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As enacted
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Contents

Part II

119. Due dates

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

(1)

When the last day for performing an act specified under this Act falls on a day on which the

Department is not open to the public for business, the act shall be considered timely if it is performed on the next succeeding day on which the Department is open for business.

(2)

A declaration, appeal, or other document, other than a payment, shall be considered filed on the date it is stamped, as received by the Department or, in the case of filing by post, within four days of the date of the postmark.

Read on from s 120

Schedules