107.
| (1) Every employer who employs"
| | (a) an individual who receives remuneration in excess of twelve thousand rupees per month or one hundred and forty four thousand rupees per annum: or | | |
| | (b) any non-resident individual : | | |
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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, 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 so 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