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srilawsby aturio
As enacted
Contents

Part I · Imposition of an Economic Service Charge

8. Maintenance of records

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

Every person and partnership chargeable with the service charge shall maintain a record of the transactions of every trade, business, profession or vocation carried on or exercised by such person or partnership, in such manner as would facilitate the reconciliation of the return of relevant turnover furnished by such person or partnership under section 7 of this Act, with such record.

Read on from s 9

Part II

Amendment of Part I of the Finance Act…

Read on from Part II

Schedules