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    Y%S, XLD M Dka %SL Iudcjd Ckrcfha .Eiü M %H: I Jeks Fldgi: (I) Jeks Fpoh - Idudkh

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    Randora Lk
    1. This document summarizes key details from a notice published on 30 January 2014 regarding a tax amnesty scheme by the Inland Revenue Department of Sri Lanka. 2. It provides background on a tax investigation conducted in 2008 and outlines concessions provided under the scheme for those who voluntarily disclose unpaid taxes before 17 July 2013, including exemptions, reduced penalties and interest rates. 3. The notice describes various tax offenses covered by the scheme and incentives offered to encourage disclosure, such as exemptions from prosecutions and limitations on future tax investigations for those who participate.

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    Y%S, XLD M Dka %SL Iudcjd Ckrcfha .Eiü M %H: I Jeks Fldgi: (I) Jeks Fpoh - Idudkh

    Uploaded by

    Randora Lk
    238 views3 pages
    1. This document summarizes key details from a notice published on 30 January 2014 regarding a tax amnesty scheme by the Inland Revenue Department of Sri Lanka. 2. It provides background on a tax investigation conducted in 2008 and outlines concessions provided under the scheme for those who voluntarily disclose unpaid taxes before 17 July 2013, including exemptions, reduced penalties and interest rates. 3. The notice describes various tax offenses covered by the scheme and incentives offered to encourage disclosure, such as exemptions from prosecutions and limitations on future tax investigations for those who participate.

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    1. This document summarizes key details from a notice published on 30 January 2014 regarding a tax amnesty scheme by the Inland Revenue Department of Sri Lanka. 2. It provides background on a tax investigation conducted in 2008 and outlines concessions provided under the scheme for those who voluntarily disclose unpaid taxes before 17 July 2013, including exemptions, reduced penalties and interest rates. 3. The notice describes various tax offenses covered by the scheme and incentives offered to encourage disclosure, such as exemptions from prosecutions and limitations on future tax investigations for those who participate.

    Copyright:

    Attribution Non-Commercial (BY-NC)
    Download as PDF, TXT or read online from Scribd
    Download as pdf or txt
    238 views3 pages

    Y%S, XLD M Dka %SL Iudcjd Ckrcfha .Eiü M %H: I Jeks Fldgi: (I) Jeks Fpoh - Idudkh

    Uploaded by

    Randora Lk
    1. This document summarizes key details from a notice published on 30 January 2014 regarding a tax amnesty scheme by the Inland Revenue Department of Sri Lanka. 2. It provides background on a tax investigation conducted in 2008 and outlines concessions provided under the scheme for those who voluntarily disclose unpaid taxes before 17 July 2013, including exemptions, reduced penalties and interest rates. 3. The notice describes various tax offenses covered by the scheme and incentives offered to encourage disclosure, such as exemptions from prosecutions and limitations on future tax investigations for those who participate.

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    Y%S ,xld m%cd;dka;%sl iudcjd ckrcfha .

    ei m;%h
    w;s fYI

    wxl 1847$36 - 2014 ckjd ui 30 jeks n%yiam;skaod - 2014'01'30


    ^rcfha n,hmsg m%isoaO lrk ,)

