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As enacted
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Contents

Part II

182. Failure to maintain documents or provide facilities

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

(1)

A person who fails to maintain proper documents as required by this Act shall be liable for a penalty for each month or part of a month during which the failure continues.

(2)

The penalty shall be one thousand rupees per day for each day the failure continues.

(3)

Before assessing a penalty under this section, the

Commissioner-General shall issue a warning notice, and no penalty shall be due under this section if the taxpayer complies with the warning notice within the time specified in the notice.

(4)

A person who fails to render reasonable facilities and assistance to a tax official as required by or under this Act shall be liable for a penalty in an amount not exceeding ten thousand rupees.

Read on from s 183

Schedules