15.
| (1) The Commissioner-General shall, upon registering a person, issue-
| | (a) a tax registration number; and | | |
| | (b) a certificate of registration, | | |
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| (2) The certificate of registration shall set out the name and other relevant details of the registered person, the date on which registration comes into effect, and the tax registration number of such person. |
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| (3) The person to whom a certificate of registration is issued under subsection (1) shall, display such certificate at conspicuous the place where he carries on or carries out the taxable activity Copies of such certificate may be displayed in the event of there being more than one place of business. |
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| (4) Where any person fails to comply with the requirements of subsection (3) the Commissioner-General may-
| | (a) impose on such person a penalty of a sum not exceeding fifty thousand rupees and give notice in writing to such person of the imposition of such penalty ; | | |
| | (b) by notice in writing require such person-
| | | (i) to pay such penalty ; and |
| (ii) to comply with the requirements of subsection (3) within such period as may be specified in such notice. |
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| (5) The Commissioner-General may reduce, or annul any penalty imposed on any person under paragraph (a) of subsection (4) if such person proves to the satisfaction of the Commissioner-General that his failure to comply with the requirements of subsection (3) was due to circumstances beyond his control and that he has subsequently complied with such requirements. |
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Sri Lanka Consolidated Acts