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 VIII · Liability of Certain Persons to Pay Levy

37. Liability of executor to pay levy

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

(1)

Where any registered person chargeable with the levy dies, the executor of such deceased person shall, in respect of all relevant quarters prior to the date of death of such person, be chargeable with levy which such person would be chargeable if he were alive, and shall be liable to do all acts, matters and things which such person if he were alive, would be liable to do under this Act:

Provided that, –

(a)

no proceedings shall be instituted against the executor in respect of any act or default of action of the deceased person;

(b)

no assessment or additional assessment in respect of a period prior to the date of such person’s death shall be made after three years from the end of the relevant quarter in which the death occurred; and

(c)

the liability of the executor under this section shall be limited to the sum of –

(i)

the deceased person’s estate in his possession or control at the date when notice is given to him that liability to levy will arise under this section; and

(ii)

any part of the estate which may have passed to a beneficiary.

(2)

Where an executor on behalf of the estate of a deceased person carries on any taxable activity which is a part of such estate, such executor shall, in respect of such taxable activity, be chargeable with the levy with which such person would be chargeable if he were alive.

s 38 සිට කියවන්න

Part IX

Offences and Penalties

Part IX සිට කියවන්න

Part X

Miscellaneous

Part X සිට කියවන්න

Part XI

Adminstration Provisions

Part XI සිට කියවන්න

Part XII

General

Part XII සිට කියවන්න

උපලේඛන