In a move aimed at enhancing taxpayer compliance and easing the digital filing process, Sri Lanka’s Inland Revenue Department (IRD) has extended the validity period of Personal Identification Numbers (PINs) issued to taxpayers until 30 November 2025. This extension is part of ongoing efforts to digitize tax administration and improve revenue collection amid growing fiscal challenges.
The decision, announced by the IRD in a statement issued on 31 July, applies to individuals, partnerships, and corporate entities required to file tax returns for the 2024/2025 year of assessment. The PIN acts as a critical access key to the Revenue Administration Management Information System (RAMIS)—the IRD’s digital platform for filing returns, making payments, and communicating with tax authorities.
Apart from individual taxpayers, the same PIN grants access to the Authorisation of Staff/Tax Agent portal, allowing companies and partnerships, both resident and non-resident, to authorise employees or agents through Staff Identification Numbers (SSID) to file returns on their behalf.
The IRD reiterated that filing tax returns online is compulsory for all taxpayers under Section 113 of the Inland Revenue Act No. 24 of 2017. This includes those required to submit Simplified Individual Income Tax Returns, standard Individual Returns, Partnership Income Tax Returns, and returns for Resident and Non-Resident Companies and Corporations.
Taxpayers who have lost their PINs are advised to request a new one using the e-Services feature on the IRD’s official website.
Despite progress in digitalization, the IRD faces considerable challenges in broadening the country’s tax base. Although around 10 million Taxpayer Identification Numbers (TINs) have been issued, IRD officials estimate that only 1.7 to 1.8 million of those belong to adults over 18 who are active in the tax system—highlighting a significant gap in compliance. Since January 2024, it has been mandatory for all adults above 18 to register for TINs in an effort to bring more individuals into the formal tax net.
In its 2024 performance report, the IRD said it had collected 95% of its Rs. 1.07 trillion income tax target, contributing to 39% of total government revenue, while VAT accounted for 50%. However, concerns remain about the department’s ability to meet the 2025 revenue target of Rs. 2,195 billion.
The International Monetary Fund (IMF), in its July 2025 review, stressed that sustained revenue mobilisation is essential to ensure fiscal stability. It called for improvements in tax compliance, tightening tax exemptions, and public financial management, along with better targeting of social support measures to safeguard vulnerable communities.
