Sri Lanka Consolidated Acts Sri Lanka Consolidated ActsService Charge to be paid in four quarterly instalments
| 6. The Service Charge which any person or partnership is chargeable with for any relevant year of assessment shall, notwithstanding that no assessment has been made on such person or partnership by an Assessor, be paid to the Commissioner-General in the manner specified by him in four quarterly instalments on or before the thirtieth day of June, thirtieth day of September thirty first day of December and thirty first day of March in that relevant year of assessment. Each such quarterly installment shall be one quarter of the Service Charge payable for that relevant year of assessment: Provided that any person liable to pay any sum to the Commissioner-General of Inland Revenue for the period commencing on or after April 1, 2004 and ending on June 30, 2004 and to whom the provisions of the proviso to section 5 applies , shall be deemed to have complied with the provisions of this section if such sum is paid to the Commissioner-General on or before September 30, 2004. |