    I jeks fldgi: (I) jeks fPoh - idudkH


    rcfha ksfok
    2008 wxl 14 ork l%fudamdh ixjOk jHdmD;s mk;
    3 jk j.ka;sfha ^4& jk Wmj.ka;sh hgf;a lrk ,o kshuh
    ixfYda; 2008 wxl 14 ork l%fudamdh ixjOk jHdmD;s mkf;a 3 jeks j.ka;sfha ^4& jk Wm j.ka;sh hgf;a ud fj; mej
    we;s n,;, m%ldrj" wdfhdack m%jOk wud;H ,laIauka hdmd wfjOk jk uu fuu kshuh u.ska :
    ^1& by; lS mkf;a ldhh i|yd l%fudamdh ixjOk jHdmD;shla f,i ykdf.k we;s" niakdysr m<df;a fld<U
    ia;%slalfha fld<U 02" .af,aks fha iy ksiqre wland udjf;a" blr l%shd;aul lsu i|yd jQ kk idmamq ixlSKhlska
    iy Wiia ia:rfha ksjdi ixlSKhlska iy ldhd,Sh fiajd iemhqf ia:dk i|yd bv myiqlo we;=j ia;SrK w
    iqfLdamfNda.S ixpdrl ksfla;k myiql iy Bg wkqYdx.sl myiqlo iys;j whr follska ixjOkh lsu i|yd jQ fuu
    jHdmD;sh hf:dala; mkf;a ldh i|yd jQ jHdmD;shg wod< f;dr;=re i|yka ksfokh 2013 foien ui 17 jeks k wxl
    1841$3 ork w;s fYaI .ei m;%fha m<lrk ,o nj;a ;
    ^2& by; i|yka l%fudamdh ixjOk jHdmD;shg" mkf;a 3 jeks j.ka;f
    s ha ^3& jk Wmj.ka;h
    s m%ldrj wud;H uKav,
    wkque;sh ,ndf.k we;s nj;a" fujeks cd;sl hym;alula wdlYkh jk l%fudamdh jeo.;alula iys; jHdmD;shlska rcfha
    ixjOk Wmdh ud.hkag wkql+,j wdl ixjOkhg wod,j Wmu m%uqL;ajhla ,efnk nj;a ;
    ^3& by; lS l%fudamdh ixjOk jHdmD;sh niakdysr m<df;a" fld<U ia;%slalfha" fld<U 02" .af,aka fha iy
    ksiqre wland udjf;a" blr l%shd;aul lsu i|yd jQ kk idmamq ixlSKhlska iy Wiia ia:rfha ksjdi ixlSKhska iy
    ldhd,Sh fiajd iemhSf ia:dk i|yd bv myiql we;=j ia;SrK w iqfLdamfNda.S ixpdrl ksfla;k myiql iy Bg
    wkqYdx.sl myiql o iys;j whr folska ixjOkh lsu i|yd jQ fuu jHdmD;sh by; lS l%fudamdh ixjOk jHdmD;sh
    f,i ykajkq ,eh hq;= w;r fjdag*%ka fm%dmia ^m%hsj& ,sg tlS jHdmD;s iud.u jk nj;a ;
    ^4& by; i|yka whr follska ixjOkh lsu i|yd jQ fuu jHdmD;sfha jdKscuh lghq;= Y%S ,xld wdfhdack
    uKav,h iy jHdmD;s iud.u w;r we;s lr .kakd ,o .siqf i|yka m tys m<jk whf jdKsc fufyhq lghq;= wdrN
    lsu iy l%shd;aul lsu tlS jHdmD;s .siqf oelafjk k isg udi yegl ^60& la we;=<; wrh hq;= nj;a" ;jo tys fojk
    whr wdrN l<fyd;a jdKsc fufyhq lghq;= wdrN lsu iy l%shd;aul lsu tlS jHdmD;s .siqf i|yka k isg udi 36
    l ld,hla ;=< werh hq;= nj;a ;
    ^5& fuys my; Wmf,aLkfha i|yka jQ kS;suh mk;aj,ska ksoyia tys i|yka jk ld,h ;=< jHdmD;s iud.ug
    ,efnkqfha my; i|yka fldkafoais bgqlsug hg;a nj;a ;
    ^i& fuu jHdmD;sfha wju foaY wdfhdackh jYfhka wefuldkq fvd, ,shk ;=kaishhla ^we'fvd'' 300& Y%S
    ,xld wdfhdack uKav,h yd jHdmD;s iud.u w;r w;aika lrkq ,nk .siqf isg jir myla ^05& we;=<; l<
    hq;= nj;a ; iy
    1A - PG 01946 460 (2014/01)

    fuu w;s fYI .ei m;%h www.documents.gov.lk fj wvfhka nd.; l< yel'

