Those who are liable to pay income tax, value added tax (VAT), Nation Building Tax (NBT), Economic Service Charge (ESC), Employers those who are required to register for Pay-As-You-Earn (PAYE) Scheme, Stamp Duty or Importer/Exporter and Freight Forwarders & Clearing Agents are required to obtain a TIN Certificate.
Documents Required to Obtain a TIN Certificate:
1) In case of Individual Business or Partnership
Certificate of the business registration,
Photocopies of the National Identity Card (NIC) of the
owner/partners.
For Import :
Commercial Invoice endorsed by bank and Bill of
Lading/Airway Bill
For Export:
a) Export Development
Board (EDB) registration,
b) Other export relevant
documents,
c) Registration
certificate of Tea Board, Coconut Cultivation Board, Gem and Jewellery
Authority (If relevant)
2) In case of Limited Liability Company:
A) Registered Under Companies Act No 17 of 1982 ( Registered
before 03/05/2007)
- Application
for registration of an existing company (Form 40) (Certified
copy issued by the registrar of companies)
- Certificate
of incorporation (Re registration) (Form 41)
- Memorandum
of association/ Articles of association with signatures of the
Shareholders and the Notary public
- Photocopies
of the National Identity Card of the Directors.
B) Registered Under Companies Act No 7 of 2007 ( Registered
After 03/05/2007)
§ Certificate of incorporation (Form 2A)
§ Application for registration of a company (Form
1) (Certified copy issued by the registrar of companies)
§ Articles of association with signatures of the
Shareholder
§ Photocopies of the National Identity Card of
the Directors
§ BOI registration certificate and BOI Agreement
(for BOI companies)
3) In case of Companies Incorporated outside Sri Lanka:
A) Registered Under Companies Act No 17 of 1982 ( Registered
before 03/05/2007)
§ Address (Form 56)
§ Directors (Form 57)
§ Authorized Person (Form 58)
§ Incorporation Certificate (Form 75)
§ Articles of association with signatures of the
Shareholders
§ Photocopies of valid Passports of Directors
B) Registered Under Companies Act No 7 of 2007 ( Registered
After 03/05/2007)
§ Address (Form 44)
§ Directors (Form 45)
§ Authorized Person (Form 46)
§ Incorporation Certificate (Form 42)
§ Articles of association with signatures of the
Shareholders
§ Photocopies of valid Passports of Directors
(All documents should be originals or should be certified
copies issued by the Registrar of Companies.)
4) In case of any other Project/ Joint Ventures:
- Request letter of Project Director
- Project Agreement
- Photocopies of NICs or Passports of Directors
- Copy of Registration Certificate issued by the
relevant government authority
Note:
- It is required to submit Photocopies of above
documents with original. The originals will be returned.
- If the TIN certificate is:
1) For an
individual, the Owner should be present and signed the application.
2) For a
partnership business, a partner should be present and signed the application.
3) For a
Company, a Director should be present and signed the application.
- If an authorized person comes to collect the certificate,
he/she should produce a photo copy of his/her Identity Card along with an
authorized letter from the person concerned.
- The TIN certificate is issued only once.
Application form you can download using following link;
- Application
Form for Taxpayer Registration (For Company)
- Application
Form for Taxpayer Registration (For Individual and Proprietorship)
- Application
Form for Taxpayer Registration (For Partnership / Joint Venture / Project)
- Application
Form for Taxpayer Registration (For NGO / Charity / Co-op /Associations
& Clubs / Semi Government Institutions / Government Institutions /
Provident Fund / Trust / Embassy / High Commissions / Others)
- Application
for Tax Type Registration
- Application
for New / Change SVAT Scheme Registration
- Application
for New / Update Sec 22(7) / SP / SDP Registration
