that resident company that either was subject to withholding under section 84 to withholding tax or in respect of which another certificate was received by the resident company under this subsection.

s 88 සිට කියවන්න

Part II

Part II සිට කියවන්න

උපලේඛන