44. Every person chargeable; with turnover tax other than a manufacturer shall, in respect of each transaction entered into by him, in carrying on is business, prepare or cause to be prepared a voucher setting , out-
| (a) the date on which such transaction was entered into; |
|
| (b) the nature of such transaction; |
|
| (c) the amount of money received or receivable in respect of such transaction; and |
|
| (d) the name and address of the person with whom such transaction was entered into. |
|
The original of such voucher shall be issued to the person with whom such transaction was entered into and the copy or 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 quarter in which such voucher was prepared.Notwithstanding anything in this section the Commissioner-General may prescribe the form and manner in which transactions may be recorded in different businesses. |
Sri Lanka Consolidated Acts