10. 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 subsection (1) of that section –

(a)

in paragraph (b) of that subsection, by the substitution for the words and figures

“Subject to subsection (1A),”, of the words and figures “Subject to subsection (1A), prior to April 1, 2023,”;

(b)

by the insertion immediately after paragraph (b) of that subsection, of the following new paragraph: -

“(bb)

the filing of any other document under this Act;”;

(2)

in subsection (1A) of that section, by the substitution for the words “A company”, of the words and figures “Prior to the year of assessment commencing from April 1, 2023, a company”; and

(3)

by the insertion immediately after subsection (1A)

of that section, of the following new subsections: -

“(1B) Subject to subsection (1C), with effect from the year of assessment commencing from

April 1, 2023, a person shall file such person’s tax returns electronically through the use of a computer system or mobile electronic device.

(1C)

The Commissioner-General may authorise a person to file a tax return in writing, for a year of assessment, where the

Commissioner-General considers that such authorisation is just and equitable in the circumstances of the case.”.

Act, No. 4 of 2023

Read on from s 11