irc.gov.pg Applying For Taxpayer Identification Number Papua New Guinea : Internal Revenue Commission

Name of the Organization : Internal Revenue Commission
Type of Facility : Applying For Taxpayer Identification Number
Country : Papua New Guinea
Website : https://irc.gov.pg/

How To Apply For IRC TIN?

The Internal Revenue Commission (IRC) requires individuals and businesses to register if they meet certain requirements. The instructions below follow the format of the registration form, providing instructions about how to complete each section of the form.

Related / Similar Facility : IRC Income Tax For Individuals Papua New Guinea

Step 1 : Go to the official website of Internal Revenue Commission through the URL provided above.

Step 2 : Select Forms & Guide tab in the home page and Click Taxpayer Identification Number TIN link.

Step 3 : Download the form and fill the form

How To Do Non-Individual Entity Registration?

Use this section of the guide to complete the TIN1 Form, Non-Individual Entity Registration

Guidance on how to complete each of the fields in the form is provided in the below :
If modifying an existing registration – type of modification:
This field only needs to be completed if you are already registered with the IRC and would like to change some element of your registration details.

For example, you may wish to provide updated contact information, notify the IRC of a change in ownership or corporate structure, or open / close a tax account. State the reason for submitting the form in your own words.

Enterprise Information :
Provide the basic information about the entity being registered.

Main Enterprise :
If your entity is part of a group of companies or part of some other structure then tick yes if this is the owner/controller of the others. Tick no, if it is a subsidiary to another entity. If your entity is not a part of any such group, tick ‘yes’.

Registered Name :
Write the official name of your entity, as registered with the Investment Promotion Authority (IPA).

Trading Name :
If your entity uses a different name from the Registered Name in conducting its business, write that name.

Business Reg Date :
This is the date on which the entity was registered with the IPA.

Business Activity Start Date :
This is the date on which business operations / activities commenced. Note : if you commenced business operations before registering with the IPA, please write the actual date that you commenced operations.

Close Date :
This space is only used if closing down an entity (such as winding up a company). Write the date on which the entity closed down.

Representative Contact Information :
This block contains the details of the person(s) representing your entity, such as a Chief Executive Officer (CEO), or possibly a lawyer or tax agent.

Main Contact Name :
The name of the primary representative for your entity. This is the person to whom the IRC will address any questions regarding your entity.

E-mail Address :
The e-mail address of the main contact.

Contact Title :
Choose the title from the list that best describes the representative. Only use the ‘Other’ category if the representative does not fit into any of the titles listed.

Phone Number 1 :
The number on which the representative should be contacted in the first instance.

Phone Number 2 :
An alternate number that will be used should there be no answer on Phone Number 1.

Fax Number :
If your representative has a Facsimile Machine, write the number here.

Second Contact Name :
This is the name of the person who will be contacted by the IRC should the main representative not be available. The rest of the fields in this section relate to this second contact person.

Documentation Requirements For Companies

Resident Companies :
If Registered through the Department of Commerce and Industry (DCI) :
Certificate of Incorporation

If registered through the Investment Promotion Authority (IPA) :
Certificate of Incorporation
Company Extract

Non-Resident Companies :
Foreign certificate of registration from the country of incorporation

Proof of Identity (POI) Requirements :
To apply for a TIN, taxpayers must provide a valid Passport or Driver’s Licence. In exceptional circumstances, if a taxpayer has neither a Passport nor a Driver’s Licence then the IRC may accept a combination of other forms of Proof of Identity (POI)

Functions of IRC Papua New Guinea

The Internal Revenue Commission (IRC) is the government agency responsible for the administration and enforcement of tax laws in Papua New Guinea (PNG). It is the primary tax authority in the country and plays a crucial role in revenue collection for the government.

The IRC is responsible for a wide range of tax-related functions, including:
Tax Registration:
The IRC is responsible for registering taxpayers, both individuals and businesses, for various tax types such as income tax, goods and services tax (GST), and fringe benefits tax.

Tax Assessment:
The IRC assesses tax liabilities based on the information provided by taxpayers in their tax returns. It ensures that taxpayers comply with their tax obligations and calculates the amount of tax payable.

Tax Collection:
Once tax liabilities are determined, the IRC collects taxes from taxpayers through various methods, such as direct payment, installment arrangements, or withholding taxes at the source.