Sri Lanka Consolidated Acts

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Foreign Companies (Special Provisions) Law (No. 9 of 1975) - Sect 6

Liability of Sri Lanka company to any tax or other dues payable by foreign company

6.
(1) The Sri Lanka company shall be liable to do all such acts, matters and things as the foreign company would have been liable to do under any written law administered by the Commissioner-General of Inland Revenue.
(2) The Sri Lanka company shall be chargeable with, and shall be liable to pay, any tax or other dues which the foreign company is chargeable with or liable to pay under any written law administered by the Commissioner-General of Inland Revenue in respect of any period prior to the transfer of its business.

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