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Tax Amnesty Act of 2003 : 'a crime given legal sanction'

Speech by Constitutional Affairs, Minister DEW Gunasekara in Parliament on the Tax Amnesty Bill

In 2002, the former Minister of Finance granted a tax amnesty through the Inland Revenue (Special Provision) Act No. 7 of 2002. As a matter of policy, there is nothing wrong basically in granting tax amnesties. Sri Lanka had in fact much experience of tax amnesties in the past on nine occasions before 2002 tax amnesty.
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