Skip to content
As enacted
Contents

Part I · Imposition of an Economic Service Charge

7. Furnishing return of liable turnover

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 for any relevant year of assessment shall, whether or not required by an Assessor in that behalf, furnish to an Assessor, on or before the last day of that relevant year of assessment, a return in such form and containing such particulars as may be specified by the Commissioner-General, of his or its, as the case may be, liable turnover. The return for each instalment shall also show the basis of the calculation of the Service Charge and any other details as specified by the Commissioner-General under this section.

Part II

Imposition of Cellular Mobile Telephone Subscribers’ Levy

Part III

Imposition of International Telecommunications Operators Levy

Part IV

Amendments to the Finance Act…

Schedules