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srilawsby aturio
As enacted
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Contents

38. Amendment of section 113 of the principal enactment

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

Section 113 of the principal enactment is hereby amended as follows: -

(1)

in paragraph (b) of subsection (1) of that section, by the substitution for the words “the filing”, of the words and figure “subject to subsection (1A), the filing”;

(2)

by the insertion immediately after subsection (1) of that section, of the following new subsection: -

“(1A) A company which is incorporated in or outside Sri Lanka or a public corporation shall only file its tax returns electronically through the use of a computer system or mobile electronic device.”.

Read on from s 39