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As enacted

Part I · Imposing the Tax on Voluntary Disclosure

8. Consequence of failure to comply with the provisions of this Act

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

Where any person to whom this Part applies fails to comply with the provisions of this Act, he shall be liable to be dealt with in terms of the provisions of the respective law specified in Schedule I or Schedule IV hereto.

Part II

Provisions to Write Off Tax Arrears Under Certain Laws

Schedules