Act No 04 OF 2012

Act-No-4of2012-Tax-Appeals-Commission-Amendment.pdf
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PARLIAMENT OF THE DEMOCRATIC
SOCIALIST REPUBLIC OF
SRI LANKA
TAX APPEALS COMMISSION
(AMENDMENT) ACT, NO. 4 OF 2012
[Certified on 15th February, 2012]
Printed on the Order of Government
Published as a Supplement to Part II of the Gazette of the Democratic
Socialist Republic of Sri Lanka of February 17, 2012
PRINTEDAT THEDEPARTMENT OFGOVERNMENTPRINTING,SRILANKA
TO BEPURCHASED AT THEGOVERNMENT PUBLICATIONSBUREAU, COLOMBO 5
Price : Rs. 6.00 Postage : Rs. 10.00

Tax Appeals Commission (Amendment) 1
Act, No. 4 of 2012
[Certified on 15th February, 2012]
L.D.—O. 37/2011.
ANACT TO AMEND THE TAX APPEALS COMMISSION
ACT, NO. 23 OF 2011
BE it enacted by the Parliament of the Democratic Socialist
Republic of Sri Lanka as follows:—
1. This Act may be cited as the Tax Appeals Short title.
Commission (Amendment) Act, No. 4 of 2012.
2. Section 2 of the Tax Appeals Commission Amendment of
Act, No.23 of 2011 (hereinafter referred to as the “principal section 2 of Act,
No. 23 of 2011.
enactment”) is hereby amended as follows:—
(1) in subsection (1) of that section, by the substitution
for the words “levy or duty”, of the words “levy,
charge, duty or penalty”; and
(2) in subsection (2) of that section, by the substitution
for the words “who shall be appointed from amongst
retired Judges of the Supreme Court and the Court
of Appeal, persons who”, of the words “one of whom
shall be appointed from amongst retired Judges of
the Supreme Court or the Court of Appeal and two
other members from amongst persons who”;
(3) immediately after subsection (3) of that section, by
the addition of the following:—
“(4) Where any member of the Commission
appointed under subsection (2) is unable to perform
his functions under this Act due to ill health,
absence from Sri Lanka or any other reason, the
Minister may having regard to the provisions of
subsection (2), appoint another member in his place.
Any member so appointed shall hold office for the
unexpired period of the term of office of the member
whom he succeeds.”.
2—PL 006438—4,090 (12/2011)
2 Tax Appeals Commission (Amendment)
Act, No. 4 of 2012
Amendment of 3. Section 4 of the principal enactment is hereby
section 4 of the amended in subsection (2) of that section by the substitution
principal
enactment. for the words “three or more members of the panel shall be
nominated by the Minister” of the words “not less than two
members of the panel shall be nominated by the
Commission”.
Amendment of 4. Section 7 of the principal enactment is hereby
section 7 of the
amended as follows :—
principal
enactment.
(1) in subsection (1) of that section:—
(a) by the substitution for the words
“Commissioner-General of Inland Revenue”
of the words “Commissioner-General of
Inland Revenue appointed in terms of the
Inland Revenue Act, No. 10 of 2006
(hereinafter in this Act referred to as the
Commissioner-General”);
(b) by the substitution for the words “levy or
duty” and for the words “specified in the
Schedule”, of the words “levy, charge, duty
or penalty” and of the words “ specified in
Column I of Schedule I and Schedule II”,
respectively”; and
(c) by the substitution in the proviso to that
subsection, for the words “as tax”, of the
words “as tax, levy, charge, duty or penalty”;
(2) in subsection (2) of that section, by the substitution
for the words “specified in the Schedule to this Act”
of the words “specified in Column I of Schedule I
and Schedule II to this Act”;
(3) by the repeal of subsection (4) of that section; and
Tax Appeals Commission (Amendment) 3
Act, No. 4 of 2012
(4) by the repeal of the marginal note to that section
and substitution therefor of the following:—
“Right to appeal to the Commission against the
determination given under any law specified in the
Schedules.”
5. Section 8 of the principal enactment is hereby Replacement of
repealed and the following section substituted therefor:— section 8 of the
principal
enactment.
“Procedure 8.(1) A person aggrived by the
for
determination of the Commissioner-General in
preferring an
appeal. respect of any matter relating to the imposition
of any tax, levy, charge, duty or penalty, may
if he is dissatisfied with the reasons stated by
the Commissioner-General in his determination
prefer an appeal therefrom to the Commission
within thirty days from the date of such
determination. The Commission shall hear and
determine such appeal in accordance with such
rules as may be made in that behalf by the
Commission, from time to time.
(2) The manner and the form of submitting
an appeal under subsection (1) and the fees, if
any, payable in respect thereof, shall be as
determined by the Commission by rules made
in that behalf.”.
6. Section 9 of the principal enactment is hereby Amendment of
amended as follows:— section 9 of the
principal
enactment.
(1) in subsection (2) of that section, by the substitution
for the words “specified in the Schedule”, of the
words “specified in Column I of Schedule I and
Schedule II”; and
(2) in subsection (5) of that section, by the substitution
for the words “specified in the Schedule”, of the
