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5. Amendment of section 21 of the principal enactment

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

Section 21 of the principal enactment is hereby amended in subsection (1) of that section by the substitution for the words “Every registered person shall furnish, to the

Commissioner General not later than the last day of the month after the expiry of each taxable period” of the words “Every registered person shall furnish, to the Commissioner-General not later than the fifteenth day of the month before the expiry of each taxable period”.

Read on from s 6