The Inland Revenue Department (IRD) has postponed the mandatory submission of Taxpayer Identification Number (TIN) certificates for eight specified transactions until 1 April 2027.
The requirement was due to take effect on 1 November 2026. The IRD said the postponement was approved by the Ministry of Finance following a significant increase in demand for TIN certificates, both from people carrying out the specified transactions and from the wider public.
The requirement was introduced under Section 103(6) of the Inland Revenue Act, No. 24 of 2017, as amended by the Inland Revenue (Amendment) Act, No. 11 of 2026, through Circular No. SEC/PN/IT/2026/05 dated 22 September 2026.
During the extension, the department plans to introduce more convenient ways for individuals already registered for a TIN to obtain their certificates.
Those who have yet to obtain a TIN have been encouraged to register through the IRD’s online e-Services platform.
The department stressed that the requirement had been postponed, rather than cancelled, and would take effect on 1 April 2027.
