Others >> FAQ's

Frequently Asked Questions (FAQ)

1. How to obtaining a Tax Payer Identification Number (TIN)?
2. Alternation of Name or Address in the Already Issued TIN Certificate
3. Obtaining a Temporary VAT Certificate
4. Obtaining Income Tax Clearance Certificate for those who does not have Income Tax file or PAYE file
5. Issuing Permit for Duty concessionary Motor Vehicle

1. How to obtaining a Tax Payer Identification Number (TIN)?

Down Load

- APPLICATION FOR TAX PAYER IDENTIFICATION NUMBER (TIN) - For Individuals or Individual Businesses

- APPLICATION FOR TAX PAYER IDENTIFICATION NUMBER (TIN) Other than for individuals or individual businesses (For Partnerships/Companies/Ministries/Departments/Embassies /Societies/ Organizations/Non Governmental Organizations or the other Institutions.

Eligibility
Those who are liable to pay income tax, value added tax (VAT), Economic Service Charges (ESC). Pay as you earn tax (PAYE) and stamp Duty or should be Importer/Exporter.

Places from where Applications can be Obtained
Taxpayer Service Unit: 1st Floor, South Wing, Department of Inland Revenue, Chittampalam A. Gardiner Mawatha, Colombo 02. or from Regional Offices.

Process of Submitting Applications
Taxpayer Service Unit: 1st Floor, South Wing, Department of Inland Revenue, Chittampalam A. Gardiner Mawatha, Colombo 02.

Fees Payable for Obtaining Application Forms
Nil

Hours for Submitting Applications
From 8:30 a.m. to 4:15 p.m.

Fees Payable for Obtaining the Service
Nil

Time Taken for Providing the Service (Ordinary Service and Priority Service)
In respect of the duly completed applications along with the required documents, the certificate will be issued within 20 minutes.

Supporting Documents Required

1. If an Individual Business or partnership
Certificate of the business registration.
Photocopies of the National Identity Card of the owner/partners

For import :
Commercial invoice and Bill of Lading/Airway Bill

For Export :
Export Development Board (EDB) registration
Other export relevant documents
Registration certificate of Tea Board, Coconut Cultivation Board, Gem and Jewellery Authority (If relevant)

2. If Limited Liability Company

Registered Under Companies Act No 17 of 1982 ( Registered before 03/05/2007)
Application for registration of an existing company (Form 40)
   Certified copy issued by the registrar of companies
Certificate of incorporation (Re registration) (Form 41)
Memorandum of association/ Articles of association with signatures of the Directors and the Notary public
Photocopies of the National Identity Card of the Directors

Registered Under Companies Act No 7 of 2007 ( Registered After 03/05/2007)
Certificate of incorporation (Form 2A)
Application for registration of a company (Form 1)
   Certified copy issued by the registrar of companies
Articles of association with signatures of the Directors
Photocopies of the National Identity Card of the Directors
  BOI registration certificate and BOI Agreement (for BOI companies)

3. Companies Incorporated outside Sri Lanka

Registered Under Companies Act No 17 of 1982 ( Registered before 03/05/2007)
Address (Form 56)
Directors (Form 57)
Authorized Person (Form 58)
Incorporation Certificate (Form 75)

Articles of association with signatures of the Directors

Registered Under Companies Act No 7 of 2007 ( Registered After 03/05/2007)
Address (Form 44)
Directors (Form 45)
Authorized Person (Form 46)
Incorporation Certificate (Form 42)

Articles of association with signatures of the Directors

Form 44 and Form 56 should be certified copies issued by the registrar of companies.

4. Any other project

Request letter of Project Director
Project Agreement


Note
1. Should submit Photocopies of above documents with original. The originals will be returned.

2. If the TIN certificate is
    a. For an individual, the Owner should be present and signed the application.
    b. For a partnership business, a partner should be present and signed the application.
    c. For a Company, a Director should be present and signed the application.

3. If an authorized person comes to collect the certificate, he/she should produce a photo copy of his/her Identity Card
    along with an authorized letter from the person concerned.

4. The TIN certificate is issued only once.

More Details : 2328702

2. Alternation of Name or Address in the Already Issued TIN Certificate

Eligibility
Those who have altered their business names or the address of the business premises mentioned in the certificate.

Places from where Applications can be Obtained
No prescribed application forms.

Process of Submitting Applications
Taxpayer Service Unit: 1st Floor, South Wing, Department of Inland Revenue, Chittampalam A. Gardiner Mawatha, Colombo 02.

