Sri Lanka Consolidated Acts

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Value Added Tax Act (No. 14 of 2002) - Sect 11

importers of goods to notify commissioner General

11.
(1) Every person who is an importer of goods into Sri Lanka shall notify the Commissioner-General not later than fourteen days prior to the clearing of such goods that he has imported such goods and obtain from the Commissioner-General an identification number for the clearing of such goods;
(2) Every importer referred to in subsection (1) shall make an application in the specified form to the Commissioner-General.


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