7. 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)

by the repeal of subsection (1) and the substitution therefor of the following: -

“(1) (a) Every registered person shall furnish to the Commissioner-General –

(i)

for any taxable period ending prior to January 1, 2013, not later than the twentieth day of the month after the expiry of each taxable period, a return of his supplies during that taxable period, either in writing or by electronic means;

(ii)

for any taxable period commencing on or after January 1, 2013 but ending prior to

July1, 2025, not later than the last day of the month after the expiry of each taxable period, a return of his supplies during that taxable period, either in writing or by electronic means; and

(iii)

for any taxable period commencing on or after July 1, 2025, not later than the last day of the month after the expiry of each taxable period, a return of his supplies during that taxable period, by electronic means, and an acknowledgement generated through the

Revenue Administration Management

Information System shall be issued for the receipt of the return at the time of furnish the return:

Provided that, the Commissioner-General may permit to a person who makes a request to ﬁ le a return in writing on special circumstances which Commissioner-General deems appropriate.

(b)

Every such return shall be in the speciﬁ ed form containing all such particulars and relevant schedules as the Commissioner-General may specify by Order published in the Gazette.

(c)

For the purpose of this subsection

“electronic means” mean the use of a computer system or a mobile electronic device.”; and

(2)

by the substitution in subsection (1B), for the words “issue a notice”, of the words “issue a notice in writing or by electronic means”.

Read on from s 8