31. The following section is inserted immediately after section 81, and shall have effect as section 81A, of the principal enactment:
| 81A
| | (1) Every person who makes a payment to any other person who
| | | (a) is not a citizen of Sri Lanka ; and |
| (b) carries on or exercises the profession or vocation of entertainer or artiste, |
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| | (2) Every person who deducts income tax, in accordance with subsection (1), from any payment made by him to any other person shall issue a statement to such other person setting out the following particulars:
| | | (a) the gross amount of the payment due ,: |
| (b) the rate and amount of the tax de ducted; |
| (c) the net amount actually paid. |
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| | (3) Where the assessable income of 4 person for any year of assessment ,includes a payment referred to in this section, then,
| | | (a) if such person is liable to pay income tax for that year of assessment, he shall be entitled, on production of a statement relating to such payment made in accordance with subsection (2) to deduct from the income tax payable by him, the amount of; tax set out in such statement; |
| (b) if such person is not liable to pay income tax for that year of assessment, he shall be entitled, on production of a statement relating to such payment made In accordance with subsection (2) and subject to the provisions of Chapter XXIII, to a refund of the amount of tax set out in such statement. |
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| | (4) Where any person-Who is required by subsection (1) to deduct income tax in accordance with that subsection from any payment made by him fails to deduct such tax, than-
| | | (a) if such person is an individual, such individual; |
| (b) if such person is a company or a body of persons, whether corporate or unincorporated the secretary, manager or other principal officer of such company or body, |
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| | (5) In this section, the expression " profession or vocation of entertainer or artiste " includes the profession or vocation of actor, musician, athlete or acrobat.'. | | |
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Sri Lanka Consolidated Acts