INLAND REVENUE (REGULATION OF AMNESTY) ACT

Arrangement of Sections

1. Short title.

2. Repeal of Act, No.10 of 2003.

3. Declarations made prior to August 31, 2003, deemed to be declarations made in terms of this Act.

4. No investigation or prosecution to be carried out.

5. Secrecy.

6. Regulations.

7. Sinhala text to prevail in case of inconsistency.

8. Interpretation.

10 of 2004.

AN ACT to provide for the regulation of the grant of an amnesty in respect of the non-payment or non-disclosure of liability to pay income tax in respect of declarations made on or before August 31, 2003 in terms of the repealed Inland Revenue ((Special Provisions)) Act, No. 7 of 2002 and the Inland Revenue ((Special Provisions)) Act, No. 10 of 2003; to provide for the repeal of the Inland Revenue ((Special Provisions)) Act, No. 10 of 2003; and for matters connected therewith or incidental thereto.

[Date of Commencement: 20th October, 2004]

1. Short title.

This Act may be cited as the Inland Revenue (Regulation of Amnesty) Act.

2. Repeal of Act, No.10 of 2003.

(1) Subject to the provisions of section 3 of this Act, the Inland Revenue (Special Provisions) Act, No. 10 of 2003 is hereby repealed.

(2) Subject to the provisions of section 3 of this Act, any person who, on the day immediately prior to the enactment of the Inland Revenue (Special Provisions) Act, No. 10 of 2003,
was liable, to pay any tax, levy, penalty (including any penalty in respect of any offence), or fine or to forfeiture in terms of any of the laws specified in the Schedule to the aforesaid Act, shall continue to be liable to the payment of such tax, levy, penalty (including any penalty in respect of any offence), forfeiture or fine, notwithstanding anything done or any right or liberty acquired in terms of the provisions of the aforesaid Act.

3. Declarations made prior to August 31, 2003, deemed to be declarations made in terms of this Act.

(1) Any person whether in Sri Lanka or abroad, who, though required under the laws relating to the payment of income tax for the time being in force, had not in relation to any period prior to March 31, 2002 declared to the Commissioner-General his liability to such tax or the sources of his income and assets as at March 31, 2002, shall if such person had on or before August 31, 2003 made a declaration to the Commissioner-General disclosing his liability or additional liability to the payment of income tax and all the sources of his income and assets as at
April 1, 2002, be deemed to be a declaration made under this Act, and be entitled to an amnesty in terms of this Act:

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