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 as follows: -

(1)

in the proviso to paragraph (a) of subsection (1)

of that section, by the substitution for the words

“Commissioner-General deems appropriate.”, of the words “Commissioner-General deems appropriate:”; and

(2)

by the addition immediately after the proviso to paragraph (a) of subsection (1) of that section, of the following new proviso: -

“Provided further, that any registered person may furnish schedules referred to

Act, No. 14 of 2026

in paragraph (b) from the commencement date of the relevant taxable period.”.