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Chapter IX · Special Provisions Relating to the Taxation of Certain Profits and of Dividends Out of Such Profits

55. Rate of income tax on dividend received from outside Sri Lanka

அதிகாரப்பூர்வ ஆங்கில மொழிபெயர்ப்பு. சிங்கள உரை மேலோங்கும். அதிகாரப்பூர்வ Sinhala உரையைத் திறக்கவும், documents.gov.lk-இல் அதிகாரப்பூர்வ PDF

Where the taxable income of any person for any year of assessment includes a dividend received from outside Sri

Lanka, such part of such taxable income as consists of such dividend, shall be charged with tax at the appropriate rate as specified in the Fifth Schedule to this Act, subject to the provisions of any agreement for the avoidance of double taxation.

Chapter X

Companies

Chapter XI

Special Cases a – Children

Chapter XII

Chapter XIII

Payment of Tax by Self-Assessment

Chapter XIV

Deduction of Income Tax from Remuneration of Employees by Employers

Chapter XV

Provisions Relating to the Payment of Income Tax by a Government Institution

Chapter XVI

Deductions from Interest Paid by Banks and Financial Institutions

Chapter XVII

Deduction of Income Tax from Specified Fees Paid by Specified Persons

Chapter XVIII

Chapter XIX

Chapter XX

Deduction of Income Tax from Any Annuity or Royalty Paid or Any Management Fee Paid or Similar Payment Made by Any Person or Partnership

Chapter XXI

Retention of Moneys in Certain Provident Funds

Chapter XXII

Assessments

Chapter XXIII

Appeals A-Appeals to the Commissioner-General

Chapter XXIV

Finality of Assessments and Penalty for Incorrect Returns

Chapter XXV

Tax in Default and Sums Added Thereto

Chapter XXVI

Recovery of Tax

Chapter XXVII

Miscellaneous

Chapter XXVIII

Repayment

Chapter XXIX

Penalties and Offences

Chapter XXX

Administration

Chapter XXXI

General

Chapter XXXII

Interpretation

Chapter XXXIII

Application of the Inland Revenue Act…

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