4 Tax Appeals Commission (Amendment)
Act, No. 4 of 2012
words “specified in Column I of Schedule I and
Schedule II”.
Amendment of 7. Section 10 of the principal enactment is hereby
section 10 of the amended as follows:—
principal
enactment.
(1) by the substitution for the words “decision”
wherever it appears in that section, of the word
“determination”;
(2) by the substitution for the words “within one
hundred and eighty days from”, of the words “within
two hundred and seventy days of”; and
(3) by the substitution in the proviso to that section of
the words “within hundred and eighty days from
the date of such transfer” of the words “within
twelve months of the date on which the Commission
shall commence its sittings.”.
Insertion of new 8. The following new section is hereby inserted
section 12A in
immediately after section 12 of the principal enactment and
the principal
enactment. shall have effect as section 12A of the principal enactment:—
“Rules. 12A.(1) The Commission may make rules in
respect of all or any of the matters in respect of
which rules are required to be made under this
Act.
(2) All rules made by the Commission under
subsection (1) shall be approved by the
Minister and published in the Gazette.”.
Amendment of 9. Section 13 of the principal enactment is hereby
section 13 of the amended by the substitution for the word “Schedule”
principal
enactment. wherever it appears in that section, of the word and figure
“Schedule I” thereof.
Tax Appeals Commission (Amendment) 5
Act, No. 4 of 2012
10. The following new section is hereby inserted Insertion of new
section 13A in
immediately after section 13 of the principal enactment and
the principal
shall have effect as section 13A of the principal enactment:— enactment.
“Appeals 13A. As at the date of commencement of this
pending
before Act any appeal pending before the respective
the Board of Board or Boards of Review in terms of the
Review
under certain provisions of the respective enactments
Acts the specified in Schedule II to this Act shall be
provisions of
which are deemed to stand transferred to the Commission
applicable to notwithstanding the fact that such provisions
different
taxable are applicable to different taxable periods as
periods as specified therein.”.
specified
therein,.
11. The Schedule to the principal enactment is hereby Amendment of
amended as follows:— the Schedule to
the principal
enactment.
(1) by the renumbering of the Schedule as
“Schedule I”;
(2) by the repeal of Column II to item 3 of the
renumbered Schedule I and the substitution therefor
of the following:—
“Section 8 of the Nation Building Tax Act read with
sections 166,167,168,169, and 170 of the Inland Revenue
Act No. 10 of 2006.”.
(3) by the repeal of Column III to item 3 of the
renumbered Schedule I and the substitution therefor
of the following:—
“Section 8 of the Nation Building Tax Act is hereby
amended by the substitution for the words and figures
“Chapter XXII relating to appeals” of the words “Chapter
XXII relating to appeals other than sections 166,167,168,
and 169”.
6 Tax Appeals Commission (Amendment)
Act, No. 4 of 2012
(4) by the repeal of Column II to item 4 of the
renumbered Schedule I and the substitution therefor
of the following:—
“Section 11 of the Economic Service Charge Act read
with sections 166,167,168,169, and 170 of the Inland
Revenue Act No. 10 of 2006”.
(5) by the repeal of Column III to item 4 of the
renumbered Schedule I and the substitution therefor
of the following:—
“Section 11 of the Economic Service Charge Act is
hereby amended by the substitution for the words “relating
respectively to appeals” of the words and figures “relating
respectively to appeals other than the provisions in sections
166,167,168, and 169”;
(6) by the addition immediately after item 4 thereof
the following new item:—
Column I Column II Column III
5. Stamp Duty Section 11 Section 11 of the Stamp
(Special Provisions) Duty (Special Provisions)
Act, No. 12 of Act is hereby amended by
2006. the substitution for the
words “Chapters XVIII to
XXIV of the Inland
Revenue Act relating
toAssessment,Appeals,
Determination of
Appeals” of the words
“Chapters XVIII to XXIV
of the Inland Revenue Act
relating to Assessment,
Appeals, Determination
of Appeals, other than
sections 166, 167, 168,
and 169 relating to
appeals to the Board of
Review”;
Tax Appeals Commission (Amendment) 7
Act, No. 4 of 2012
12. The following new Schedule is hereby inserted Insertion of
Schedule II in
immediately after Schedule I, of the principal enactment
the principal
and shall have effect as Schedule II of that enactment:— enactment.
“Schedule II
Name of Enactment
1. Turnover Tax Act, No. 69 of 1981
2. Goods and Services Tax Act, No. 34 of 1996.”.
13. The amendments made to the principal enactment Retrospective
by the provisions of section 10 of this Act, shall be deemed effect.
for all purposes have come into effect on March 31, 2011.
14. In the event of any inconsistency between the Sinhala text to
prevail in the
Sinhala and Tamil texts of this Act, the Sinhala text shall
event of an
prevail. inconsistency.

8 Tax Appeals Commission (Amendment)
Act, No. 4 of 2012
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