15. Amendment of section 55 of the principal enactment

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

Section 55 of the principal enactment is hereby amended as follows :-

(1)

by the re-numbering of that section as subsection (1) thereof;

(2)

by the addition immediately after the re-numbered subsection (1), of the following new subsection :-

"(2) All the taxable supplies of a non-resident person shall be assessable either directly or in the name of his agent, in or derived from Sri Lanka, whether such agent

Act, No. 9 of 2011

has the receipt of such supplies or not, and the tax in terms of this Act so assessed whether directly or in the name of the agent shall be recoverable in the manner provided for in this Act, out of the assets of the non-resident person or from the agent. Where there are more agents than one, they may be assessed jointly or severally in respect of the taxable supplies of the non-resident person and shall be jointly and severally liable for tax thereon, in terms of this Act.".

Read on from s 16