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Filing and Forms

Application Forms

Individual Income Tax

Complete the following for the applicable year if you are an individual earning income from employment, interest, dividends, business, rental, partnership/estate/trust, land, overseas sources or other.

Non-Individual Income Tax

Registered companies need to complete this return each year to declare any income and expenses incurred by the company. Those carrying out business under a partnership structure will also need to do the same.

Value Added Tax & PAYE

This is the return used to calculate and file your VAT collected and paid each month. In addition, any wages paid to employees and PAYE tax deducted from their wages must be declared in the RM205 form and paid every 20th of the month. Annual PAYE reconciliation forms and PAYE rates are also available for your information.

Withholding Tax

The following form must be completed and filed to our office to declare any withholding income received. Withholding income is interest, dividends, natural resource amounts or royalties derived in the Cook Islands but paid to a person who is not a resident.


Other Information

Other relevant informational guides that may help you understand your tax obligations more.

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