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As enacted
Contents

Part I · Imposing the Tax on Voluntary Disclosure

7. Secrecy

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

(1)

The Commissioner-General or any officer of the

Department of Inland Revenue, shall preserve and aid in preserving official secrecy in respect of the identity of a declarant and any matter or thing contained in a declaration made under subsection (1) of section 5 of this Act.

(2)

All provisions of the Inland Revenue Act, No. 24 of 2017 applicable to the maintenance of official secrecy including punishment for the breach of such secrecy under section 100 of such Act, shall mutatis mutandis be applicable to a declaration made under this Act.

Read on from s 8

Part II

Provisions to Write Off Tax Arrears Under Certain Laws

Read on from Part II

Schedules