Sri Lanka Consolidated Acts

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Inland Revenue (Special Provisions) Act (No. 10 of 2003) - Long Title

AN ACT TO ENABLE PERSONS WHO HAVE NOT FURNISHED A RETURN OF INCOME AND ASSETS PRIOR TO MARCH 31, 2002 TO MAKE A DECLARATION IN RESPECT THEREOF: TO MAKE PROVISION FOR THE GRANT OF CERTAIN CONCESSIONS'TO DECLARENTS AND NON-DECLARRNTS: TO INDEMNIFY SUCH PERSONS AGAINST LIABILITY TO PAY CERTAIN TAXES AND AGAINST LIABILITY FROM INVESTIGATIONS, PROSECUTIONS AND PENALTIES UNDER SPECIFIED STATUTES, WITH A VIEW TO SECURING THE FURTURE COMPLIANCE OF SUCH PERSONS WITH THE PREVALENT TAX LAWS : TO PROVIDE FOR THE REPEAL OF THE INLAND REVENUE (SPECIAL PROVISIONS) ACT, NO. 7 OF 2002; AND TO PROVIDE FOR MATTERS CONNECTED THEREWITH OR INCIDENTAL THERETO.



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