The Supreme Court has ruled that the Inland Revenue Department’s decision to impose Advance Personal Income Tax (APIT) on the remuneration of judicial officers is legally valid under the Inland Revenue (Amendment) Act.
The decision was delivered after the Court dismissed appeals filed by representatives of the High Court Judges’ Association, the Judicial Service Association of Sri Lanka and the Association of Judicial Officers of Labour Tribunals.
With the dismissal of the appeals, the Court determined that judicial officers, including High Court judges, District Judges and Magistrates, are liable to pay income tax on their remuneration.
The ruling also confirms that the relevant authorities have the legal authority to deduct APIT directly from the remuneration paid to judicial officers.
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