New Gazette on requirements to registered as Authorized Representative

As per the section 195 of the Inland Revenue Act, No. 24 of 2017, “Authorized Representative” means any individual who is authorized in writing by a person to act on his behalf from time to time for the purposes of this Act and who is –

(a) in any case-

1. a member of the Institute of Chartered Accountants of Sri Lanka;
2. an attorney-at-law;
3. an employee regularly employed by that person; or
4. a member of the Sri Lankan Institute of Taxation established under the Sri Lanka Institute of Taxation Act, No. 21 of 2000;
5. an individual approved by the Commissioner-General and registered as an auditor under the Companies (Auditors) Regulations;
6. an individual specified by the Commissioner-General of any other kind;

Under item (vi) of sub-paragraph (a) under the caption of “Authorized Representative” in subsection (1) of section 195, An individual specified by the Commissioner-General in Schedule 01 of the Gazette No. 2064/63, the person who has satisfied the requirements specified in that schedule being registered upon an application forwarded to the commissioner General on that behalf.

(b) in the case of an individual, a relative.
(c) in the case of a company, a director or the secretary of that company.
(d) in the case of a partnership, a partner of that partnership.
(e) in the case of a body of persons, a member of such body.