top of page

Income Tax Team

The Income Tax Team consists of two units - Large Enterprise and Small/Medium Enterprise.  The team's main function is to conducts income tax reviews and audits.

Cook Islands_edited.jpg

Large Enterprise conducts income tax reviews and audits of taxpayers whose annual turnover exceeds $5m. Our aim is to ensure that the income tax returns filed are correct and comply with the provisions of the Income Tax Act. We may also conduct audits on other revenue types, including PAYE and VAT, as part of extended income tax audits.

We work under the ambit of Inland Revenue’s Compliance Improvement Strategy and our ultimate goal is to promote voluntary compliance. Our team comprises of a Team Leader, Senior Tax Auditors, a Tax Examiner and Tax Officers.


Small/Medium Enterprises conducts tax reviews and audits of taxpayers with an annual turnover less than $5m. Majority are individual taxpayers who are employed, conducting business as a sole trader or in a partnership.

bottom of page