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srilawsby aturio
As enacted
Contents

5. “Libiltiy of financial institutions to collect and remit debits tax

Official English translation. Where it differs from the Sinhala or Tamil text, the Act itself says which text prevails.

Every commercial bank, specialised bank, finance company or authorised dealer shall be liable to collect the debits tax arising out of current account trasactions, enacashment of certificates of deposit and travellers cheques and remit the same in accordance with the provisions of this

Act.

Read on from s 6