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SCHEDULE I
(sections
2,6,8,10,12,13,14 and 15)
1. Inland Revenue Act,
No. 28 of 1979
2. Inland Revenue Act, No. 38 of 2000
3. Inland Revenue Act, No. 10 of 2006
4. Inland Revenue Act, No. 24 of 2017
5. Value Added Tax Act, No. 14 of 2002
SCHEDULE II
(section 2)
1. Prevention of Money
Laundering Act, No. 5 of 2006
2. Convention on the Suppression of Terrorist Financing Act, No. 25
of 2005
3. Bribery Act (Chapter 26)
4. Conventions Against Illicit Traffic in Narcotic Drugs and
Psychotropic Substances Act, No. 1 of 2008
SCHEDULE III
(sections 10,11,14 and
15)
Part A
1. Wealth Tax and Gifts
Tax imposed under Inland Revenue Act, No. 28 of 1979
2. Turnover Tax Act, No. 69 of 1981
3. Surcharge on Wealth Tax Act, No. 25 of 1982
4. Surcharge on Wealth Tax Act, No. 8 of 1989
5. Surcharge on Income Tax Act, No. 26 of 1982
6. Surcharge on Income Tax Act, No. 12 of 1984
7. Surcharge on Income Tax Act, No. 7 of 1989
8. National Security Levy Act, No. 52 of 1991
9. Save the Nation Contribution Act, No. 5 of 1996
10. Goods and Services Tax Act, No. 34 of 1996
11. Surcharge on Income Tax Act, No. 6 of 2001
12. Debits Tax Act, No. 16 of 2002
13. Social Responsibility Levy imposed under Finance Act, No. 5 of
2005
14. Economic Service Charge Act, No. 13 of 2006
15. Nation Building Tax
Act, No. 9 of 2009
16. Economic Service Charge imposed under Finance Act, No. 11 of
2004
Part B
1. Optional Value Added
Tax imposed under section 25H of the Value Added Tax Act, No.14 of
2002
2. VAT Advance Payment deducted under section 26A of the Value Added
Tax Act, No.14 of 2002
SCHEDULE IV
(sections 2,8,10,13 and
15)
1. Betting and Gaming
Levy Act, No. 40 of 1988
2. Finance Act, No. 11 of 2002
3. Stamp Duty Act, No. 43 of 1982
4. Stamp Duty (Special Provisions) Act, No. 12 of 2006
SCHEDULE V
(section 5)
Part I
Tax on Voluntary Disclosure
Finance Act, No. 18 of 2021
DECLARATION UNDER SECTION 5
To be furnished by an Individual
National Identity Card
No. ............................................................
Passport No.
.............................
1. I, Rev./ Mr./
Mrs./
Miss/..........................................
(full
name) holder of NIC No./ Passport No.
. of
......(address) make a declaration with respect to
the taxable supply, income or asset in terms of Part I of the
Finance Act, No. 18 of 2021.
2. I do hereby
declare following taxable supply, income or asset which were held by
me as at March 31, 2020 in Sri Lanka or any other country .
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Serial No.
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Type of taxable supply,
income
or asset |
Place of the taxable supply,
income or
asset held / Entity/ Bank invested
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Quantity/ Account
No. |
Amount /
Market
Value
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Total Amount / Market Value |
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3. Money declared as
above are-
(i) invested on
-
(a)
.
(quantity) shares/ debt securities of
............ (name of the company),
amounting to Rs.
..................... on
..(date).
(b) treasury bills / treasury bonds issued by the
Central Bank of Sri Lanka Rs. ..............
. on
(date).
(c)
.....
..
(movable or immovable property
such as land, building, motor vehicle, gold etc. please
specify) in Sri Lanka Rs. ............
...
on
............. (date).
(ii) deposited
in my
......... account bearing No.
.. at
the
.....
.....
branch of
.............
on
.....
.. (date).
4. I have paid the
tax on aggregate amount/ market value referred to in paragraph
2, at the rate of 1% in terms of section 4 of the Finance Act,
No. 18 of 2021 amounting to Rs.
. on
..............
...(date of payment) under the reference
No. ..........
to the account of
Commissioner-General of Inland Revenue.
