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Interpretations And Rulings
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Interpretations & Rulings

Interpretation of Tax laws

As stipulated in Section 208A of the Inland Revenue ​Act No.10 of 2006 [IRD Amendment Act No. 22 of 2011], the Committee appointed (comprising senior officials) thereunder by the ​Co​​mmissioner General, is statutorily empowered for the interpretation of provisions of any enactment administered by the Department of Inland Revenue, notwithstanding anything to the contrary in such enactments. In addition, the Committee is required in terms of such mandate, to issue all nec​essary guidelines and instructions, to ensure uniformity in the application of such provisions in line with such interpretation.​


 

The Committee

Name Designation Position
Ms. D.G.P.W. Gunatilaka Deputy Commissioner General Chairperson
Mr. M. G. Somachandra Deputy Commissioner General Member
Ms. H.M.D. Munasinghe Deputy Commissioner General Member
Ms. B.A.D.D Herath Senior Commissioner Member
Mr. A.A. Dayarathna Senior Commissioner Member
Mr. D.R.S. Hapuarachchi Commissi​oner Secretary to the Committee

Enactments Covered

The mandate of the Committee covers the matters arising from the following enactments (including all amending Acts thereto) that currently administered under the purview of the Commissioner General of Inland Revenue.

  • Inland Revenue Act No. 10 of 2006
  • Value Added Tax Act No. 14 of 2002​​
  • Economic Service Charge Act No. 13 of 2006
  • Nation Building Tax Act No. 09 of 2009​
  • Stamp Duty (Special Provisions) Act No. 12 of 2006
  • Stamp Duty Act No.43 of 1982
  • Betting and Gaming Levy Act No. 40 of 1988
  • PART II (Share Transaction Levy) and PART III (Construction Industry Guarantee fund Levy) of Act No. 05 of 2005.
  • Other enactments (administered by the Commissioner General) which had been in force but now being repealed and matters relating to assessment or collection thereunder are continued.
Procedure for a request

Request Letters should be addressed to the Committe​e and forwarded to:

The Secretary​
Interpretation Committee
Secretariat,
14th Floor,
Department​ of Inland Revenue,
Colombo 02.

All relevant information must be furnished along with the application

Even an issue or matter has already being taken up on an appeal or objection against an assessment, may be referred to the Committee. If it involves any question of law, (However, all relevant facts as well as details such as File Number, TIN, relevant period, etc should be provided.)

Any request for interpretation in relation to any matter or issue of a case pending before the Tax Appeals Commission, or any Court should not be referred to the Committee.

Accordingly, as it is considered necessary that the Revenue Officers, Taxpayers as well as the Tax Practitioners, need to be apprised of the interpretations given by the Committee with respect to provisions of the relevant enactments.

Therefore, such interpretations are being summarized and publish for the public in such a manner​​​​.​​​​​​​​​​​​​​​​​​​​


Last updated: 12-07-2017