අන්තර්ගතයට යන්න
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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

42. Amendment of section 139 of the principal enactment

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

Section 139 of the principal enactment is hereby amended as follows: -

Act, No. 10 of 2021

(1)

by the repeal of subsection (3) of that section and the substitution therefor of the following subsection: -

“(3) Where the request for review is an objection against an assessment which has been made in the absence of a return or annual statement required to be furnished, such request shall be sent together with a duly filled return or annual statement, as the case may be.”;

(2)

by the repeal of subsection (5) of that section, and the substitution therefor of the following subsection: -

“(5) (a) On receipt and acknowledgement of a tax payer’s request for review under subsection (4),

Commissioner-General shall review the assessment or other decision and notify the taxpayer in writing of the Commissioner-General's decision and the reasons for the decision.

(b)

The tax payer’s request for review shall be considered by a tax official other than the tax official who made the assessment or other decision.”;

(3)

in subsection (6) of that section, by the substitution for the words “in accordance with this Act,” of the words and figures “in accordance with this Act, but notwithstanding the time limits specified in subsections (2) and (3) of section 135,”.

s 43 සිට කියවන්න