The Inland Revenue Department has announced that individuals will be required to produce a valid Taxpayer Identification Number (TIN) Certificate when carrying out several specified transactions from November 1, 2026.
The requirement applies under provisions introduced through the Inland Revenue (Amendment) Act, No. 11 of 2026.
According to the Inland Revenue Department, a TIN is mandatory for resident individuals who were aged 18 or above as of December 31, 2023, as well as those who reach the age of 18 on or after January 1, 2024.
The Department said the requirement is based on Extraordinary Gazette Notification No. 2334/21, issued on May 31, 2023, under Section 102(3) of the Inland Revenue Act, No. 24 of 2017, as amended.
From November 1, individuals covered by the relevant provisions will have to submit a valid TIN Certificate when undertaking the following transactions:
- Opening an account with a bank or financial institution
- Obtaining approval for a building plan
- Registering a motor vehicle
- Renewing a motor vehicle licence
- Registering land or a title to land
- Registering a business
- Transferring shares of a company incorporated in Sri Lanka
- Obtaining a credit card
The Department said officials responsible for processing these transactions have been instructed to verify that a valid TIN Certificate has been submitted before completing the relevant transaction.
Individuals who do not yet have a TIN have therefore been advised to obtain one before carrying out any of the specified activities.
Applications for a TIN can be submitted through the Inland Revenue Department's e-Services platform.
The Department also advised TIN holders to retain a valid copy of their certificate and produce it to the relevant institution or official whenever required.
In addition, individuals can verify their TIN through the Department's e-Services portal. A printout of the verification result showing both the individual's National Identity Card number and TIN may also be accepted in place of the official TIN Certificate for the specified transactions.
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