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 I

88. Final withholding payments

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

(1)

For the purposes of this Act, the following shall be the final withholding payments:-

(a)

dividends paid by a resident company to a resident person;

(b)

interest paid to or treated as being derived by–

(i)

a resident individual (other than such amount of interest paid to a senior citizen falling within the relief threshold in paragraph 2 (d)

of the Fifth Schedule to this Act);

(ii)

a charitable institution;

(c)

amounts paid as winnings from a lottery, reward, betting or gambling, other than amounts received in conducting a business consisting of betting and gaming; and

(d)

payments made to non-resident persons that are subject to withholding under this Division, or would be so subject if paragraph (b) of subsection (2) of section 84 and paragraph (b) of subsection (3) of section 85 were disregarded, other than payments derived through a Sri Lankan permanent establishment.

(2)

The following shall relieve a withholdee’s tax liability under paragraph (b) of subsection (1) of section 2:-

(a)

tax withheld from a final withholding payment under this Division; and

(b)

tax paid with respect to a final withholding payment in accordance with subsection (3) or (4) of section 86.

(3)

Where a final withholding payment is not subject to withholding (whether by reason of paragraph (b) of subsection (2) of section 84 or paragraph (b) of subsection (3) of section 85 or that the payer is a non-resident) the recipient’s tax liability under paragraph (b) of subsection (1) of section 2 with respect to the payment shall be payable by way of instalment and assessment. For the purposes of applying Divisions III and IV, the liability shall be treated as a liability under paragraph (a) of subsection (1)

of section 2.

s 89 සිට කියවන්න

Part II

Part II සිට කියවන්න

උපලේඛන