Sri Lanka: a TIN certificate is required for eight transactions from 1 April 2027

From 1 April 2027, a valid Taxpayer Identification Number (TIN) certificate is required for eight specified transactions in Sri Lanka, for people specified under Section 102(3) of the Inland Revenue Act, No. 24 of 2017, as amended. The Inland Revenue Department (IRD) set the rule out in notice SEC/PN/IT/2026/05, dated 22 September 2026, under the Inland Revenue (Amendment) Act, No. 11 of 2026.

The requirement was due to take effect on 1 November 2026. On 5 November 2026, the department deferred it to 1 April 2027 in a public notice approved by the Ministry of Finance, after a surge in demand for TIN certificates from people carrying out the specified transactions and from the wider public. The requirement is postponed, not cancelled.

The eight transactions

The eight transactions are:

1. Opening an account at any bank or financial institution.
2. Obtaining approval for a building plan.
3. Registering a motor vehicle.
4. Renewing a motor vehicle licence.
5. Registering land or a land title.
6. Registering a business.
7. Transferring shares of a company incorporated in Sri Lanka.
8. Obtaining a credit card.

Only the share transfer needs two certificates, one from the transferor and one from the transferee. For the other seven, the person carrying out the transaction shows their own certificate, and the IRD notice requires the responsible official to check it before the transaction is processed. The list is closed: eight transactions are covered, and the rule does not extend to every bank or government transaction in Sri Lanka.

Who must hold a TIN

The TIN itself is older than the certificate check. Under Extraordinary Gazette Notification 2334/21, dated 31 May 2023 and issued under Section 102(3), obtaining a TIN is mandatory for resident individuals who were 18 or older on 31 December 2023, and for anyone who turns 18 on or after 1 January 2024, from the day they reach that age. Everyone who registers for a TIN is issued a TIN certificate, which is the document the 1 April 2027 rule calls for.

What changes on 1 April 2027 is the document that must be shown, not the tax rate anyone pays. The certificate has to be submitted before any of the eight transactions can be processed, and that check is the new requirement.

How to get or check a TIN

People without a TIN can apply through the IRD e-Services platform, and people who already hold one can verify it through the same portal, where the TIN is displayed after successful verification. A printout of the verification result, showing the National Identity Card number and TIN, may also be accepted instead of the official certificate. During the extended period, the department plans to introduce easier ways for people who already hold a TIN to obtain their certificates, in physical or digital form. People who have not yet registered are encouraged to do so through the e-Services platform before the new date.

One date in older coverage needs correcting. The Amendment Act originally had officials asking for the certificate from 1 April 2026, but the September notice and the accompanying circular, SEC/2026/E/07, moved the start to 1 November 2026. That date was itself deferred on 5 November 2026, so 1 April 2027 is the date that now applies.

Last verified 6 November 2026. This piece was updated on 6 November 2026 to reflect the deferral announced on 5 November 2026.