Sri Lanka will require a valid Taxpayer Identification Number certificate for eight specified transactions from 1 November 2026, with a verification printout showing the National Identity Card number and TIN accepted as an alternative.
Sri Lanka’s Inland Revenue Department has announced that, with effect from 1 November 2026, every person specified under Section 102(3) of the Inland Revenue Act will be required to submit a valid Taxpayer Identification Number (TIN) certificate when carrying out specified transactions.
The requirement was set out in a notice to the general public, reference SEC/PN/IT/2026/05, dated 22 September 2026. It follows provisions introduced by the Inland Revenue (Amendment) Act, No. 11 of 2026.
A valid TIN certificate will be required to open any account at a bank or financial institution, obtain approval for a building plan, register a motor vehicle, renew the licence of a motor vehicle, and register land or a title to land. It will also be required to register a business, obtain a credit card, and transfer shares of a company incorporated in Sri Lanka, in which case both the transferee and the transferor must submit it.
Under the Extra Ordinary Gazette Notification 2334/21 dated 31 May 2023, issued in terms of Section 102(3) of the Inland Revenue Act, No. 24 of 2017 (as amended), obtaining a TIN is mandatory for all resident individuals. This applies to those who were 18 years of age or older as of 31 December 2023, and to those who turn 18 on or after 1 January 2024, upon reaching that age. The department issues a TIN certificate to every person who registers for a TIN.
The department said the responsible officials must ensure, in accordance with the circular issued to them, that the person concerned submits a valid TIN certificate before the transaction is processed or completed.
Anyone intending to engage in any of the specified transactions has been advised to obtain a TIN if they have not already done so, and to apply through the department’s e-Services platform. They should also ensure that they hold a valid TIN certificate and present a copy of it to the relevant institution or official whenever it is required.
Individuals can verify their TIN through the e-Services portal, where the TIN is displayed upon successful verification. A printout of the verification result, clearly showing the individual’s National Identity Card (NIC) number and TIN, may also be accepted as an alternative to the official TIN certificate for these purposes.