5. In relation to
the amount of taxable supply, income or asset declared -
(a) I have no
investigations or pending cases or, I have not been
convicted of an offence, under the provisions of Prevention
of Money Laundering Act, No. 5 of 2006, Convention on the
Suppression of Terrorist Financing Act, No. 25 of 2005,
Bribery Act (Chapter 26), or Conventions Against Illicit
Traffic in Narcotic Drugs and Psychotropic Substances Act,
No. 1 of 2008; or
(b) No assessment has been made under any law referred to in
Schedule I or Schedule IV of the Finance Act, No. 18 of
2021.
I do solemnly and
sincerely declare that the above particulars given by me herein
are, true and correct to the best of my knowledge and belief.
Date:
.......................................
Signature of the declarant
Note: Where the space in this
form is inadequate, a separate sheet of paper may be used and
signed by the declarant.
(The declaration
shall be submitted, on or prior to March 31, 2022, to the
Commissioner-General of Inland Revenue)
Part II
(section 5)
Tax on Voluntary Disclosure
Finance Act, No. 18 of 2021
DECLARATION UNDER SECTION 5
To be furnished by an entity
(*company, partnership, fund, society, NGO etc.)
Taxpayer
Identification No.
.
Type of the Entity:
Entity Registration No.
1. I, Mr./ Mrs./
Miss/
...(full name) holder of NIC No.
.
of
...............(address) being
. (designation) of
..
.
(name of the entity) is the authorized person to make a
declaration with respect to the amount of taxable supply, income
or asset of the above
.
.(type of entity) in
terms of Part I of the Finance Act, No. 18 of 2021.
2. I do hereby
declare following taxable supply, income or asset which were
held as at March 31, 2020 in Sri Lanka or any other country by
.. (name of the entity).
|
Serial No.
|
Type of taxable supply,
income
or asset |
Place of the taxable supply,
income or
asset held / Entity/ Bank invested
|
Quantity/ Account
No. |
Amount /
Market
Value
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Total Amount / Market Value |
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3. Money declared as
above are -
(i) invested on
-
(a)
.
(quantity) shares/ debt securities of
(name
of the company), amounting to Rs.
......................................on
..(date).
(b) treasury bills / treasury bonds issued by the
Central Bank of Sri Lanka Rs.
..................................on
(date).
(c)
(movable or immovable property such
as land, building, motor vehicle, gold etc. please
specify) in Sri Lanka Rs.
..on
. (date).
(ii) deposited
in (type of entity)
.. account bearing No.
..... at
the
..
branch of
.......................
.. on
..
(date).
4. I have paid
the tax on aggregate amount/ market value referred to in
paragraph 2 on behalf of the*
.., at the rate of 1%
in terms of section 4 of the Finance Act, No. 18 of 2021
amounting to Rs.
...
..... on
.........(date of payment)
under the reference No.
to the account of
Commissioner-General of Inland Revenue.
5. In relation to
the amount of taxable supply, income or asset declared
(a) the
( name of the company, partnership, fund,
society, NGO etc.) has no investigations or pending cases or
.................................. ( the name of the
company, partnership, fund, society, NGO etc.) has not been
convicted of an offence, under the provisions of Prevention
of Money Laundering Act, No. 5 of 2006, Convention on the
Suppression of Terrorist Financing Act, No. 25 of 2005,
Bribery Act (Chapter 26), or Conventions Against Illicit
Traffic in Narcotic Drugs and Psychotropic Substances Act,
No. 1 of 2008; or
(b) No assessment has been made under any law referred to in
Schedule I or Schedule IV of the Finance Act, No. 18 of
2021.
I do solemnly and
sincerely declare that the above particulars given by me on
behalf of
(name of the entity) in the capacity of
(designation) herein are, true and correct to the
best of my knowledge and belief.
Date:
..................................................
Signature of the Chairman/Managing Director/
Partner/President
Note: Where the
space in this form is inadequate, a separate sheet of paper may
be used and signed by the declarant.
(The declaration
shall be submitted, on or prior to March 31, 2022 to the
Commissioner-General of Inland Revenue)
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