Verification of Taxpayer Registration and Filing Compliance

The Revenue Management Division would like to remind all taxpayers that 2025 tax returns are due by 02 March 2026. A compliance verification exercise will be carried out before this date. The purpose of this exercise is to confirm taxpayer registration and filing compliance, ensuring that all taxpayers are properly registered with RMD and have submitted all required tax returns under the relevant tax legislation. This exercise will pay particular attention to operators in the short-term accommodation sector to ensure they are appropriately registered.

Following the verification, RMD will issue formal notices to taxpayers who are:

a. not registered with RMD; and/or

b. registered but have not lodged all required tax returns.

These notices will remind taxpayers of their legal obligations to register and file tax returns and will provide an opportunity to correct any compliance issues. Taxpayers who do not comply after receiving a notice may be subject to penalties, interest, and potential prosecution under applicable tax laws. RMD strongly encourages all taxpayers to review their registration and filing status and take immediate steps to ensure full compliance. Taxpayers can review and update their details or complete their registration through the Cook Islands Tax Portal here.

For further information or assistance, please contact our friendly team on tax.info@cookislands.gov.ck.