Revenue Management's (RMD) role is to administer the tax laws in a fair and equitable manner.  We collect tax on behalf of the Government to help pay for the services that Government provides, such as healthcare services, education, infrastructure, law & order, etc.

Revenue Management provides services including: tax advice, assessment and collection of taxes, issuance of tax refunds, conducting audits, providing tax policy advice to Government, as well as our Customs services.

Our Pledge

"We will act without fear or favour to collect revenue which pays for our "Cook Islands way of life"

The importance of our role in collecting revenue for government necessitates that we focus our compliance efforts in a more structured way. The assessment, audit, and collections processes have been examined, which has led us towards taking a more proactive approach, and to work together using effective strategies towards compliance.

The Tax team has identified components required to achieve greater compliance by our taxpayers, and this plan sets out these components and areas of focus. Resources will be allocated to the greatest areas of risk, including developing our people and our skills.

This plan is intended to evolve over time. We will be reviewing and updating it semi-annually.

We will continue to work towards having strategies and structures in place to create an environment that encourages voluntary compliance, whilst at the same time detecting and penalising non-compliance.

Compliance Plan 2014/15 (289.42kb)

What are your rights and obligations as a taxpayer?

Revenue Management collects money to pay for public services.

We work within the Revenue Acts and other relevant laws to help people meet their obligations.

How we will work with you.

We will be prompt, courteous and professional.

The person you are dealing with will give you their name.

We will follow through on what we say we will do.

We will strive to continually improve our service.

We acknowledge your individual needs and will tailor assistance accordingly.

Reliable advice and information.

We will provide you with reliable and correct advice and information about your tax obligations.

We will assist you to get in touch with the right people for your needs.

We will be well-trained and competent.

We will keep looking for new and improved ways to give you advice and information.

Confidentiality and privacy.

We respect your privacy and treat all information about you as private and confidential.

Information you provide will be kept secure and will be used or disclosed only as required by law.

Consistency and equity.

We will apply the law fairly and consistently so everyone pays the right amount.

We will be firm with those who try to avoid their obligations and effective in bringing them to account.

We will take your particular circumstances into account as far as the law allows us to.

Your rights and obligations.

You can question the information, advice and service we give you.  We will inform you about options available for resolving disagreements, and we will work with you to try and reach an outcome quickly and simply.

If you are in business it is your obligation to comply with audits from time to time.

If you owe tax we expect prompt and full payment.  If you cannot fully pay your tax on time we expect you to contact us so that a mutually acceptable arrangement for payment can be reached.

For this Charter to work effectively, we rely on each taxpayer to provide all the relevant information when dealing with Revenue Management.

Treasurer of Revenue Management

We have two offices, the main office is located in Avarua town on the island of Rarotonga, Cook Islands.  Our second office is located in Arutanga, Aitutaki.  The office of the Revenue Management Division, Rarotonga is situated above the Bounty Bookshop.  Revenue Management opening hours are from 8:00am - 4:00pm weekdays.

Rarotonga

Phone: (+ 682) 29365   Fax: (+ 682) 29465
Email: tax.info@cookislands.gov.ck

Aitutaki

Phone: (+ 682) 31187
Email: bob.toka@cookislands.gov.ck

Postal Address

Revenue Management Division
PO Box 120
Rarotonga

Updated: 14.06.2018

On 8 October 2014 the Cook Islands Parliament passed an amendment to the Income Tax Act 1997 which retrospectively exempts New Zealand Superannuation as assessable for income tax purposes up until 31 December 2012.

People in the Cook Islands who have been in receipt of the New Zealand Superannuation are now able to have their tax returns reassessed. In situations where monies are owed to those individuals by the Crown, it can either be refunded or credited to meet future or outstanding tax obligations.

The Revenue Management Division have written to its current list of people in the Cook Islands who are receipt of New Zealand Superannuationto be engaged in this process.

People in receipt of New Zealand Superannuation are still required to include their superannuation income received in 2013 in their 2013 tax return. If a person is unable to pay their tax by the due date of 3 November 2014 then they should contact the Revenue Management Division at MFEM and enter into an arrangement.

If you have any questions please contact us on Phone: +682 29365 Email: tax.info@cooksislands.gov.ck.

Updated 13.06.2018