24. Amendment of section 103 of the principal enactment

Official English translation. Where it differs from the Sinhala or Tamil text, the Act itself says which text prevails.

Section 103 of the principal enactment is hereby amended by the addition immediately after subsection (5) of that section, of the following new subsections: -

“(6) (a) The Commissioner-General shall issue a

TIN Certificate to every person who is assigned a TIN under this section.

(b)

With effect from April 1, 2026, a person specified under subsection (3) of section 102 shall be required to submit the TIN Certificate for each of the purposes specified in Column I of the Table below and it shall be the responsibility of the relevant official specified in the corresponding entry in Column II of that Table to ensure compliance by that person of such requirement: -

Table

Column I

Column II

Purpose

Relevant official to open any account at any financial institution

Manager of the financial institution to obtain approval for a building plan

Chairman, Director

Enforcement or

Commissioner of the Local

Authority to register a motor vehicle

Commissioner-General of

Motor Traffic to renew the licence of a motor vehicle

Provincial Revenue

Commissioner or

Divisional Secretary to register a land or title to a land

Registrar-General of the Registrar General’s

Department to register a business

Divisional Secretary to transfer shares of a company incorporated in

Sri Lanka, by the transferee and transferor

Registrar-General of

Companies to obtain a credit card

Manager of the bank or credit card issuing entity

(c)

For the purpose of this subsection, the Commissioner-General and the relevant official specified in paragraph (b), may enter into an agreement for an alternative method of verifying the TIN Certificate.

(d)

The Commissioner-General may issue guidelines for the effective implementation of the provisions of this subsection.

(7)

The provisions of this section shall not apply to –

(a)

a person whose registration has been refused by the Commissioner-General under the provisions of section 102; or

(b)

a person who is restrained from obtaining a TIN Certificate in terms of the provisions of any other written law.

(8)

For the purposes of this Act, a TIN shall not be a secret or confidential information.”.

Read on from s 25