Around 4 million adults in Sri Lanka have yet to obtain a Taxpayer Identification Number (TIN), despite the legal requirement for everyone aged 18 and above to register. Inland Revenue Department (IRD) Commissioner Nandana Kumara said around 13 million people have already registered out of an estimated adult population of 17 million.
He shared these figures during a televised interview with Ada Derana. He also addressed public concerns about TIN registration and the belief that obtaining a tax number automatically creates a tax payment obligation.
TIN Registration Does Not Mean Everyone Must Pay Tax
Commissioner Kumara explained that the law requires all individuals aged 18 and above to obtain a TIN.
However, he stressed that registration does not automatically make someone liable to pay income tax. Actual tax payments depend on whether a person’s income meets the relevant tax liability requirements.
This distinction is important for employees, self-employed professionals, pensioners and small business owners. Having a TIN does not mean every registered person must pay income tax.
The Commissioner said misunderstandings about the registration process had created unnecessary fear among the public. Some people still believe that obtaining a TIN automatically places them under an income tax payment obligation.
He explained that the registration requirement aims to improve the country’s tax system and help the Inland Revenue Department maintain a wider record of taxpayers.
Around 4 Million Adults Still Need to Register
The latest figures show that approximately 13 million adults have already obtained their TIN numbers. However, around 4 million people remain outside the registration system. The requirement applies to adults aged 18 and above, regardless of whether they currently have an income tax payment obligation.
For the public, the key difference is between having a tax identification number and being required to pay tax. Registration is a legal requirement, but tax payments depend on the applicable income tax rules.
The IRD’s latest figures show that millions of adults still need to complete their registration. The Commissioner has urged the public to understand this requirement without confusing it with an automatic obligation to pay income tax.
Last modified: November 10, 2026
