---
title: Understanding the Mandatory Registration of Resident Persons in Sri Lanka under Section 102 of the Inland Revenue Act
description: "Introduction: As we usher in the new year, residents of Sri Lanka face a significant change in tax regulations. Effective January 01, 2024, individuals aged 18 or older, or those reaching this milestone after the specified date, are obligated to register with the Inland Revenue Department and obtain a Taxpayer Identification Number (TIN). Additionally, individuals […]"
image: https://anandasirisena.com/hubfs/Imported_Blog_Media/Navy-and-Orange-Modern-Tax-Prep-Service-Facebook-Post.png
---

[Skip to content](https://anandasirisena.com/understanding-the-mandatory-registration-of-resident-persons-in-sri-lanka-under-section-102-of-the-inland-revenue-act#main-content)

![CORPORATE SECRETARIES (1)](https://anandasirisena.com/hs-fs/hubfs/CORPORATE%20SECRETARIES%20(1).png?width=1000&height=563&name=CORPORATE%20SECRETARIES%20(1).png)

Open main navigation

Close main navigation

- [Contact us](https://anandasirisena.com/understanding-the-mandatory-registration-of-resident-persons-in-sri-lanka-under-section-102-of-the-inland-revenue-act#contact)

[Contact us](https://anandasirisena.com/understanding-the-mandatory-registration-of-resident-persons-in-sri-lanka-under-section-102-of-the-inland-revenue-act#contact)

 Dec 30, 2023, 1:13:41 PM

# Understanding the Mandatory Registration of Resident Persons in Sri Lanka under Section 102 of the Inland Revenue Act

[Isura Sirisena](https://anandasirisena.com/author/isura-sirisena)

Share: [facebook-f icon](http://www.facebook.com/share.php?u=https://anandasirisena.com/understanding-the-mandatory-registration-of-resident-persons-in-sri-lanka-under-section-102-of-the-inland-revenue-act) [linkedin-in icon](http://www.linkedin.com/shareArticle?mini=true&url=https://anandasirisena.com/understanding-the-mandatory-registration-of-resident-persons-in-sri-lanka-under-section-102-of-the-inland-revenue-act) [Twitter icon](https://twitter.com/intent/tweet?url=https://anandasirisena.com/understanding-the-mandatory-registration-of-resident-persons-in-sri-lanka-under-section-102-of-the-inland-revenue-act) [pinterest-p icon](http://pinterest.com/pin/create/link/?url=https://anandasirisena.com/understanding-the-mandatory-registration-of-resident-persons-in-sri-lanka-under-section-102-of-the-inland-revenue-act) [envelope icon](mailto:?body=https://anandasirisena.com/understanding-the-mandatory-registration-of-resident-persons-in-sri-lanka-under-section-102-of-the-inland-revenue-act)

**Introduction:** As we usher in the new year, residents of Sri Lanka face a significant change in tax regulations. Effective January 01, 2024, individuals aged 18 or older, or those reaching this milestone after the specified date, are obligated to register with the Inland Revenue Department and obtain a Taxpayer Identification Number (TIN). Additionally, individuals earning an income exceeding Rs. 1,200,000 for a year of assessment must register for Income Tax.

![](https://anandasirisena.com/hs-fs/hubfs/Imported_Blog_Media/Navy-and-Orange-Modern-Tax-Prep-Service-Facebook-Post.png?width=940&height=788&name=Navy-and-Orange-Modern-Tax-Prep-Service-Facebook-Post.png)

 #image\_title

**Consequences of Non-Compliance:** Failure to adhere to the registration requirements will result in the Inland Revenue Department automatically registering individuals, subjecting them to penalties not exceeding Rs. 50,000. It is crucial for residents to proactively register to avoid unnecessary penalties and legal complications.

**Notification and Downloadable Gazette:** The official notification outlining the registration requirements can be found in the extraordinary gazette available for download on the Inland Revenue Department’s website. Interested individuals can access the gazette through [this link](http://www.ird.gov.lk/en/publications/sitepages/gazette.aspx?menuid=1602).

**Methods of Registration:**

1. **Online Registration:** 
     - Visit the Inland Revenue Department website at [www.ird.gov.lk](http://www.ird.gov.lk/).
     - Access e-Services and click on “Taxpayer Registration.”
     - Choose the relevant category and complete the application form.
     - After submission, the department will review the application.
     - Upon approval, a certificate containing the TIN and a one-time PIN will be emailed to the provided address.
     - This process also allows individuals to create a web account for online facilities.
2. **Registration by Post or In-Person:** 
     - Obtain a physical copy of the Application Form for Registration from the official website [here](http://www.ird.gov.lk/en/Downloads/TaxpayerRegistrationDocs/TPR_002_E-R2.0.pdf).
     - Complete the form and submit it to the Primary Registration Unit on the 2nd Floor of the IRD Head-office or the nearest Regional/Metropolitan Office.

