Sri Lanka Consolidated Acts

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Finance Act (No. 11 of 1963) - Sect 109

Maintenance of registers

129.
(1) Every person chargeable with business turnover tax shall keep and maintain in respect of each year of assessment a register of transactions.
(2) The register of transactions kept by any person in respect of any year of assessment shall be retained and preserved by him for a period of five years after the expiry of that year of assessment.

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