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Supreme Court rules judges liable to pay income tax
The Supreme Court has decided that the Inland Revenue Department's decision to impose an Advance Personal Income Tax (APIT) on judges, under the Inland Revenue (Amendment) Act, is valid before the law.
The Supreme Court reached this decision while dismissing the appeal petitions filed by representatives of the High Court Judges’ Association, Judicial Service Association of Sri Lanka and Association of Judicial Officers of Labour Tribunals.
Accordingly, the court ruled that judicial officers including High Court judges, district judges and magistrates are liable to pay income tax on their remuneration and that the authorities are entitled to deduct APIT from that remuneration.