Hours for Submitting Applications
From 8:30 a.m. to 4:15 p.m.

Fees Payable for Obtaining the Service
Nil

Supporting Documents Required

Original TIN certificate already issued.
In case change/Alteration of address of company or Form 13 which certify by the Registrar of companies.
In case of change the company name form 4 which issued by the Registrar of companies (with photo copies).
In case of individual or partnership business amended business registration certificate.(with photocopies)
The written request for alteration to be made by the owner of the business or by a director in charge of the company.
In case of income tax payers, the receipt of last payment.

Note
1. The TIN certificate will be issued only to the applicant or authorized person.

2. If the TIN certificate has been lost or misplaced, a duplicate copy will be issued only on submission of an affidavit.

More Details : 2328702

3. Obtaining a Temporary VAT Certificate

Down Load Application for Temporary Registration (VAT)

Eligibility
1. Those who import goods up to a value not exceeding Rs.650,000 per quarter and not exceeding Rs. 2,500,000 per annum.

2. Those who import goods exempted from VAT.

3. Those who import goods not for business purposes.

Places from where Applications can be Obtained
Taxpayer Service Unit: 1st Floor, South Wing, Department of Inland Revenue, Chittampalam A. Gardiner Mawatha, Colombo 02.

Process of Submitting Applications
Taxpayer Service Unit: 1st Floor, South Wing, Department of Inland Revenue, Chittampalam A. Gardiner Mawatha, Colombo 02.

Fees Payable for Obtaining Application Forms
Nil

Hours for Submitting Applications
From 8:30 a.m. to 4:15 p.m.

Fees Payable for Obtaining the Service
Nil

Time Taken for Providing the Service (Ordinary Service and Priority Service)
In case of duly completed applications submitted along with the required documents the certificate will be issued with in 20 minutes.

Supporting Documents Required

Tax payers Identification Number (TIN certificate).
In case of import purposes, the commercial invoice and the Bill of Lading.
In case of export purposes, the export license issued by the Export Development Board or other exports relevant
  documents (Ex.Registration certificate of Tea Board, Coconut Cultivation Board, Gem and Jewellery Authority).
In case of income tax payers, the receipt of last payment.
In case of business, business registration certificate.
NIC of the applicant.

Note
1. All the above documents are to be submitted with photocopies.

2. The VAT application should be signed by the Director/partner or importer.
    
3. If an authorized person comes to collect the certificate, he/she should produce a photo copy of his/her Identity Card
    along with an authorized letter from the person concerned.

More Details : 2328702

 

4. Obtaining Income Tax Clearance Certificate for those who does not have Income Tax file or PAYE file

Eligibility
If total remittance exceeds $ 10,000

Places from where Applications can be Obtained
Taxpayer Service Unit: 1st Floor, South Wing, Department of Inland Revenue, Chittampalam A. Gardiner Mawatha, Colombo 02.

Process of Submitting Applications
Taxpayer Service Unit: 1st Floor, South Wing, Department of Inland Revenue, Chittampalam A. Gardiner Mawatha, Colombo 02.

Fees Payable for Obtaining Application Forms
Nil

Hours for Submitting Applications
From 8:30 a.m. to 4:15 p.m.

Fees Payable for Obtaining the Service
Nil

Supporting Documents Required

Photocopy of NIC & The Passport.
Documentary evidence for date of commencement and cessation of trade business profession or vocation, if applicable.
Documentary evidence in respect of the amount for which clearance is required, these documents may include the
   following.
    a. Photocopy of the
        i.   Certificate of fixed deposit.
        ii.  Saving Bank pass books.
        iii. Bank Statements.
    b. EPF & ETF documents from the respective authorities.
    c. Disposal of movable and immovable properties documents relevant to the transactions.
    d. Gifts letters fromthe donors.
    e. Loans letters from the granters including their income tax file numbers.
    f. Other sources.

More Details : 2328702

5. Issuing Permit for Duty concessionary Motor Vehicle

Issuing Permit for Duty concessionary Motor Vehicle under finance Act No 11 of 2006 amended by the Finance Act No 13 of 2007

Eligibility
Individual taxpayers are eligible for the concession if the following conditions are fulfilled.
    a. Income Tax liability in respect of any period of 5 years of assessments commencing from April 1, 2000 is not less
        than Rs. 250,000 per year.
    b. Such Liability has been settled in full on or before the due dates. (Including self payment dates).
    c. The returns of income for each year of assessment referred to above years of assessment have been submitted on
        due dates.

More Details : 2328702



 
 

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