–  The Inland Revenue Department has announced that a valid Taxpayer Identification Number (TIN) certificate will be mandatory for eight specified transactions from November 1, 2026, under amendments to the Inland Revenue Act.According to the department, the requirement has been introduced under the Inland Revenue (Amendment) Act, No. 11 of 2026, and will apply to persons specified under Section 102(3) of the Inland Revenue Act, No. 24 of 2017, as amended.From November 1, individuals will be required to submit a valid TIN certificate when carrying out the following transactions:

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 in a company incorporated in Sri Lanka, by both the transferor and the transferee.

8. Obtaining a credit card.

The department said the relevant officials and institutions must ensure that the required TIN certificate is submitted before processing or completing any of these transactions.

The requirement to obtain a TIN applies to resident individuals who were aged 18 or above as of December 31, 2023, as well as those who turned or will turn 18 on or after January 1, 2024, upon reaching that age.

This obligation was introduced through Extraordinary Gazette Notification No. 2334/21 dated May 31, 2023, issued under Section 102(3) of the Inland Revenue Act.

The Inland Revenue Department has advised individuals who have not yet obtained a TIN to register through its e-Services portal.

Applications can be submitted through the department’s online registration service.

Individuals have also been advised to ensure that they possess a valid TIN certificate and provide a copy to the relevant institution or official when carrying out any of the specified transactions.

The department further said individuals could verify their TIN through its e-Services portal. A printout of the verification result clearly displaying the individual’s National Identity Card (NIC) number and TIN may be accepted as an alternative to the official TIN certificate.

The Commissioner General of Inland Revenue has urged the public to take the necessary steps to obtain and verify their TIN certificates ahead of the November 1 deadline to avoid potential delays when carrying out the specified transactions.