Sri Lanka Consolidated Acts

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Turnover Tax Act (No. 69 of 1981) - Sect 46

Registration of manufacturer and issue of vouchers by him

46.
(1) Every manufacturer chargeable with turnover tax shall, register himself with the Commissioner-General who shall assign him a registration number:
(2) Every manufacturer registered under subsection (1) (hereafter in this Chapter referred to as a "registered manufacturer ") shall in respect of each transaction entered into by him in carrying on his business in relation to which such tax is payable prepare or cause to be prepared a voucher setting out
(a) his name, postal address and his registration number;
(b) the name, postal address and the registration number, if any, of the buyer;
(c) the date on which each transaction was entered into;
(d) the nature of the transaction;
(e) the quantity of the goods supplied and the amount of money received or receivable in respect of each transaction before any charge for the turnover tax ; and
(f) the turnover tax attributable to each such transaction.

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