With effect from June 01, 2023:
- Practitioners registered with the Sri Lanka Medical Council established under the Medical Ordinance (Chapter 105)
- Members of the Institute of Chartered Accountants of Sri Lanka established by Act, No. 23 of 1959
- Members of the Institute of Certified Management Accountants of Sri Lanka incorporated by Act, No. 23 of 2009
- Members of Institution of Engineers Sri Lanka incorporated by Act. No. 17 of 1968
- Members of Association of Professional Bankers, Sri Lanka
- Members of Sri Lanka Institute of Architects incorporated by Sri Lanka Institute of Architects Law, No. 01 of 1976
- Members of Institute of Quantity Surveyors Sri Lanka incorporated by Act, No. 20 of 2007
- Attorneys-at-Law of the Supreme Court of Sri Lanka
- The persons who registered their businesses in Divisional Secretariats
- The persons who have vehicles registered (other than Three wheelers, Motor bicycles and Hand Tractors) in Department of Motor Traffic
- The persons who have purchased or acquired by virtue of Deeds Transfer, of any immovable property in Sri Lanka on or after April 1, 2018.
- Employee whose monthly contribution from both employee and employer to any Provident Fund is more than Rs. 20,000/-
- Any individual who obtains approval for a building plan from a Local Authority
- Any other individual who receives payment of Rs.100.000/- per month or Rs.1,200,000/- for twelve-month period for providing any services in Sri Lanka
With effect from January 01, 2024, any individual who does not belong to any category in
- Who is at the age of 18 years or more as at December 31, 2023, or
- Who attains the age of 18 years on or after January 01, 2024, after attaining the age of 18 years.