13. Amendment of section 67 of the principal enactment

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

Section 67 of the principal enactment is hereby amended as follows:-

(1)

by the insertion immediately after paragraph (n)

of that section, of the following new paragraphs:-

“(o) obtains or attempts to obtain a refund of tax by fraud, misrepresentation, or the provision of false or misleading information or documents, or by the concealment of any material fact; or

(p)

fails to furnish valid tax invoices or customs good declarations or other authenticated documents as required under section 21.”;

(2)

in that section, by the substitution from the words,

“shall be guilty of an offence under this Act,” to the end of that section of the following words and figures-Act, No. 14 of 2026

“shall be guilty of an offence under this Act, and-

(i)

for any period prior to October 1,

2025, shall be liable, on conviction after summary trial before a

Magistrate, to a fine not exceeding twenty five thousand rupees, or to imprisonment of either description for a term not exceeding six months or both such fine and imprisonment:

and

(ii)

for any period on or after October 1, 2025 shall be liable, on conviction after summary trial before a Magistrate, to a fine not exceeding one million rupees, or to imprisonment of either description for a term not exceeding six months or both such fine and imprisonment.”.

Read on from s 14