9. Amendment of section 9 of the principal enactment
ප්රතිචාර සහ සහායනිල ඉංග්රීසි පරිවර්තනය. එය සිංහල හෝ දෙමළ පාඨයට වඩා වෙනස් නම් බලපවත්වන පාඨය කුමක්දැයි පනතේම සඳහන් වේ.
Section 9 of the principal enactment is hereby amended as follows :—
in subsection (1) —
by the substitution for all the words from “A commercial bank shall.” to “current account setting out the following :—” of the words "A commercial bank or specialised bank shall, when remitting the sums referred to in subsection (1) of section 6, furnish a statement to the Commissioncr-General in respect of any current account or savings account maintained on behalf of a customer, other than a special current account, setting oul the following :~
by the substitution for paragraph (a) of that subsection of the following paragraph :—
“(a) the total amount of debits made from all current accounts and savings accounts maintained by that bank in respect of that month;”;
Dehits Tax (Amendment) Act, No. 5 of 2003 5
by the omission of paragraph () of that subsection ;
in the paragraph (c) of that subsection by the
Substitution for the words “from all current accounts” of the words “from all current accounts and savings accounts”:
in paragraph (¢) of that subsection by the substitution for the words “in cach current account” and “relevant current account” of the words “in each current. account and savings account” and “relevant current account and
Savings account”, respectively ;
by the insertion immediately alter subsection (1) of that section of the following new subsections :-—
“(1A) A commercial bank shall, when remitting the sums referred to in subsection (1) of section 6, furnish a statement to the Commissioner-General in respect of any special current account setting out the total amount of debits from all special current accounts maintained by that bank in respect of that month.
A commercial bank or specialised bank shall, at the end of cach month, furnish a statement to the Commissioner-General setting out the following details in respect of its own transactions :—
the total value of the debits in respect of debits tax liable transactions in a particular month;
the sums withdrawn as debits tax for a particular month:
the total value of debits tax exempt transactions for a particular month.”.