Issuing of Privilege Cards

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Privilege Card Scheme for Individual Taxpayers

The Taxpayer Privilege Card Scheme is a special initiative launched by the Inland Revenue Department to recognize and reward responsible citizens who consistently fulfill their tax obligations.

These Individuals play a vital role in strengthening the Sri Lankan economy and supporting national development through their continued compliance and timely contributions. This program serves as a gesture of sincere gratitude for their commitment, integrity, and civic responsibility.

Objectives of the Scheme

The Taxpayer Privilege Card Scheme is designed to achieve the following objectives:

Encourage voluntary Self-Assessed tax payments by Individual Taxpayers
Reduce tax evasion among Individual Taxpayers
Recognize and show respect for high-contributing Taxpayers

Eligibility for the Privilege Card

An Individual Taxpayer is eligible to receive a Privilege Card only if all the following conditions are met:

The Taxpayer must have paid Income Tax equal to or greater than the eligible annual Self-Assessment payments for the immediately preceding Year of Assessment.
The Taxpayer must have submitted Return of Income immediately preceding Year of Assessment on or before 30^th November of the previous year.
This requirement does not apply to Individuals who are not required to file a Return of Income.
All taxes declared in the Return of Income, including Self-Assessment payments, must have been paid on or before the respective due dates.
Additionally, any source tax deductions must be paid, and the related returns submitted by the withholding agent to the Commissioner General on or before the applicable deadlines.
The Taxpayer’s compliance history must reflect a consistent and acceptable pattern of adherence to all relevant tax obligations and requirements.

Types of Privilege Cards

The Inland Revenue Department issues two categories of Taxpayer Privilege Cards based on the Income Tax contribution of individual Taxpayers in the immediately preceding Year of Assessment relevant to the current calendar year:

Gold Card
- Eligibility Criteria:
Silver Card
- Eligibility Criteria:

Procedure for the application of Privilege Card

Individual Taxpayers who meet the eligibility criteria for the Gold Card or Silver Card must submit a duly completed application, using the specified format available on the IRD Web Portal.

Applications should be forwarded to the Commissioner, Revenue Monitoring Unit, on or after 15^th November of the preceding calendar year, and no later than 31^st January of the relevant calendar year.

Ex: The application for the year 2026 should be submitted on or after 15.11.2025, but before 31.01.2026.

Required Supporting Documents
The following documents must be attached to the application
- A copy of the relevant Return of Income
  (Applicable only if the applicant has an Income Tax File and the return was filed manually)
- A copy of the National Identity Card (NIC) or Passport
- A copy of the T-10 Certificate (if applicable)
Submission of Application
All required documents and the completed application form may be submitted via one of the following methods:
- Email: Send to rm@ird.gov.lk
- By hand or Registered post: Deliver to the Revenue Monitoring Unit, 6^th Floor, Inland Revenue Department
Issuance of the Privilege Card
If the applicant meets all eligibility requirements and the Commissioner General of Inland Revenue is satisfied with their compliance history, the Taxpayer Privilege Card will be issued within three (3) weeks of application submission.

Notice :
Individual Taxpayers who Eligible for Privilege Cards scheme 2025 are requested to submit their duly filled applications on or before 15.06.2025.

Benefits of Privilege Cards

S/No.	Benefits
General
1.	Privilege card holder provided an opportunity to meet with higher management, including the Commissioner General of Inland Revenue, on a priority basis.	√	√
2.	Privilege card holder provided priority access to meet with their respective officers.	√	√
3.	A nominated officer from each Tax Services Unit is assigned to handle functions related to Privilege card holder.	√	√
4.	A Vehicle sticker will be provided to all eligible Privilege Card holders	√	√
5.	Tax consultancy services were provided at the premises of Privilege card holder when necessary.	√	√
6.	Elegant Brooch with a special logo will be presented to Privilege card holder when issuance of the card	√	√