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Section No :  
Acts & Ordinances
Marginal Notes
1. This Act may be cited as the Social Security Contribution Levy Act, No. 25 of 2022 and shall come into operation on the First day of October 2022.
2. Persons to whom this Act applies
3. Imposition of the Social Security Contribution Levy
4. Taxable persons to be registered
5. Cancellation of registration
6. Liability not affected by cancellation of registration
7. Registered taxable person to notify certain changes
8. Returns and information to be furnished
9. Power of Assistant Commissioner to make assessment
10. Additional assessments
11. Assistant Commissioner to state reasons
12. Power of the Assistant Commissioner to determine the open market value
13. Certain transactions and dispositions to be disregarded
14. Evidence of returns and assessments
15. Limitation of time for additional assessment
16. Accounting basis
17. Payment of the levy
18. Penalty for default
19. Collection of the levy by the Director-General of Customs
20. Islamic financial transactions
21. Appeals to the Commissioner-General
22. Appeals to the Tax Appeals Commission
23. Finality of assessment
24. Recovery of levy
25. Levy to be a first charge
26. Notice to defaulter
27. Recovery of levy by seizure and sale
28. Proceedings for recovery before a Magistrate
29. Recovery of levy out of debts
30. Recovery of levy from persons leaving Sri Lanka
31. Use of more than one means for the recovery of levy
32. Recovery of levy from the principal officer and others
33. Power of Commissioner-General to obtain information for the recovery of levy
34. Time limit for the recovery of a levy in default
35. Commissioner-General to delegate powers and functions
36. Levy or penalty paid in excess to be treated as an advance payment
37. Liability of executor to pay levy
38. Liability of certain persons to pay levy in respect of a taxable activity not belonging to them
39. Trustees and executors
40. Persons liable to pay levy upon liquidation of a company or dissolution of a body of persons
41. Who may act for incapacitated persons
42. Precedent partner to act on behalf of partnership
43. Principal officer to act on behalf of a company or body of persons
44. Offences relating to breach of secrecy &c.
45. Offences relating to fraud
46. Offences relating to returns &c.
47. Prosecution to be with the sanction of the Commissioner-General
48. Compounding of offences
49. Signature and service of notice
50. Validity of assessments
51. Power to search buildings or places
52. Power to search where taxable activity is carried on or carried out
53. Keeping of records
54. The Administration of the Act
55. Forms
56. Use of electronic communications
57. Commissioner General may pay rewards to informants
58. Official secrecy
59. Regulations
60. Interpretation
61. Sinhala text to prevail in case of inconsistency