Value Added Tax (Amendment) Act 2015 · As enacted
8. Amendment of section 16 of the principal enactment
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
Section 16 of the principal enactment is hereby amended as follows:-
in subsection (2) of that section, by the substitution for the words “protection of revenue, cancel his registration.” of the words “protection of revenue, cancel his registration or list such registration as an inactive registration for the purposes of this Act until further inquiries are made prior to such cancellation.”.
by the repeal of subsection (2A) of that section and the substitution therefor of the following new subsection:-
“(2A)
Where the Commissioner-General-
cancels any registration under subsection (2), he shall cause a list of names and the registration numbers of such registered persons to be published
Act, No. 11 of 2015
in three daily newspapers in Sinhala,
Tamil and English languages, having a wide circulation; or
decides such registration as inactive, shall publish the names and registration numbers of the persons whose registration has been decided as inactive in the official web site of the
Department of Inland Revenue and the list so published shall be updated on monthly basis, notwithstanding the provisions of section 73.”.