5. The provisions of Chapter XII and Chapter XVIII to Chapter XX and Chapter XXII to Chapter XXVII of the Inland Revenue Act, relating to the furnishing of returns relating to income tax payable under that Act assessment appeals against assessment finality of assessment recovery and repayment of such tax and miscellaneous matters penalties and offences administration and general matters relating to such tax shall, mutatis mutandis, apply to the furnishing of returns relating to the surcharge payable under this Act assessment, appeals against assessment finality of assessment recovery and repayment of such surcharge and miscellaneous matters, penalties and offences, administration and general matters relating to such surcharge subject to the following modifications
| (a)the requirement imposed by this Act on any company to furnish a return of the surcharge payable by it under this Act for the relevant year, shall be deemed to have been sufficiently complied with if such company furnishes a return of its income tax for that year under subsection (1) or (2) of section 98 of the inland Revenue Act; |
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| (b)where an assessor makes an assessment or an additional assessment on any company, of the income lax payable by such company under the Inland Revenue Act for the relevant year, the assessor may, at the same time and in the same form, make an assessment of additional assessment, as the case may he, of the surcharge payable by such company for that year under this Act The assessments or additional assessment, as the case may he, shall be deemed to he sepal ate assessments issued under the respective Acts, |
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| (c) where notice or assessment is given to any company under section 135 of the Inland Revenue Act stating the amount of income tax charged on such company under the Inland Revenue Act, for the relevant year, such notice may also include the amount of the surcharge charged on such company under this Act. for that year The notices shall he deemed to be separate notices issued under the respective Acts, |
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| (d) where an appeal is made against an assessment of income tax payable by any company under the Inland Revenue Act, for the relevant year, such appeal shall he deemed to include an appeal against the surcharge payable by that company under this Act for that year, and shall be determined accordingly, and |
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| (e) where under Chapter XXII of the Inland Revenue Act, a certificate is issued to a Magistrate, or a notice, statement or certificate is issued to any company, such certificate issued to such Magistrate or such notice, statement or certificate , issued to any company as the case may be, may also include the particulars of any amount of the surcharge in default under this Act Such certificate issued to such Magistrate and such notice statement of certificate, issued to any company as the case may be, shall be deemed to be separate certificate , notices, statements of certificates issued under the respective Acts. |
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Sri Lanka Consolidated Acts