113. Application of electronic tax system

Official English translation. The Sinhala text prevails. Open the official Sinhala text, official PDF on documents.gov.lk

(1)

Notwithstanding any other provisions of this

Act, the Commissioner-General may authorise the following to be done either in writing or electronically through a computer system or mobile electronic device:-

(a)

the lodging of an application for registration under this Act;

(b)

the filing of a tax return or other document under this Act;

(c)

the payment of tax under this Act;

(d)

the paying of a refund under this Act;

(e)

the service of any document by the Commissioner-General, with such documents treated as being served on the date they are transmitted electronically; or

(f)

the doing of any other act or thing that is required or permitted to be done under this Act.

(2)

The Commissioner-General may direct a person to do anything referred to in subsection (1) electronically through the use of a computer system or mobile electronic device.

(3)

The Commissioner-General may specify conditions, including additional conditions, for the effective use of the Revenue Administration Management Information

System.

(4)

A person who files a tax return and pays tax electronically under this section shall continue to file tax returns and pay tax in that manner unless otherwise required or permitted by the Act or authorised by the Commissioner-General.

Read on from s 114

113. Application of electronic tax system

Schedules