    2A

    I fldgi: (I) fPoh - Y%S ,xld m%cd;dka;%sl iudcjd ckrcfha w;s fYI .ei m;%h - 2014'01'30
    ^ii& ksis wlaIKh iy;sl lsu i|yd wod< jHdmD;s iud.u jHdmD;sfha foaY ksuh .Kqfokq inkaOfhka jQ
    foaY ksuh .sKq mj;ajdf.k hd hq;= nj;a'
    Wmf,aLkh
    ^1& 2006 wxl 10 ork foaYSh wdodh mk;
    ^i& ixia:dms; wdodh n
    2006 wxl 10 ork foaYSh wdodh mkf;a Odk j,g wkqj" jHdmD;sfha lghq;= j,ska jHdmD;s iud.u ckkh
    lrk ,dNh iy noaO ksjdi" idmamq" fiajd bvmyiql ia:dk lsKSfuka" nfuka" l=,shg fuka" ldur .dia;=
    iy l=,S lrejkaf.ka ,nd.kakd l=,S wdodhu o we;=j wdodhu u; wdodh n f.u jir oyhl ^10& ld,hla
    i|yd ksoyia flf' fuu n ksoyia ld,h .Kkh lsu wdrN jkqfha tlS jHdmD;s iud.u ,dN bmhSu werUQ
    jif uq,a k isg fyda I whr imQK tu jHdmD;sh jdKscuh fufyhq werUQ kfha isg jir ;=kla ^03&
    iemsu;a iu" hk wjia:d foflka m<uqj t<fUk wjia:dfh'
    by; i|yka n ksoyia ld,fha wjika khg bla;sj t<fUk jir myf<djl ^15& ld,hla i|yd jHdmD;s
    iud.f ,dNh iy wdodhu l=,S uqo,a wdodhu o we;=j ta u; wO n ksoyia lsula ,efnk w;r" tu wO n
    .Kkh l< hq;af;a" jHdmD;s iud.f ,dNfha iy wdodhf ishhg yhl ^6]& m%;sY;hla hk moku u; fyda
    ;;ald,fha fydag,a ludka;hg wod<j n,mj;akd n wkqmd;fhka ishhg mkyl ^50]& m%;sY;hla hk
    mokfuka wvq w.hla .kakd moku u;h'
    tfia jQjo" tlS n ksoyia ld,h yd wO n ksoyia ld,h wjikafuka wk;=rej" jHdmD;s iud.f ,dNh yd
    wdodhu inkaOfhka wdodh n mkf;a Odk m%ldr wdodh n f.h hq;=h'
    by; lS jHdmD;s iud.f ldhhkays Ih lafIa;%h blaujd wod< wd{dmk;a j,g wkql+,j ia;SrKh
    l<fyd;a thska Wmhkakd jQ ,dN msjegq Od;djg wkql+,j iy ,dNdxY u; iudkqmd;slj foaYSh wdodh n
    mk; hgf;a ixia:dms; wdodh noao f.f iSudjkag hg;a f'
    ^ii& ,dNdxY u; noao
    uq,a jir oyhl ^10& n ksoyia ld,hg wod<j iy bka miqj jirl ld,hlg wod<j jHdmD;sfha ,dNj,ska
    fldgia yshka fj; fnod fokq ,nk ,dNdxY n j,ska ksoyia f'
    ^iii& r|jd.ekSf noao
    my; i|yka m r|jd.ekSf n wvqlr f.fuka jHdmD;s iud.u ksoyia f :
    - m%d.aOk ho i|yd .kakd ,o foaY Kh u; fmd,sh yd ;dlaIKsl .dia;= ;
    - l<ukdlrK .dia;= yd rdcH Nd.h f. j,g wod<j lrk f. inkaOfhka tlS uq f. j,
    tl;=j o< fufyhq wdodhka ishhg ;=kl ^3]& m%udKhla fkdblaujk f;la ;
    - wf,lrK .dia;= i|yd tlS f.j, uq tl;=j o< fufyhq wdodhfuka ishhg tlhs oYu myla ^1'5]&
    fkdblau jk f;la ; iy
    - l<ukdlrK ukd .dia;= i|yd" tlS f. j, uq tl;=j o< fufyhq ,dN j,ska ishhg oyhla ^10]&
    fkdblau jk f;la'
    ^iv& Wmhkg f.f noao
    jHdmD;s iud.f fiajfha ksr;jk foaYh
    S ldhh uKav,h Wmhk g f.f noafoka ksoyia h hq;h
    = ' fuu
    iykh tjeks fiajlhska is fofkl=g ^20& Wmuhlg hg;aj wod< lr.; hq;= njg iSudjla l%shd;aul h
    hq;=h' fuu iykh jHdmD;s iud.f jdksc fufyhq l%shdld;ajh wdrN jk k isg t,efUk b jir
    myl ^05& ld, iSudjla i|yd wod< lr.; hq;h
    = ' jHdmD;s iud.f foaY ldhh uKav,h fjkqjg l%udkql,
    + j
    foaYSh fiajl msila fiajfha fhoug jHdmD;s iud.u iska jHdmD;s iud.f jeu hym; ms<sn| uQ,Ouh
    mok lrf.k l%shdlsu wjYH h hq;=h'

