152.
| (1) The Commissioner -General may by notice in writing given to any employer of in employee or to the person responsible for the payment of remuneration of employee direct such employer or person to deduct during such period as may employer or person to deduct during such period is may be specified in such notice from the remuneration of such employee the amount of any tax which is payable by such employee and which is in default, in such number of monthly instalments as may be specified in such notice The amount so deducted each month from the remuneration of in employee shall be paid to the Commissioner-General by such employer or such person as the ease may be |
|
| (2) Where any tax is deducted under subsection (1) from the remuneration of in employee by his employer or by the person responsible for the payment of remuneration, such employee shall for the purposes of this Act be deemed to have paid such tax or put thereof on the date on which the deduction is made |
|
| (3) The Commissioner General may at any time after has made a direction under subsection (1) withdraw such direction wholly or partly by notice given in writing to the employer or the person responsible for the payment of the remuneration of the employee if the employee his made arrangements to the satisfaction of the Commissioner General for the payment of his tax in default |
|
| (4) Where any employee horn whose remuneration any tax is to be deducted under the preceding provisions of this section by his employer or the person responsible for the payment of such remuneration is about to leave or leaves his employment the employer or such person shall deduct the whole amount of such tax or an) balance thereof which he has been directed to deduct by the notice given to him by the Commissioner-General from all or any payments payable by him to such employee after he becomes aware that such employee is leaving, or has left, his employment. |
|
| (5) Where a direction lot the deduction of any tax from the . remuneration of an employee is given under subsection (1) to his employer of to the person responsible for the payment of such remuneration and such employer or person is unable to deduct the whole or any part of such tax for the reason that such employee has Set his employment or for any other reason, such employer or person shall forthwith give notice in writing to the Commissioner-General apprising him of the facts of the matter , and any tax which such employer or person has not deducted or cannot deduct shall immediately become payable by the employee |
|
| (6) Where the employer or the person responsible for the payment of remuneration to an employee has tailed to deduct horn from such remuneration any tax which he has been directed to deduct under subsection (1) and such employer or person has Sailed to give notice to the Commissioner-General as required by subsection (5) within fourteen days of the date on which such deduction should have been made or where such employer or person has deducted or could have deducted tax in any month from such remuneration in accordance with a direction under subsection (1) but has not paid the amount of such tax to the Commissioner General by the fifteenth day of the following month, such employer or person, if he is an individual shall be liable, or where such employer or person is a company or a body of persons, whether corporate or unincorporate, the secretary, manager or other principal officer of such company or body shall be personally liable, tot the whole of the tax which such employer or such person has been directed to deduct under this section and such tax may be recovered from such individual , secretary, manager or other principal officer by all means provided in this Act, and such tax shall be deemed to be in default |
|
| (7)Every employer or other person who deducts tax from the remuneration of any employee in accordance with a direction under subsection (1) shall on request made by such employee, issue to him a certificate in such form as is specified by the issue to him a certificate in such form as is specified by the Commissioner-General, of the amount of tax deducted. |
|
|
Sri Lanka Consolidated Acts