99.
| (1) Every employer who employs -
| | (a) any individual who receives remuneration in excess of one thousand rupees per mensem or twelve thousand rupees per annum, or | | |
| | (b) any non-resident person receiving remuneration for services rendered in Sri Lanka in excess of eighty- five rupees per mensem or one thousand rupees per annum, and | | |
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| (2) Where an employer commences to employ any specified employee or to pay remuneration to any specified employee, such employer shall within seven days of commencement of such employment or such payment, as the case may be, give notice to the Commissioner-General that he has in his employment such employee : |
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| (3) Any notice given by an employer under subsection (1) or subsection (2) shall be in such form and contain such particulars as may be specified by the Commissioner- General. |
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| (4) Notwithstanding that an employer has failed to give notice under subsection (1) or subsection (2), such employer shall deduct income tax from the remuneration of each of his specified employees in accordance with the provisions of this Chapter. |
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Sri Lanka Consolidated Acts