Inland Revenue Act (No. 38 of 2000)

Sri Lanka Consolidated Acts

Penal provisions relating to fraud, &c

173.

(1) Any person who"

	(a) omits from a return made or furnished under this Act any income, which he should have included in such return ;

	(b) makes any false statement or entry in any return made or furnished under this act;

	(c) makes a false statement in connection with a claim for a deduction or allowance under Chapter VII;

	(d) signs any statement or return made or furnished under this Act without reasonable grounds for believing the same to be true ;

	(e) gives any false answer whether verbally or in writing to any question or request for information asked or made in accordance with the provisions of this Act;

	(f) prepares or maintains, or authorizes the preparation or maintenance of, any false books of account or other records or falsifies or authorizes the falsification of, any books of account or records ; or

	(g) makes use of any fraud, art or contrivance whatsoever, or authorizes the use of any such fraud, art or contrivance,

(2) Every person who, being an employer for the purposes of Chapter XIV"

	(a) omits from a declaration made under paragraph (a) or paragraph (d) or paragraph (c) of section 111 any remuneration or omits or understates in such declaration the amount of income tax deducted from such remuneration ; or

	(b) gives a false certificate of income tax deduction under paragraph (b) or paragraph (c) of section 111,

(3) The Commissioner-General may compound any offence under this section and may before judgment slay or compound any proceedings thereunder.