Sri Lanka Consolidated Acts Sri Lanka Consolidated ActsVoluntary registration
| 12.Notwithstanding the provisions of sections 3 and 10. any person who supplies goods or services and carries on or carries out a taxable activity or imports any taxable goods may make an application in the specified form lo the Commissioner-General for registration under this Act :Provided however, the Commissioner-General may after affording the applicant-an opportunity of being heard, and having regard to the nature of the business carried on or carried out by such applicant, the value of the taxable supplies made by such applicant in the two proceeding taxable periods and the probability that the value of his taxable supplies will not exceed the value referred to in section 10. refuse lo register such applicant. |