Sri Lanka Consolidated Acts

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Value Added Tax Act (No. 14 of 2002) - Sect 79

Indemnity

79. Any person who is unable to comply with the requirements under subsection (1) and (6) of section 20 due to specific problems in converting existing invoicing system to comply with such requirements and undertakes to comply with such requirements on or before September 30, 2002 and makes arrangements to issue such invoices complying with such requirements to the maximum possible extent with effect from August 1, 2002 shall not be liable to any prosecution of penalty for such non-compliance during the period August 1,2002 to September 30, 2002.


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