The Public Rulings are provided by the Commissioner General of Inland Revenue under section 104 of the Inland Revenue Act, No. 24 of 2017, for the purpose of providing guidance to the general public and officers of the Inland Revenue Department.
It sets out the interpretation of the Commissioner General, in respect of the relevant provisions of the tax law, the policy and the procedure that is to be applied. A Public Ruling may be withdrawn, either wholly or in partly, by a notice of withdrawal or by a publication of a new ruling.
Inland Revenue Department, Sri Lanka,
Chittampalam A. Gardiner Mawatha, Colombo 02.
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