Sri Lankans covered by the country's Taxpayer Identification Number requirements will have to submit a valid TIN Certificate from November 1, 2026 when carrying out a range of financial, property and administrative transactions, according to the Inland Revenue Department.
The requirement is being implemented under provisions introduced through the Inland Revenue (Amendment) Act No. 11 of 2026.
Which transactions require the certificate?
The requirement applies when:
- opening an account at a bank or other financial institution;
- obtaining approval for a building plan;
- registering a motor vehicle;
- renewing a motor vehicle licence;
- registering land or title to land;
- registering a business;
- transferring shares in a Sri Lankan company; and
- obtaining a credit card.
For company-share transfers, the requirement applies to both the transferor and transferee.
Officials responsible for processing the specified transactions are required to ensure that the necessary TIN documentation has been submitted.
TIN itself is not becoming mandatory only in November
The November 1 change should not be confused with the underlying obligation to obtain a TIN.
The Inland Revenue Department has reiterated that TIN registration is already mandatory for resident individuals covered by the existing rules, including adults aged 18 and above under the applicable provisions.
The new practical change is the requirement to produce or verify the TIN Certificate for the specified transactions from November 1.
Verification printout can be used
The Department provides an online facility to verify an existing TIN.
A printed verification result clearly displaying the individual's National Identity Card number and TIN may also be accepted instead of the formal TIN Certificate for the specified transactions.
People who are required to have a TIN but have not yet registered can use the Inland Revenue Department's electronic services.