அதிகாரப்பூர்வ மொழிபெயர்ப்புDepartment of Government Printing-இலிருந்து, மாற்றமின்றி
Section 67 of the principal enactment as last amended by the Value Added Tax (Amendment) Act, No.9 of 2011 is hereby further amended as follows:-
(1)
in paragraph (a), by the substitution for the words and figures “under section 10; or” of the words and figures
“under section 10 or section 25A; or”;
(2)
by the repeal of paragraph (aa) thereof;
(3)
in paragraph (b), by the substitution for the words and figures “under section 19; or” of the words and figures “under section 19 or subsection (5) of section 25A; or”;
(4)
in paragraph (f), by the substitution for the words and figures “under section 21; or” of the words and figures
“under section 21 or section 25B ; or”;
(5)
in paragraph (g), by the substitution for the words and figures “under section 21 or;” of the words and figures “under section 21 or section 25B or”;
(6)
by the substitution in paragraph (l) of that section for the words “issues a tax invoice,” of the following:-
“issues a tax invoice; or
(m)
fails to comply with the requirements specified by order published in the Gazette or the guidelines issued by the Commissioner-General under sections 2 or 25C, as the case may be ; or
(n)
fails to furnish an annual adjustment under sub section (1) of section 25C,”.