How to Obtaining a Taxpayer Identification Number (TIN)

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

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