What is TIN ?

Taxpayer Identification Number (TIN) is a unique number issued by the Inland Revenue Department (IRD) of Sri Lanka for tax purposes.

Who should obtain a TIN No?

• Every person liable to furnish a return of income for a year of assessment
• Following Resident Individuals:
  • Doctors
  • Chartered Accountants
  • Management Accountants
  • Engineers
  • Professional Bankers
  • Quantity Surveyors
  • Attorneys-at-Law
  • Persons who registered their businesses in Divisional Secretariats
  • The persons who have vehicles registered (other than Three wheelers, Motor bicycles and Hand Tractors) in the Department of Motor Traffic
  • The persons who have purchased or acquired by virtue of Deeds Transfer, any immovable property in Sri Lanka on or after April 1, 2018
  • Employees whose monthly contribution from both employee and employer to any Provident Fund is more than Rs. 20,000/-
  • Any individual who obtains approval for a building plan from a Local Authority
  • Any other individual who receives payment of Rs. 100,000 per month or Rs. 1,200,000 for a twelve-month period for providing any services in Sri Lanka
  • Any individual who is at the age of 18 years or more, or who attains the age of 18 years on or after January 01, 2024

TIN will be mandatory to: