The Inland Revenue Department has officially announced a deferral of the mandatory Taxpayer Identification Number (TIN) Certificate submission requirement.
- The new effective date is April 1, 2027.
- The requirement was originally due to take effect on November 1, 2026.
- It applies to individuals participating in eight specified transactions under Circular No. SEC/PN/IT/2026/05, dated September 22, 2026.
- The mandate was enacted under subsection (6) of Section 103 of the Inland Revenue Act, No. 24 of 2017, as amended by the Inland Revenue (Amendment) Act, No. 11 of 2026.
- The delay was approved by the Ministry of Finance following a significant surge in demand for TIN certificates from both the general public and transaction participants.
- During the extended transition period, the department will roll out alternative and more convenient issuance mechanisms for individuals who are already registered.
- Individuals who have not yet obtained a TIN are encouraged to complete their registration through the department’s online e-Services platform.
- The public notice (Ref: SEC/PN/IT/2026/06) was authorized by the Commissioner General of Inland Revenue.
