The function of this office is to assess and collect taxes payable to the Crown and administer the legislation covering these taxes. Revenue Management (RMD) and Border Management (Customs) are divisions of the Ministry of Finance and Economic Management. We administer the Income Tax Act 1997, Value Add Tax Act 1997 and the Customs Act 1913.
Taxes are established by Parliament and it is our function to administer the tax laws in such a way that all taxpayers are treated fairly and equally. No one is above the law and we have a duty to ensure that all individuals and companies follow this principle.
Historically, taxes have been used for many centuries as means of raising money for Kingdoms and Governments. However, with the development of more complex economies in recent times, taxes are no longer the sole means for raising government revenue, but are now used as a means of achieving the economic and social goals of Government in many parts of the world, including the Cook Islands.

Revenue Management


Management provides a number of services including advice to taxpayers on their legal responsibilities and how to comply with these. We also assist in the calculation and assessment of taxes, collection of taxes, issuance of tax refunds and tax clearances, the conducting of audits and the providing of advice to Government on the effectiveness of tax law.

Learn About Different Taxes
To learn about the different types of taxes, please Click here for more information.

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