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srilawsby aturio
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4. Replacement of the section 4 of the principal enactment

Official English translation. Where it differs from the Sinhala or Tamil text, the Act itself says which text prevails.

Section 4 of the principal enactment is hereby repealed and the following section substituted therefor:—

4. Every person referred to in paragraph (b), paragraph (c) or paragraph (d) of subsection (1) of section 2 to whom this Act applies,shall, notwithstanding that no assessment has been made on such person for any relevant quarter, pay—

(i)

the tax payable for the first month of that quarter on or before the twentieth day of the second month of that quarter;

(ii)

the tax payable for the second month of that quarter on or before the twentieth day of the third month of that quarter;

(iii)

the balance tax payable for that quarter on or before the twentieth day of the month immediately succeeding the end of the relevant quarter, calculated by deducting the tax paid under paragraphs (i) and (ii) from the tax payable for that quarter, to the Commissioner-General, in such manner as may be specified by him in that behalf.”.

“Payment of the tax

Read on from s 5