View Procedure

Category

Import / Export

Responsible Agency       

Inland Revenue Department

Address : Department of Inland Revenue,
Sir Chittampalam A Gardiner Mawatha,
Colombo 02

Phone: 011 213 5135

Email:  cgir@ird.gov.lk

Legal base of the Procedure

Inland Revenue Act, no. 24 of 2017

Processing Time

In respect of the duly completed applications along with the required documents, the certificate will be issued within 40 minutes. For applications submit before 3.00pm the certificate will be issued on the same day, otherwise on the following day.

No.

Type of documents

1

Individual Business or Partnership

• Certificate of the business registration,
• Photocopies of the National Identity Card (NIC) of the owner/partners.

For import : Commercial Invoice endorsed by bank 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

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 Shareholders 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 Shareholder
• Photocopies of the National Identity Card of the Directors
• BOI registration certificate and BOI Agreement (for BOI companies)

 Companies Incorporated in Sri Lanka

 Under Companies Act No 17 of 1982

• Address (Form 56)
• Directors (Form 57)
• Authorized Person (Form 58)
• Incorporation Certificate (Form 75)

Under Companies Act No 7 of 2007

• Address (Form 44)
• Directors (Form 45)
• Authorized Person (Form 46)
• Incorporation Certificate (Form 42)

4

Project/ Joint Ventures:

• Request letter of Project Director
• Project Agreement
• Photocopies of NICs or Passports of Directors
• Copy of Registration Certificate issued by the relevant government authority

Step 1

Applicant should submit the duly filled application with relevant documents

Step 2

Department of Inland Revenue process the application

Step 3

Department of Inland Revenue will issue the license to applicant