Sri Lanka Consolidated Acts Sri Lanka Consolidated ActsContribution to be recovered from employer in certain circumstances
| 5. Where for any month in a relevant quarter, any employer fails to deduct, or deducts and fails to remit, any amount which he is required to deduct and remit, under section 4, in the manner provided for in that section, such amount may be recovered from such employer. The provisions of sections 107,108,109 and 110 of Chapter XXI of the Inland Revenue Act shall, mutatis mutandis, apply to the assessment, payment and recovery of the amounts so required to be deducted and remitted by such employer, and to the penalties for default of payment of that such amounts. |