Revenue Management Division Notices

Office closure for the festive season

This year Revenue Management including Customs House will be closed to the public from the:

26^th December 2022 to the 3^rd January 2023.

The details of public holidays around this time is as follows:

We will be operating with a small team completing day to day services using our online channels only

with front counter services closed to the public.

 Contact Details through this period:

Cook Islands Customs Service        Email: customs.info@cookislands.gov.ck   Phone: 29510

Inland Revenue - Tax                     Email: tax.info@cookislands.gov.ck          Phone: 29365

NOTICE TO ALL EMPLOYERS

A friendly reminder that your annual PAYE Reconciliations for 2022 are required to be filed to the Revenue Management Division by Tuesday 31^st January 2023. In addition, all employers must have issued the 2022 RM101 Tax certificates to their employees before/by Tuesday 31^st January 2023 prior to submitting their PAYE Reconciliation.

As an employer, you are responsible for making deductions from the payments you give to employees(salary/wages). These deductions are then paid to Revenue Management Division each month and accounted for in the end of year PAYE Reconciliation. A copy of each employee’s tax certificate is attached to your PAYE Reconciliation for the year and the other is given to the employee themselves for their own Individual Tax returns.

Each employee is responsible for the completion and filing of their Individual Income Tax return once they have received their certificates.

PAYE Reconciliations can be done manually and submitted directly to Revenue Management Division or filed through our E-Tax online website. The links can be found below.

E-Tax Online Website https://tax.cookislands.gov.ck/

Online banking details http://bit.ly/32qjVwn

For more information or assistance please call us on 29365 or email tax.info@cookislands.gov.ck

Meitaki maata

2022 Individual income tax returns

Due Wednesday, 1 March 2023

Does this apply to you?

If you are an individual earning income and getting taxed at source, this applies to you. Some examples of income taxed at source include wages from employment, Cook Island Government pension payments and interest paid on funds held with a bank.

If you have not received your tax certificate(s), please obtain a copy from your employer, Ministry of Internal Affairs or banks respectively. Provide your tax certificate along with any other supporting documents.

How do I file my income tax return?

File now online. The easiest way to file an income tax return is online using our eTax service.

Wanting to avoid waiting in a que or just want to simply submit your income tax return from the comfort of your home or even from your office desk. You can do this by signing up to our eTax online service free of charge. Follow this link to register for eTax online services or to file an income tax return: https://tax.cookislands.gov.ck/.

 Alternatively, you can submit a hard copy of your income tax return to Revenue Management Division’s main reception.

Need to make a payment?

The easiest way to make a tax payment is online via your internet banking by using their ‘BillPay’ service. If you are not already registered to use online banking you will need to do this with your bank. Here is a link that can help with your online payment: https://bit.ly/2I9ADbw

What happens if you are owed a refund?

We will deposit the refund amount directly into your bank account. To ensure your refund is processed quickly, you will need to provide us with your current bank account details. This includes the following information:

Bank (where bank account is held):       ANZ, BCI or BSP

Account name:         John Ray Doe

Account number:      xxxxx

 If we do not have this information the processing of your refund will be delayed.

Need more information:

Revenue Management Division’s website contains useful information about individual income tax returns. It also provides informative videos and guides about income tax and other taxes. Our website is located here: http://www.mfem.gov.ck/rmd-tax.

Need further assistance?

Our team can be contacted via email at tax.info@cookislands.gov.ck or by telephone on 29365.

Meitaki Ma’ata