Sri Lanka Consolidated Acts

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Inland Revenue Act (No. 28 of 1979) - Sect 105

Employee to give notice when necessary deductions are not made

105.
(1) Where for any reason a deduction of income tax is not made in full at the time of making payment of remuneration to an employee, such employee shall, if such remuneration is liable to income tax, give notice in writing to the Commissioner-General within fifteen days of receipt of such remuneration that he has received such remuneration without such deduction having been made.
(2) A notice under subsection (1) shall contain the full name and address of the person giving such notice, the full name and address of his employer, and full particulars relating to his remuneration.

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