On 1 April 2024, the Sri Lanka Inland Revenue Department (IRD) issued a notice to taxpayers outlining the necessary procedures to secure a tax residence certificate (TRC). The requirements include:
a) A request for TRC should be made to the Commissioner (International Tax Affairs) via the following e-mail addresses:
b) The following details should be provided;
- Name of the Person
- Type of person – Individual / Company / Partnership
- Taxpayer Identification Number (TIN)
- Current address
- Contact number and official e-mail address of the person
- Business activity of the person
- Copy of Business Registration Certificate
- Reason/s for applying for TRC
- If an individual, the following additional information is required
- Scanned copies of the national identity card, the front page of the passport with all visa-issued pages and pages of arrival and departure date stamps
- Countries, for which TRC is required
c) If a TRC has already been issued for a previous year, attach a scanned copy of that certificate.
