View All - 2021 Acts	Section No :
Acts & Ordinances FINANCE ACT Marginal Notes 1. This Act may be cited as the Finance Act, No. 18 of 2021. 2. Persons to whom this Part applies 3. Undisclosed taxable supplies, income or assets to be invested or deposited 4. Tax on Voluntary Disclosure 5. Disclosure of undisclosed taxable supply, income or asset 6. Immunity granted to declarants 7. Secrecy 8. Consequence of failure to comply with the provisions of this Act 9. Avoidance of doubt 10. Persons to whom this Part applies 11. Tax arrears to be written off in respect of certain taxes 12. Tax arrears to be written off in respect of certain individuals 13. Penalty on tax in default to be written off 14. Tax arrears in dispute not to be written off 15. Tax refunds to be set off against the tax arrears written off 16. Commissioner-General to inform amounts set off against tax arrears 17. Proper records shall be maintained 18. Sinhala text to prevail in case of inconsistency 19. Interpretation