    I fldgi: (I) fPoh - Y%S ,xld m%cd;dka;%sl iudcjd ckrcfha w;s fYI .ei m;%h - 2014'01'30

    3A

    ^2& 2002 wxl 14 ork tl;= l, w.h u; n mk;


    I whr l%shd;aul lsu i|yd Y%S ,xld wdfhdack uKav,h u.ska wkqu; lrkq ,nk jHdmD;shg wod< wdkhkh
    flfrk NdKav iy fiajd iy foaYSh jYfhka <.kq ,nk NdKav fyda fiajd Y%S ,xld wdfhdack uKav,h u.ska wkqu; lrkq
    ,nk whfrys jHdmD;sh l%shd;aul lsf ld,h ;=< tl;= l< w.h u; n f.fuka ksoyia f' jHdmD;sh i|yd iemhS
    lrk fldka;%d;alrefjl=g fyda tlS fldka;%d;alrefjl=g iemhS lrk Wm fldka;%d;alrefjl=g jHdmD;sh l%shd;aul lrk
    ld,h ;=< mkf;ka wjir we;s m n ,Nkh ^tax deferment& lsug yelsf'
    II whr l%shd;aul lsug wjYH jHdmD;shg wod< NdKav iy fiajd wdkhkh lsug iy lsis jHdmD;shlg wod<
    NdKav yd fiajdjka foaYShj , .ekSu i|yd udi ;siayhl ^36& ld,hlg fujeksu ksoyia ls we;'
    by; lreKg hg;aj" II whr l%shd;aul fjka ;snqKo jdKsc fufyhq werUQ kfha isg" 2002 wxl 14 ork tl;=
    l< w.h u; n mkf;a Odk m%ldr jHdmD;s iud.u iska tl;= l< w.h u; n f.h hq;=h'
    ^3& 2011 wxl 18 ork jrdh yd .=jka f;dgqm, ixjOk n mk;
    I whr yd$fyda II whr j,g iqiq m wod< ld, iSudj ;=<" Y%S ,xld wdfhdack uKav,h iska wkqu; lrkq ,nk
    jHdmD;shg wod< NdKavj,g iSud fjka tlS jHdmD;shg wod< NdKav wdkhkh lsu" jrdh yd .=jka f;dgqm, ixjOk noao
    f.fuka ksoyia f' jHdmD;sh l%h
    s d;aul lrk ld,h ;=<" jHdmD;s iud.u iska jHdmD;sh i|yd is lrkakd jQ iDcq wdkhk
    fyda NdKav ,nkakd ^consignee& jHdmD;s iud.u jkafka k" jHdmD;sh i|yd fldka;%d;alrejl= fyda Wmfldka;%d;alrefjl=
    iska is lrk wdkhkhka i|yd fuu ksoyia lsu" my; wxl ^05& ys i|yka fldkafoaisj,g hg;aj wod< f'
    ^4& 2005 wxl 05 ork uqo,a mk;
    jHdmD;s iud.f fldka;d% ;alrejka $Wm fldka;d% ;alrejka" jHdmD;sfha whr I yd$fyda whr II g ksis m wod<j
    2005 wxl 05 ork uqo,a mk; hgf;a mkjkq ,nk bls yd ludka; iy;sl wruqo,a noao f.fuka ksoyia f'
    ^5& f.= wd{dmk; ^235 jeks wldrh&
    wldhh ,ehsia;=f i|yka NdKav yer" jHdmD;sfha whr I g fyda II ksis m wod< ld,hka ;=, wdkhkh lrkq
