5. Declaration to be made to the Commissioner-General
கருத்துகள் மற்றும் உதவிஅதிகாரப்பூர்வ ஆங்கில மொழிபெயர்ப்பு. சிங்கள அல்லது தமிழ் உரையிலிருந்து வேறுபடும் இடங்களில் எந்த உரை மேலோங்கும் என்பதைச் சட்டமே குறிப்பிடுகிறது.
Every person who invests moneys in accordance with the provisions of section 3(1)(b)(i) or deposits moneys in accordance with the provisions of section 3(L)(b)(ii) and pays the amnesty tax thereon may make a declaration in the appropriate form set out in the Schedule to this Act, to the
person
“person” includes a company, a body of persons or a partnership; Tax and Foreign Exchange Amnesty “relevant foreign currency” in relation to a person means foreign currency held on March 31, 1996 by such person outside Sri Lanka in violation of the provisions of the Exchange Control Act, being or being attributable to, profits and income or not being or not being attributable to profits and income, and which was acquired by him outside Sri Lanka by way of gift, donation, inheritance or any other manner whatsoever;
Commissioner-General.
Where any declaration made under subsection (1)
discloses that such investment or deposit consists wholly or partly, of moneys obtained by the conversion of any relevant foreign currency, the Commissioner-General shall cause a copy of such declaration to’ be transmitted to the Controller of Exchange.
Foreign currency
“Foreign currency” means any currency other than Sri Lankan currency and includes any currency payable by a foreign government or institution to a person in, or resident in, Sri Lanka in respect of his pension or like payment due to him and all deposits, credits and balances payable in any currency other than Sri Lankan currency and any such drafts, travellers’ cheques, letters of credit and bills of exchange as are expressed or drawn in Sri Lankan currency but payable in any currency other than Sri Lankan currency;