Sri Lanka Consolidated Acts Sri Lanka Consolidated ActsNotice of chargeability
| 5. Every person and every partnership chargeable or likely to be chargeable with the service charge for any relevant quarter shall, by communication in writing addressed to the Commissioner General, give notice of such chargeability or likely chargeability, before the fifteenth day of the last month of that relevant quarter. Such communication shall disclose the income tax file number or the personal identification number as the case may be, assigned by the Commissioner-General, to such person or partnership. |