නිල පරිවර්තනයවෙනස් නොකළ පාඨය, Department of Government Printing වෙතින්
Section 139 of the principal enactment is hereby amended in subsection (5) of that section as follows: -
(1)
in paragraph (a) of that subsection, by the substitution for the words “in writing”, of the words
“in writing or by electronics means”; and
(2)
by the addition immediately after paragraph (b) of that subsection, of the following new paragraph: -
“(c) The Commissioner-General shall, in the case of a request for review made on or after the date of commencement of this (Amendment)
Act, notify his decision and the reason for the decision under paragraph (a) within a period of two years from the date on which such request
Act, No. 4 of 2023
for review is received by the Commissioner-General. Where such decision is not notified within such period, the request for review shall be deemed to have been allowed, unless an appeal has been preferred to the Tax Appeals