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EnglishSinhala සිංහල, documents.gov.lk-இல் அதிகாரப்பூர்வ PDFTamil தமிழ், documents.gov.lk-இல் அதிகாரப்பூர்வ PDF
உள்ளடக்கம்

Part II

108. Refusing an application for a private ruling

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

(1)

The Commissioner-General may refuse an application for a private ruling where-

(a)

the Commissioner-General has already decided the question that is the subject of the application in any of the following:-

(i)

a notice of a tax assessment has been served on the applicant;

(ii)

notice or other guidance issued by the

Commissioner-General that is in force; or

(iii)

a ruling published under section 111 that is in force;

(b)

the application relates to a question that is the subject of a tax audit in relation to the applicant or an objection lodged by the applicant;

(c)

the application is frivolous or vexatious;

(d)

the transaction to which the application relates has not been carried out and there are reasonable grounds to believe that the transaction will not be carried out;

(e)

the applicant has not provided the tax official with sufficient information to make a private ruling;

(f)

in the opinion of the Commissioner-General, it would be unreasonable to comply with the application, having regard to the resources needed to comply with the application and any other matters the tax officer considers relevant; or

(g)

the making of the ruling involves the application of a tax avoidance provision.

(2)

The Commissioner-General shall serve the applicant with a written notice of a decision to refuse to make a private ruling under this section.

s 109 முதல் தொடர்ந்து படிக்கவும்

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