- On 01 February, 2024
Registration of Sri Lankan Expatriates, Dual Citizens/Permanent Citizens living abroad Under the Inland Revenue Act No.24 of 2017 (IRA)
In terms of section 102 (1) of IRA, that every person chargeable with Income Tax shall obtain registration with the Commissioner General of Inland Revenue (CGIR). Accordingly, any Sri Lankan expatriate, a dual citizen or a permanent citizen having a taxable income as per the provisions of IRA is mandatory to register under the said section.
Further to that, the minister in terms of section 102(3) of IRA may specify the additional classes of persons who is required to get the registration under IRA irrespective of the chargeability thereunder. The gazette notification bearing No.2334/21 dated 31.05.2023 issued in line with the above provision specifies such additional categories including those who are at the age of 18 years as at the date of 31.12.2023 and attaining such age on or after the date of 01.01.2024. Anyway, the said gazette notification is not applicable in the case of Sri Lankan non-residents. Therefore, any Sri Lankan non-resident person is not required to get the registration as above.
However, the government budget for the year 2024 has made proposals to mandate the TIN requirement for the purposes of the following activities within Sri Lanka. Therefore, any nonresident person intending to perform such an activity is advised to be registered with the CGIR. (For the registration, procedure please refer to the notice dated 27.12.2023 published in the Inland Revenue web portal.www.ird.gov.lk -Useful information: News/Notices)
- Opening a current Account
- Obtaining approval for a building plan
- Registering a motor vehicle, renewing the revenue license
- Registering title deeds on lands.