128. Every person chargeable with business turnover tax shall, in respect of each transaction entered into by him in the pursuit of any business in relation to which such tax is payable, prepare or cause to be prepared a voucher setting out-
The original of such voucher shall be issued to the person with whom such transaction was entered into and the copy of such voucher shall be retained and preserved by the person by whom or on whose behalf such voucher was prepared for a period of five years after the expiry of the year of assessment in which such voucher was prepared. | (a) the date on which such transaction was entered into; |
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| (b) the nature of such transaction; and |
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| (c) the amount of money received in respect of such transaction. |
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Sri Lanka Consolidated Acts