INTERNAL REVENUE COMMISSION NOTICE
LODGEMENT DATE FOR INCOME TAX RETURN
Notice to every person who is required by the Commissioner General by notice published in the National Gazette to furnish a return setting forth a full and complete statement of the total income derived during the year of income, and any deductions claimed, for the year of income commencing on 1 January and ending on 31 December 2013, (or within a substituted accounting period adopted in lieu of that year).
Companies and businesses are required by law to lodge returns even if they are not carrying on business or have made a loss. Failure to lodge a tax return constitutes an offence under Part VII of the Income Tax Act 10959 and defaulters will be prosecuted to the full extent of the law and be subjected to severe financial penalties.
Due dates for lodgment of tax returns:
Categories of persons required to furnish income tax returns Due Date to lodge tax return
All other companies, businesses, associations, sole traders not otherwise categorized On or by 28th February 2014. below, and, any other persons who earn income from any business activity in 2013.
th Provincial authority, local government and local level government body, by whatever On or by 30 April 2014 name known, whose income from any business or commercial undertaking or activity, other than from the provision of normal council services,
th Religious and charitable body whether or not exempt from income tax, whose income On or by 30 April 2014 from any business or commercial undertaking in or out of Papua New Guinea.
For those with an approved substituted accounting period granted under Section 12A of On or by the expiry of two the Income Tax Act. months after the end of the relevant substituted accounting period
INTERNAL REVENUE COMMISSION
The information to be furnished must be on such forms as provided for the purposes as are applicable, containing the information and particulars required in the relevant forms and must be verified by such declarations as set forth therein, and accompanied by all such balance sheets, profit and loss accounts, statements and any other documents as are mentioned in the forms or as are required. Tax return forms are available on the IRC website www.irc.gov.pg and at all our offices.
All returns of income must be furnished at our offices at Level 1 Bogan Gapo Building, Champion Parade, Port Moresby, Papua New Guinea. In addition the following Internal Revenue Commission Provincial Offices have been duly authorized by the Commissioner General to receive all returns of income:
Provincial Offices Location: Contact Person: Telephone No:
nd Alotau 2 floor, Masurina Business Centre, Ralph George 641 0329
Buka Lumankoa Building Robert Perakai 973 9218
st Goroka 1 floor, Henganofi Development Corporation Building Elizabeth Street Oromba Oumba 532 1404
Kavieng Nodepa Plantation Building Jackson Enoch 984 1032
Kimbe 1st Floor, Section 18 Lot 2 &3, Provincial Treasury Building Peter Balepai 983 4346
Kiunga Provincial Administration Building, Daru Island Musa Miti 645 9120
Kokopo Ellison Anthony Estate Building, Tobaining Road Douglas Robin 982 8180
Kundiawa Provincial Administration Building Steven A Peris 535 1009
Lae Consort Haus Milfordhaven Road Jessie Tamegal 472 2749/7511
Madang Unit 5, Able Office Complex Section 10 Lot 9, Modilon Road Lorraine Dawa 422 3808
Manus Provincial Education Building, Lorengau Town Albert Koita 970 9376
INTERNAL REVENUE COMMISSION
Mount Hagen Ground Floor Unit 4 & 5 ACG Building Hagen Drive Mickey Akai 5421533/2208
Popondetta Section 1 Lot 7 Boruga Place Gasari Street George Gumaba 629 7809
Vanimo, Unit 4 Section 8 Lot 23, Best Nation Building Nixon Kawa 457 1777
Wabag Provincial Administration Building Reke Nita 547 1184
Wewak, Unit 9 & 10 Francis Sakias Building, Wewak Shirley Nimiago 456 1848/1022
Persons required to furnish income tax returns should contact the Assistant Commissioner of Assess and Prioritise Division to seek further information on how to proceed if they are unable to comply with the due dates as specified.
For enquiries contact Ketty Masu on email address [email protected] or on telephone 3226710 or John Heni on email address [email protected] or on telephone 3226558
Authorised by
Betty Palaso, OBE Commissioner General