Notice to all Pa Enua Individual Taxpayers

Due to the changes in the Standard supplemental deduction (tax exemption) for the Pa Enua from 1 July 2023, Inland Revenue will need to complete manual assessments of all individual Pa Enua tax returns for the 2023 year.

 The automatic assessment generated by the Tax System will be incorrect

Completing manual assessments will cause some delays in processing Pa Enua tax returns. Inland Revenue will be doing everything we can to minimize these delays, however, there are some things that you can do to help minimize these delays:

1. File your tax return online via the e-Tax portal (as noted above the assessment will be incorrect – RMD will fix this and send an amended assessment)

2. Make sure all your contact details in the E-tax system are up to date

3. Include all required documents with your return when you file it

4. Make sure your return includes all of your income for the year

5. If you file your return though the E-tax portal send an email to tax.info@cookislands.gov.ck containing the following information:

6. The subject line “2023 Pa Enua Tax Return”

7. Your 5 digit RMD number

8. The date you filed the return

If you are unable to file online and you complete a manual RM5 – Individual Income Tax Return you can do the following to help minimize delays:

1. Provide all of your current contact details (phone, email etc.)

2. Insure that all of your income is included in the return

3. Attach all supporting documentation to the return including

4. All tax deduction certificates issued by your employer(s)

5. Confirmation of the bank account (e.g. a bank statement, bank confirmation letter) you would like any refund deposited to.

We would like to emphasize that Inland Revenue will be doing everything we can to minimize any delays and we do apologize for any inconvenience it may cause.

If you have any concerns or queries regarding the above, please send our Inland Revenue team an email on tax.info@cookislands.gov.ck or contact them on the following phone contacts:

Counter Services – 53603

General enquiries/Advisory Services – 53601

VAT – 54229

Income Tax – 54228

Collections – 54230

We thank you all for your patience and cooperation during this time.