13. Amendment of section 139 of the principal enactment

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

Section 139 of the principal enactment is hereby amended in subsection (5) of that section as follows: -

(1)

in paragraph (a) of that subsection, by the substitution for the words “in writing”, of the words

“in writing or by electronics means”; and

(2)

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

“(c) The Commissioner-General shall, in the case of a request for review made on or after the date of commencement of this (Amendment)

Act, notify his decision and the reason for the decision under paragraph (a) within a period of two years from the date on which such request

Act, No. 4 of 2023

for review is received by the Commissioner-General. Where such decision is not notified within such period, the request for review shall be deemed to have been allowed, unless an appeal has been preferred to the Tax Appeals

Commission in accordance with paragraph (b)

of subsection (2) of section 140.”.

Read on from s 14