Tax Acts, Regulations, Policy, Rulings and Court Cases
Tax Acts & Regulations
Income Tax Act
Value Added Tax Act
Departure Tax Act
Policy & Rulings
The Revenue Management Division of the Ministry of Finance and Economic Management (Revenue Management) has commenced a public consultation for a proposed amendment to the Income Tax Act 1997 tax residency rules for companies.
Please refer to the consultation document here: 20211122 - Tax Consultation - Resident Test Change 29Nov2021
The deadline for providing feedback is 4 pm on 29 November 2021.