Nation Building Tax Act 2009 · As enacted
4. Payment of the Tax
Official English translation. Where it differs from the Sinhala or Tamil text, the Act itself says which text prevails.
Official translationFrom Department of Government Printing, unchanged
Every person to whom this Act applies, being a person referred to in paragraph (b) or paragraph (c) of subsection (1)
of section 2 shall, notwithstanding that no assessment has been made on him for any relevant quarter, pay—
an amount equivalent to one third of the Tax payable for that relevant quarter on or before the twentieth day of the second month of that relevant quarter;
an amount equivalent to one third of the Tax payable for that relevant quarter on or before the twentieth day of the third month of that relevant quarter; and
an amount equivalent to the balance of the Tax payable for that relevant quarter on or before the twentieth day of the month immediately succeeding the end of that relevant quarter, to the Commissioner General, in such manner as may be specified by him in that behalf.
For the purpose of this section the expression “one third of the tax payable” in relation to any relevant quarter means one third of the Tax calculated on the sum estimated by such person to be the liable turnover for that relevant quarter.