Sri Lanka Consolidated Acts

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Value Added Tax Act (No. 14 of 2002) - Sect 29

Assessor to state why he is not accepting a return

29.Where an Assessor docs not accept a return furnished person under section 21 for any taxable period and makes an assessment or an additional assessment on such person for such taxable period under section 28 or under section 31, as the case may be, the Assessor shall communicate to such person by registered letter sent through the post why he is not accepting the return.


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