Sri Lanka Consolidated Acts Sri Lanka Consolidated ActsCharge to wealth tax
| 41. Subject to the other provisions of this Chapter, there shall be charged for every year of assessment commencing on or after April 1, 1979, a tax (hereinafter referred to as the " wealth tax ") at the appropriate rates specified in the "fourth Schedule to this Act, in respect of the taxable wealth on the first day of the year of assessment of every person. |