Sri Lanka Consolidated Acts Sri Lanka Consolidated ActsLiability of certain persons to pay tax in respect of a taxable activity not belonging to them
| 55.Where any taxable activity in respect of which tax is payable is carried on or carried out by any person on behalf of any other person as the agent of such other person, the first-mentioned person shall be chargeable with the tax in respect of that taxable activity in like manner and to the like amount as the second mentioned person would be chargeable under this Act. |