Tax Agent

“Tax Agent” means an agent who is appointed by the taxpayer to interact with the Commissioner General on behalf of such taxpayer to prepare returns and schedules in respect of any type of taxes administered by the Commissioner General for the purposes of e-Services.

The persons who have obtained Taxpayer Identification Number (TIN), now you can register as “Tax Agent” if the below mentioned one of the qualification has been obtained;

1. a member of CA Sri Lanka; or
2. an Attorney-at-Law; or
3. a member of Sri Lanka Institute of Taxation; or
4. an Individual registered as an auditor under the companies (Auditors) regulations, is approved by the Commissioner General of Inland Revenue (CGIR); or
5. an Individual approved by the CGIR as an Authorized Representative; or
6. any special firm or any other firm which is specialized for computation of Income Tax under PAYE scheme; or
7. Individuals with following qualifications and three years experience in accounting;

• Executive Level I Examination/Certificate in Accounting and Business (CAB) Level I/Certified Business Accountant (CBA)/ Certified Tax Advisor of the CA Sri Lanka; or
• Certificate in Business Accounting of Chartered Institute of Management Accountants (CIMA); or
• Professional qualification foundation level of ACCA; or
• Managerial Level (Level 03) Intermediate Level Certificate of the CMA; or
• Membership of the Association of Accounting Technicians (AAT).

A Tax Agent is entitled to act as preparer for the purpose of furnishing any of the tax returns on behalf of a taxpayer, further Tax Agent can upload any schedules after preparing by themselves as Authorizer.

The above registration can be obtained by visiting Taxpayer Service Unit (Manual) and also be available through e-Service (online).