What the TIN is
The TIN is the number Inland Revenue Department (IRD) assigns to a taxpayer in Sri Lanka. It follows you across every tax you deal with: VAT, income tax and withholding. Businesses that pay you will ask for it before they release payment, because they report their suppliers to Inland Revenue Department (IRD) by this number.
Who needs one
Everyone resident in Sri Lanka aged 18 or over must hold a TIN — that has been the rule since 1 January 2024, whether or not you owe any tax, with a penalty of up to Rs. 50,000 for not registering. Every company incorporated or registered in Sri Lanka must register with the Commissioner-General within 30 days. Anyone importing or exporting goods commercially must have one. You also need a TIN to open an account at a financial institution, get a credit card, register a motor vehicle or renew its licence, register land or a business, get a building plan approved, or transfer shares in a Sri Lankan company.
How to register, step by step
- Go to ird.gov.lk, open e-Services and choose Taxpayer Registration, then pick your category — individual, partnership, company or other entity.
- Attach the documents for that category. An individual uploads a single PDF of the National Identity Card showing both sides, or a valid passport if you are a foreign national. A company uploads the Certificate of Incorporation (Form 2A), Form 01 and all Form 20s certified by the Registrar of Companies, the Articles of Association, and the NIC of every director.
- If the address you are registering differs from the one on the NIC, add a utility bill, bank statement or passbook, or a Grama Niladhari certificate.
- Submit and wait for IRD to review it. The TIN certificate and a one-time PIN are emailed to the address you gave.
- Log in with the PIN and register the tax types you actually need — Income Tax, VAT, APIT or WHT — then request SSIDs if staff or a tax agent will file on your behalf.
How to find or check a TIN
IRD e-Services has "Verify Authenticity of Registration", which checks whether a person is registered with the Department, and "Verify Authenticity of Certificate" for certificates IRD has issued. Both sit on the public side of eservices.ird.gov.lk. The IRD call centre is 1944.