**Required Documents:** For online registration, a PDF of the National Identity Card (both sides) must be uploaded. If there has been a change in the address specified on the NIC, a copy of an acceptable document reflecting the new address should also be uploaded.

**Conclusion:** As the deadline for mandatory registration approaches, it is essential for eligible individuals to familiarize themselves with the process and complete the registration to ensure compliance with the Inland Revenue Act. Proactive registration not only avoids penalties but also enables individuals to manage their tax obligations efficiently. Stay informed, adhere to the guidelines, and embrace the changes for a financially responsible and legally compliant future.

[Tax in Sri Lanka](https://anandasirisena.com/tag/tax-in-sri-lanka), [Business News](https://anandasirisena.com/tag/business-news)

## Related posts

[![](https://anandasirisena.com/hs-fs/hubfs/Imported_Blog_Media/Company-is-Incorporated-Now-What-1-1.jpg?height=200&name=Company-is-Incorporated-Now-What-1-1.jpg)](https://anandasirisena.com/company-registration-in-sri-lanka)

[company registration](https://anandasirisena.com/tag/company-registration), [company secretary](https://anandasirisena.com/tag/company-secretary), [Company Registration Sri Lanka](https://anandasirisena.com/tag/company-registration-sri-lanka)

## [Company is Registered, Now What?](https://anandasirisena.com/company-registration-in-sri-lanka)

[Isura Sirisena](https://anandasirisena.com/author/isura-sirisena) 

 Jan 9, 2024, 1:52:27 PM

Navigating Success: A Comprehensive Guide to Company Registration in Sri Lanka and Company...

[Read more](https://anandasirisena.com/company-registration-in-sri-lanka)

[eROC](https://anandasirisena.com/tag/eroc), [company registration](https://anandasirisena.com/tag/company-registration), [company secretary](https://anandasirisena.com/tag/company-secretary), [Company Registration Sri Lanka](https://anandasirisena.com/tag/company-registration-sri-lanka)

## [Company Registration in Sri Lanka is Now Online](https://anandasirisena.com/company-registration-in-sri-lanka-is-now-online)

[Isura Sirisena](https://anandasirisena.com/author/isura-sirisena) 

 Jan 11, 2024, 7:32:51 PM

Embarking on the journey to register your company in Sri Lanka has never been more convenient and...

[Read more](https://anandasirisena.com/company-registration-in-sri-lanka-is-now-online)

[ASAC](https://anandasirisena.com/tag/asac), [eROC](https://anandasirisena.com/tag/eroc), [Company Registration Sri Lanka](https://anandasirisena.com/tag/company-registration-sri-lanka)

## [Company Registration in Sri Lanka – Updated 2023](https://anandasirisena.com/company-registration-in-sri-lanka-updated-2023)

[Isura Sirisena](https://anandasirisena.com/author/isura-sirisena) 

 Nov 28, 2023, 1:49:55 AM

In our ongoing commitment to keeping our readers informed about the latest developments, we bring...

[Read more](https://anandasirisena.com/company-registration-in-sri-lanka-updated-2023)

[facebook-f icon](https://www.facebook.com/AnandaSirisena.lk/) [linkedin-in icon](https://lk.linkedin.com/company/anandasirisenaandco) [Twitter icon](https://twitter.com/AnandaSirisena) [instagram icon](https://www.instagram.com/asac.lk)

---

[![](https://anandasirisena.com/hs-fs/hubfs/Untitled%20design%20(73)-1.png?width=220&height=97&name=Untitled%20design%20(73)-1.png)](https://anandasirisena.com/)

70/2/3B, D. S. Senanayake Mawatha, Colombo 08. Sri Lanka

Copyright © 2026,

```json
{
  "@context" : "https://schema.org",
  "@type" : "BlogPosting",
  "author" : {
    "@type" : "Person",
    "name" : "Isura Sirisena",
    "url" : "https://anandasirisena.com/author/isura-sirisena"
  },
  "dateModified" : "2024-02-04T19:28:36.890Z",
  "datePublished" : "2023-12-30T07:43:41.000Z",
  "headline" : "Understanding the Mandatory Registration of Resident Persons in Sri Lanka under Section 102 of the Inland Revenue Act",
  "image" : [ "https://anandasirisena.com/hubfs/Imported_Blog_Media/Navy-and-Orange-Modern-Tax-Prep-Service-Facebook-Post.png" ],
  "mainEntityOfPage" : {
    "@id" : "https://anandasirisena.com/understanding-the-mandatory-registration-of-resident-persons-in-sri-lanka-under-section-102-of-the-inland-revenue-act",
    "@type" : "WebPage"
  },
  "publisher" : {
    "@type" : "Organization",
    "logo" : {
      "@type" : "ImageObject",
      "url" : "https://anandasirisena.com/hubfs/Untitled%20design%20(73)-1.png"
    }
  }
}
```