The match officials' report cited concerns about the legality of the 34-year-old's bowling action during the Galle Test which the West Indies lost by an innings and six runs on Saturday, reported cricket.com.au on Monday.
Samuels took 1/84 from 27 overs in Sri Lanka's first innings of 484, removing opener Dimuth Karunaratne. Samuels' bowling action will now be scrutinised further under the International Cricket Council's (ICC) process relating to suspected illegal bowling actions reported.
He will be required to undergo testing within 14 days but will be allowed to continue bowling until the results of the testing are released, meaning the veteran will be able to bowl in the second Test, which will begin at the P. Sara Oval here on Thursday.
This is the third time Samuels has been reported with a suspect action in his 60-Test career which has produced 41 wickets at an average of 59.63.
He was first reported after the third Test between South Africa and the Windies in Durban in January 2008. He was subsequently suspended from bowling in international cricket but after remedial work to his bowling action, was allowed to resume bowling in September 2011.
He was then reported following the second Test against India in Mumbai in November 2013. Following reassessment, he was allowed to continue to bowl his standard off-break delivery, but was not permitted to bowl his quicker deliveries which were found to exceed the 15 degree level of tolerance.
The reporting of Samuels is a blow for the West Indies, who will play one more Test against Sri Lanka before three One-Day Internationals (ODI) and two Twenty20 Internationals. They will then head to Australia for a three-Test series, beginning in Hobart on December 10.