107.
| (1) Where any employer fails to deduct income tax in accordance with the provisions of this Chapter from the remuneration of any employee, or where any employer has deducted income tax for any pay period from the remuneration of an employee and has not remitted the full amount of such deduction to the Commissioner-General on or before fifteenth day of the following month, such employer shall be personally liable for the entire amount of the tax he was required to deduct under the provisions of this Chapter but has not so deducted or, as the case may be, for the entire amount or part of the amount of the tax deducted which was not remitted to the Commissioner-General and such amount not deducted or deducted and not remitted, stall be deemed to be in default from the day following the day on or before which such amount should have been remitted to the Commissioner-General, and such employer shall be deemed to be a defaulter, and such amount may be recovered from such employer in the manner provided in this Act. |
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| (2) Notwithstanding the provisions of subsection (1), the Commissioner-General may recover from the employee the amount of the income tax or any part thereof which the employer had failed to deduct from the remuneration of the employee. |
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| (3) Nothing in this section shall be read and construed as preventing the Commissioner-General from taking such steps as he thinks fit to recover the amount of income tax referred to in subsection (2) wholly from the employer or wholly from the employee or partly from the employer and partly from the employee. |
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Sri Lanka Consolidated Acts