Sri Lanka Consolidated Acts

Debits Tax Act (No. 16 of 2002)

TABLE OF PROVISIONS

           Long Title

   1.	   Short title  
   2.	   Imposition of debits tax  
   3.	   Liability to tax  
   4.	   Commencement of liability to pay debits tax  
   5.	   'Liability of financial institutions to collect and remit debits tax  
   6.	   Collection and remittance of debit tax  
   7.	   Cessation of bank liability  
   8.	   Tax deduction certificate  
   9.	   Returns  
   10.	   Default in payment of debits tax  
   11.	   Recovery  
   12.	   Refunds  
   13.	   Exemptions  
   14.	   Power to ensure compliance with the provisions of this Act  
   15.	   Officers  
   16.	   Regulations  
   17.	   Retrospective effect  
   18.	   Indemnity  
   19.	   Interpretation  
   20.	   Sinhala text to prevail in case of inconsistency