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srilawsby aturio
As enacted
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Part V · Payment and Collection of the Levy

17. Payment of the levy

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

(1)

Every registered person shall, notwithstanding that no assessment has been made on such person for the relevant quarter, pay–

(a)

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

(b)

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

(c)

the levy payable for the third month of that quarter on or before the twentieth day of the month immediately succeeding the end of the relevant quarter, to the Commissioner-General, in such manner as may be specified by him.

(2)

Any levy not paid as set out in subsection (1) shall be in default and the registered person by whom such levy is payable or where any levy is payable by more than one person, each such person shall be deemed to be a defaulter for the purposes of this Act.

Read on from s 18

Part VI

Appeals

Read on from Part VI

Part VII

Recovery of Levy

Read on from Part VII

Part VIII

Liability of Certain Persons to Pay Levy

Read on from Part VIII

Part IX

Offences and Penalties

Read on from Part IX

Part X

Miscellaneous

Read on from Part X

Part XI

Adminstration Provisions

Read on from Part XI

Part XII

General

Read on from Part XII

Schedules