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Part II

177. Failure to register or notify of changes in taxpayer information

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

A person who fails to register as required by section 102 or notify the Commissioner-General as required by sections 103(5) or 146(4) shall be liable for a penalty not exceeding fifty thousand rupees.