64.
| (1) Every registered person shall keep and maintain records in respect of the taxable activity carried on or carried out by him to enable the Commissioner General or any other officer authorized by the Commissioner General or that behalf to ascertain the liability for the payment of the tax. |
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| (2)The form of the records to be maintained under subsection (1) and the particulars to be set forth therein shall be as prescribed |
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| (3) for the purpose of this section "record" includes-
| | (a) books of account (whether contained in a manual mechanical or electronic format or combination thereof)recording receipts or payments or income or expenditure and also includes vouchers, bank statements, invoice, tax invoices, tax credit notes, tax debit notes, receipts and such other documents as are necessary to verify the entries in any such books of account. | | |
| | (b) details of any warehouse, go down or any other place where stock of goods are kept and the stock of goods kept in such warehouse go down or any other place as the case may be | | |
| | (c) any list or record required to be maintained or kept in accordance with the provisions of this Act or under any regulations made thereunder. | | |
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Sri Lanka Consolidated Acts