IRD has postponed the requirement for individuals to submit a Taxpayer Identification Number (TIN) Certificate for eight specified transactions, citing heavy demand for certificates among the general public.
Sri Lanka’s Inland Revenue Department (IRD) has deferred the mandatory submission of the Taxpayer Identification Number (TIN) Certificate for specified transactions until 1 April 2027. The requirement was due to take effect on 1 November 2026. The decision was announced in a notice to the general public and all responsible officials, SEC/PN/IT/2026/06 on 5 November 2026.
The Commissioner General of Inland Revenue issued the notice with the approval of the Ministry of Finance.
Under Circular No. SEC/PN/IT/2026/05 dated 22 September 2026, individuals engaging in any of the eight specified transactions were to submit a valid TIN Certificate from 1 November 2026. The requirement was implemented in accordance with subsection (6) of Section 103 of the Inland Revenue Act, No. 24 of 2017, as amended by the Inland Revenue (Amendment) Act, No. 11 of 2026.
The department said it had observed significant demand for TIN certificates, not only from individuals engaged in the specified transactions but also from the general public. The deferral follows that demand.
During the extended period, the Inland Revenue Department will introduce alternative and more convenient methods for individuals who have already registered for a TIN to obtain their TIN Certificates. The department also encourages individuals who have not yet obtained a TIN to do so through its online e-Services platform.
