30. Amendment of section 176 of the principal enactment
Official English translation. The Sinhala text prevails.
Official translationFrom Department of Government Printing, unchanged
Section 176 of the principal enactment is hereby amended as follows: -
(1)
by the repeal of subsection (2) of that section, and the substitution therefor of the following subsection: -
“(2) Procedures for the assessment, payment, collection, and dispute of a tax shall apply equally to penalties relating to a tax.”; and
(2)
by the insertion immediately after subsection (6) of that section, of the following new subsection: -
“(6A) For the purposes of subsection (6), it shall be lawful to issue a single notice of assessment stating the penalty charged under this Chapter together with the tax and interest payable in complying with the other provisions of this Act.”.