    ,nk jHdmD;shg wod< Y%S ,xld wdfhdack uKav,h iska wkqu; lrkq ,nk NdKav ^jHdmD;s iud.u iska iDcqju wdkhkh
    lrk g fyda jHmD;s iud.f kduh hgf;a fldka;%d;alrejl= fyda Wmfldka;%d;alrefjl= u.ska wdkhkh lrk g tu
    NdKav& f.= n j,ska ksoyia f' wldh ,ehsia;=f i|yka NKav inkaOfhka jk g tlS NdKav Y%S ,xldj ;=< mQKj
    ksIamdokh fkdlrk wjia:djl fyda tlS NdKav wjYH m%udKfhka fyda wjYH .=Kd;aulNdjfhka hqla;j Y%S ,xldfjka ,
    .ekSug fkdyels jk g muKla fyda jHdmD;sfha wjYH;djhka wkqj ksis l,g Y%S ,xldfjka , .ekSug fkdyels
    wjia:djl wdkhkh l< g tjeks NdKav f.= noafoka ksoyia f'
    ta wkqj iuia;hla f,i" jHdmD;sfha whr I fyda II g by; i|yka m wod< ld,hka ;=< fldka;%d;alrejl= fyda
    Wmfldka;%d;alrefjl= uska wdkhkh l< yelafla tu NdKav j,g wod<j NdKav ,nkakd f,i jHdmD;s iud.u i|yka g
    muKs' lsish gl wdkhkh lrk NdKav fjk;a jHdmD;shlg wod< NdKav iu fmdf wdkhkh lsula is jqjfyd;a"
    jHdmD;s iud.ug we;s iyk jHdmD;shg wod< NdKav i|yd muKla Wmfhda.S lr.;a njg iy;sl lsf mQK j.lSu
    jHdmD;s iud.u i;= jk w;r" tu fldkafoais h fyhlska lvlsula is jqjfyd;a" jHdmD;shg wod< fkdjk ishu NdKav
    inkaOfhka f.h hq;= n idudkHfhka wod< jk kS;s yd fr.=,dis j,g wkqj jydu f.ug is f' jHdmD;s iud.f
    fiajlhl=f.a" WmfoaYljrfhl=f.a fyda fjk;a wfhl=f.a mqoa.,sl Nd;h i|yd jHdmD;s iud.u iska wdkhkh lrkq ,nk
    mqoa.,sl nvqndysrdh jHdmD;shg wod< NdKav f,i i,lkq fkd,ef' ;jo jHdmD;s iud.ug 2008 wxl 14 ork l%fudamdh
    ixjOk jHdmD;s mk; hgf;a ,ndfokq ,nk ksoyia ls iy iyk ie,ls,a,g .kska jHdmD;s iud.u iu inkaO jk
    h l=,S .ekqlrejl=g fyda fjk;a wfhl=g tlS inkaOu fya;=fjka fyda inkaOu lrK fldg f.k fuu mk; hgf;a
    fjkh ksoyia lsula fyda iykhla fokq fkd,ef'
    ,laIauka hdmd wfjOk" md' u'
    wdfhdack m%jOk wud;H'
    jI 2014 la jQ ckjd ui 30 jeks k"
    fld<U h'
    02 - 375

    Y%S ,xld rcfha uqK fomd;fka;=f uqKh lrk ,'

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