The Inland Revenue Department has officially announced a deferral of the mandatory Taxpayer Identification Number (TIN) Certificate submission requirement, pushing the effective deadline to April 1, 2027.

The requirement was originally scheduled to take effect on November 1, 2026, applying 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 decision to delay implementation was reached with the approval of the Ministry of Finance following a significant surge in demand for TIN certificates observed across both the general public and transaction participants.

During the extended transition period leading up to April 1, 2027, the tax authority will roll out alternative and more convenient issuance mechanisms for individuals who are already registered. Additionally, the Inland Revenue Department encourages individuals who have not yet obtained a TIN to complete their registration through its online e-Services platform.

The public notice (Ref: SEC/PN/IT/2026/06) was authorized by the Commissioner General of Inland Revenue.