How to Execute a Sri Lanka Power of Attorney from UK, USA, Australia & Canada

1. Introduction & The Statutory Framework

Members of the Sri Lankan diaspora living in the United Kingdom, United States, Australia, Canada, New Zealand, the European Union, and the Middle East frequently require trusted representation in Sri Lanka to sell ancestral land, purchase commercial property, partition co-owned estates, manage banking assets, or instruct legal counsel in court proceedings. Because the grantor cannot physically attend notarial executions in Sri Lanka, a Power of Attorney (POA) is the essential legal instrument.

In Sri Lanka, powers of attorney are governed by the Powers of Attorney Ordinance No. 4 of 1902 (as amended) and read in conjunction with the Registration of Documents Ordinance and the Prevention of Frauds Ordinance. For any Power of Attorney to be validly used by an attorney-in-fact to execute property deeds (such as a Deed of Transfer, Gift, Mortgage, or Lease) before a licensed Sri Lankan Notary Public, strict statutory requirements must be satisfied.

2. General vs. Special Power of Attorney

It is critical to distinguish between two forms of appointment before signing:

• General Power of Attorney: Grants broad authority to manage general personal, financial, and administrative affairs. Warning: Most Land Registries and lending institutions in Sri Lanka will refuse to register property transfers executed under a vague General POA that lacks specific property identification.
• Special (Specific) Power of Attorney: Strictly drafted to confer specific, defined authorities. For land sales or conveyancing, the instrument must explicitly identify the subject land parcel, including the exact allotment number, surveyor plan number, surveyor's name, date of plan, local registration division, and the metes and bounds schedule.

3. Attestation Options in Foreign Jurisdictions

When executing the document abroad, the grantor must choose between two sanctioned execution methods:

4. Statutory Stamping & The 30-Day Rule

Once signed and legalized, the physical original instrument must be couriered to Sri Lanka. Under the Stamp Duty Act, foreign-executed documents must be presented to the Inland Revenue Department (IRD) or a designated Provincial Revenue Department within thirty (30) days of receipt in Sri Lanka for adjudication and payment of statutory stamp duty.

If the instrument is not stamped within this strict 30-day window, severe statutory penalties are imposed, and the document cannot be admitted as evidence or accepted for registration until all penalties are resolved.

5. Mandatory Registration at the Registrar General's Department

To enable the attorney-in-fact to convey immovable property, Section 2 of the Powers of Attorney Ordinance mandates registration in the official register kept at the Registrar General's Department in Sri Lanka:

1. The attorney-in-fact submits the original stamped Power of Attorney, consular legalization receipts, and a supporting formal affidavit.
2. The Registrar General examines the document, verifies the foreign attestation chain, and enters the power in the official Register of Powers of Attorney.
3. A registration certificate with a distinct Day Book and registration number is endorsed upon the instrument.

6. Revocation of a Power of Attorney

A Power of Attorney remains effective until revoked by the grantor, by operation of law (such as the death, bankruptcy, or mental incapacity of either party), or upon completion of the specific purpose for which it was granted. To revoke a registered instrument, a formal Deed of Revocation must be prepared by an Attorney-at-Law, signed, stamped, and officially tendered to the Registrar General's Department to cancel the prior registration.