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As enacted
Contents

Part II · Registration Under the Act

7. Registered taxable person to notify certain changes

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

Every registered person shall notify the Commissioner-General in writing or by electronic means of any change –

(a)

of the name, address and place at which any taxable activity is carried on or carried out by such person;

(b)

of the nature of the taxable activity carried on or carried out by such person;

(c)

of the person authorized to sign returns and other documents in respect of any activity carried on or carried out by such person; and

(d)

of ownership of the taxable activity carried on or carried out by such person, not later than fourteen days after the occurrence of such change.

Part III

Returns and Information

Part IV

Assessment of Levy

Part V

Payment and Collection of the Levy

Part VI

Appeals

Part VII

Recovery of Levy

Part VIII

Liability of Certain Persons to Pay Levy

Part IX

Offences and Penalties

Part X

Miscellaneous

Part XI

Adminstration Provisions

Part XII

General

Schedules