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The Ministry of Finance & Planning is pleased to announce the establishment of the

  OFFICE OF THE TAX OMBUDSMEN

The Ombudsman is an administrative arrangement designed to look into and redress grievances of the tax paying public. It is established in terms of a Cabinet Decision and is located in room No.241 on Second Floor of the

  SECRETATIAT BUILDING, LOTOS ROAD, COLOMBO 01

The Ombudsman will inquire into complaints of any injustice arising in consequence of any mal-administration on the part of any officer of the Department of Inland Revenue. Mal-administration in this context is defined to include

1. A decision, process, recommendation, act of commission or omission which appears to;
1. be a departure from established practice;
2. be arbitrary, unreasonable or discriminatory;
3. have been given on irrelevant grounds; or
4. involve the exercise of powers, or the failure or refusal to do so, for corrupt or improper motives or as administrative exercises.


2. Neglect, inattention, delay, incompetence, inefficiency and ineptitude in the administration or discharge of duties and responsibilities;



3. Repeated notices, unnecessary attendance or prolonged hearings while deciding cases concerning;
1. determination of income or value;
2. assessment of liability to taxes or levies administered by the Inland Revenue Department;
3. classification or valuation of goods;
4. settlement of claims of refunds or rebated; or
5. determination of fiscal and tax concessions or exemptions.


4. willful errors in the determination of refunds or rebates;



5. deliberate withholding or non-payment of refunds or rebates already determined;
   The Ombudsman will entertain any complaint made –
1. directly by the person aggrieved
2. in writing and addressed to Tax Ombudsman
3. within a period of six (6) months from the date on whichthe complainant had first notice of the injustice complained of
   (The period may in appropriate circumstance be extended)
   Complaints which are false, frivolous or vexatious or made anonymously or through any representative will not be entertained.

The receipt of every complaint will be acknowledged.

The Ombudsman may, where he considers it appropriate to do so, conduct an inquiry into any complaint. Every such inquiry shall be held in private; the complainant is entitled to appear before it either in person or by a representative.

On the conclusion of every inquiry the Ombudsman will submit a report to the Commissioner General of Inland Revenue, setting out his findings and recommendations.

Where the Ombudsman decides not to conduct an inquiry he will communicate such decision to the complainant together with the reasons therefore, such communication shall be treated as the conclusion of such complaint.

Every complaint with or without any inquiry being conducted will be dealt with to a finish within a period of ninety (90) days from the date on which the complaint is received.