Sri Lanka Consolidated Acts Sri Lanka Consolidated ActsReturns
| 123. Every person chargeable with business turnover tax shall, not later than fifteen days after the expiry of each quarter in a year of assessment, furnish to the Commissioner for the business in respect of which he is chargeable with such tax a return setting out the turnover from that business for that quarter. Every such return shall be in the prescribed form and shall contain all such particulars as may be required to be set out in such form. |