Sri Lanka Consolidated Acts

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Goods And Services Tax Act (No. 34 of 1996) - Sect 26

Payment of tax

26.
(1) The tax in respect of any taxable period shall be paid not later than the fifteenth day of the month following the end of that taxable period. Any tax not so paid shall be deemed to be in default and the person by whom such tax is payable or where any tax is payable by more than one person, each such person shall be deemed to be a defaulter for the purposes of this Act:

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