අන්තර්ගතයට යන්න
srilawsaturio වෙතින්

මෙම අතුරුමුහුණත යන්ත්‍රයෙන් පරිවර්තනය කර ඇත. නීති සහ අධිකරණ තීන්දු ඒවායේ මූලාශ්‍ර භාෂාවෙන් පෙන්වනු ලැබේ.

පනවන ලද පරිදි
පටුන

Chapter X · Companies

54. Advance company tax on qualifying distribution to which resident companies are liable

නිල ඉංග්‍රීසි පරිවර්තනය. එය සිංහල හෝ දෙමළ පාඨයට වඩා වෙනස් නම් බලපවත්වන පාඨය කුමක්දැයි පනතේම සඳහන් වේ.

(1)

Every company resident in Sri Lanka shall be liable to pay for every year of assessment a tax (hereinafter referred to as the “advance company tax”) calculated at the appropriate rate specified in the Fifth Schedule to this Act as the rate applicable to companies of that class, on an amount equal to the amount of every qualifying distribution made by that company during that year of assessment.

(2)

Every resident company, shall be entitled to deduct from any quarterly instalment, referred to in section 105, of income tax payable by it under—

(a)

paragraph (a) of subsection (1) of section 53 ; or,

(b)

section 45, section 47, section 49, or section 50, or for any year of assessment, the advance company tax paid by it in that year of assessment, but prior to the date on which such instalment is required to be paid under section 105.

(3)

The advance company tax paid by a company in any year of assessment which is in excess of the amount deducted for that year of assessment under subsection (2) shall not be refunded to the company but shall be carried forward and deducted, notwithstanding that the company may have ceased to carry on any trade or business.

s 55 සිට කියවන්න