අන්තර්ගතයට යන්න
srilawsaturio වෙතින්

මෙම අතුරුමුහුණත යන්ත්‍රයෙන් පරිවර්තනය කර ඇත. නීති සහ අධිකරණ තීන්දු ඒවායේ මූලාශ්‍ර භාෂාවෙන් පෙන්වනු ලැබේ.

පනවන ලද පරිදි
EnglishSinhala සිංහල, documents.gov.lk හි නිල PDFTamil தமிழ், documents.gov.lk හි නිල PDF
පටුන

Part X · Miscellaneous

53. Keeping of records

නිල ඉංග්‍රීසි පරිවර්තනය. සිංහල පාඨය බලපවත්වයි. නිල Sinhala පාඨය විවෘත කරන්න, documents.gov.lk හි නිල PDF

(1)

Every registered person shall keep and maintain records in respect of the taxable activity carried on or carried out by such person to enable the Commissioner-General or any other officer authorized by the Commissioner-General in that behalf to ascertain the liability for the payment of the levy.

(2)

The form of the records to be maintained under subsection (1) and the particulars to be submitted therein shall be specified by the Commissioner-General.

(3)

For the purpose of this section “records” includes-

(a)

books of accounts, (whether contained in a manual, mechanical or electronic format or combination thereof) recording receipts of payments, income or expenditure, and also includes vouchers, bank statements, invoice, tax invoices, tax credit notes, tax debit notes, receipts and such other documents as are necessary to verify the entries in any such books of account;

(b)

details of any warehouse, go-down or any other place where stock of goods are kept and the stock of goods kept in such warehouses, go-down, or any other place, as the case may be;

and

(c)

any list or record required to be maintained or kept in accordance with the provisions of this

Act or under any regulations made thereunder.

Part XI

Adminstration Provisions

Part XI සිට කියවන්න

Part XII

General

Part XII සිට කියවන්න

උපලේඛන