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'Income Tax Amnesty' or baptism of fraud and crime ?
by Nihal Sri Ameresekere, F.C.A., F.C.M.A. Business & Management
Consultant
The law is curiously, camouflagingly and misleadingly titled - Inland
Revenue (Special Provisions) Act No. 10 of 2003 (hereinafter some times
referred to as the "Income Tax Amnesty Act"), to make belief
that this was a Special Provisions Act to the Inland Revenue Act No. 38 of
2000 !
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