View All - 2021 Acts Section No : Acts & Ordinances FINANCE ACTMarginal Notes1. This Act may be cited as the Finance Act, No. 18 of 2021.2. Persons to whom this Part applies3. Undisclosed taxable supplies, income or assets to be invested or deposited4. Tax on Voluntary Disclosure5. Disclosure of undisclosed taxable supply, income or asset6. Immunity granted to declarants7. Secrecy8. Consequence of failure to comply with the provisions of this Act9. Avoidance of doubt10. Persons to whom this Part applies11. Tax arrears to be written off in respect of certain taxes12. Tax arrears to be written off in respect of certain individuals13. Penalty on tax in default to be written off14. Tax arrears in dispute not to be written off15. Tax refunds to be set off against the tax arrears written off16. Commissioner-General to inform amounts set off against tax arrears17. Proper records shall be maintained18. Sinhala text to prevail in case of inconsistency19. Interpretation