21. 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 as last amended by the Value Added Tax (Amendment) Act, No.9 of 2011 is hereby further amended as follows:-

(1)

in paragraph (a), by the substitution for the words and figures “under section 10; or” of the words and figures

“under section 10 or section 25A; or”;

(2)

by the repeal of paragraph (aa) thereof;

(3)

in paragraph (b), by the substitution for the words and figures “under section 19; or” of the words and figures “under section 19 or subsection (5) of section 25A; or”;

(4)

in paragraph (f), by the substitution for the words and figures “under section 21; or” of the words and figures

“under section 21 or section 25B ; or”;

(5)

in paragraph (g), by the substitution for the words and figures “under section 21 or;” of the words and figures “under section 21 or section 25B or”;

(6)

by the substitution in paragraph (l) of that section for the words “issues a tax invoice,” of the following:-

“issues a tax invoice; or

(m)

fails to comply with the requirements specified by order published in the Gazette or the guidelines issued by the Commissioner-General under sections 2 or 25C, as the case may be ; or

(n)

fails to furnish an annual adjustment under sub section (1) of section 25C,”.

Act, No. 17 of 2013

Read on from s 22