103. Every employer who is required to make income tax deductions from the remuneration paid to his employees under the provisions of this Chapter shall -
| (a) not later than the fifteenth day of the month following the month in which he made any such deductions, pay to the Commissioner-General the amount of such deductions and at the same time furnish to the Commissioner-General, a monthly declaration in such form and in such manner as may be specified by the Commissioner-General; |
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| (b) not later than the thirtieth day of April in such year give to each employee from whose remuneration income tax has been deducted under the provisions of this Chapter, a certificate in such form and containing such particulars as may be specified by the Commissioner-General, in respect of the deductions so made in the preceding year of assesment; |
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| (c) within thirty days after the cessation of employment of any employee give to such employee a certificate, in such form as may be specified by the Commissioner-General, specifying the amount of income tax deducted in respect of the period commencing from the first day of the year of assesment during which the cessation of employment took place and ending on the date of Such Cessation ; |
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| (d) not later than the thirtieth day of April in each year furnish to the Commissioner-General in respect of the preceding year of assessment an annual declaration in such form and containing such particulars as may be specified by the Commissioner-General, together with an income tax deduction card in such form as may be specified by the Commissioner- General in respect of each employee from whose remuneration income tax was deducted under the provisions of this Chapter during the year of assesment to which the annual declaration relates; and |
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| (e) not later than the last day of the month following the month in any year of assesment in which the employer ceased to carry on or exercise any trade, business, profession or vocation, comply with the provisions of paragraph (d) in respect of the trade, business, profession or vocation which he ceases to carry on or exercise, as if the period from the first day of that year of assessment to the date of such cessation were the preceding year of assessment referred to in that paragraph. |
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Sri Lanka Consolidated Acts