145. In this Chapter, "tax" includes"
| (a) income tax, charged and levied under this Act ; |
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| (b) any income tax wealth tax or gifts tax charged and levied under the Inland Revenue Act, No. 28 of 1979 and which was in default or goes into default on or after April 1,2000. |
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| (c) any income tax, wealth tax and gifts tax charged and levied under the inland Revenue Act, No. 4 of 1963, and which was in default or goes into default on or after April 1. 2000; or |
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| (d) any income tax which an employer is required to pay under the provisions of Chapter XIV ; |
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| (e) the whole or any part of any quarterly installment of income tax referred to in section 97 of the Inland Revenue Act, No. 28 of 1979 or in section 105 of this Act and which any person is liable to pay for any year of assessment ; |
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| (f) any advance company tax which a company is required to pay under this Act, or under the Inland Revenue Act, No. 28 of 1979 ; |
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and any sum or sums added to any such tax by reason of default, any sum or sums added to such income tax, under section 144 of this Act, or to income tax wealth tax or gifts tax under subsection (2) or (2A) of section 125 of Inland Revenue Act, No. 28 of 1979 or under subsection (6) of section 96B of the Inland Revenue Act, No. 4 of 1963, and any fines, penalties, fees or costs whatsoever incurred under this Act or Inland Revenue Act, No. 28 of 1979 or the Inland Revenue Act, No. 4 of 1963. |
Sri Lanka Consolidated Acts