91.
| (1) Every person who makes a payment to any other person who"
| | (a) is not a citizen of Sri Lanka ; and | | |
| | (b) carries on or exercises the profession or vocation of an entertainer or artist. | | |
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| (2) Every person who deducts income tax, in accordance with subsection (1), from any payment made by him to any other person shall issue a statement to such other person setting out the following particulars:"
| | (a) the gross amount of the payment due; | | |
| | (b) the net amount actually paid. | | |
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| (3) Where the assessable income of a person for any year of assessment includes a payment referred to in this section then it such person is"
| | (a) liable to pay income tax for that year of assessment he shall be entitled, on production of a statement relating to such payment made in accordance with subsection (2) to deduct from the income tax payable by him the amount of tax set out in such statement. | | |
| | (b) not liable to pay income tax for that year of assessment, he shall be entitled on production of a statement relating to such payment made in accordance with subsection (2) and subject to the provisions of Chapter XXIV, to a refund of the amount of tax set out in such statement. | | |
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| (4) Where any person who is required by subsection (1) to deduct income tax in accordance with that subsection from any payment made by him fails to deduct such tax. then if such person is :"
| | (a) an individual, such individual; | | |
| | (b) is a company or a body of persons, whether corporate or unincorporated, the secretary, manager or other principal officer of such company or body of persons | | |
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| (5) In this section, the expression ''profession or vocation of entertainer or artist" includes the profession or vocation of actor, musician, athlete or acrobat. |
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Sri Lanka Consolidated Acts