Tax

Pasifika
Issue 1 of 2023

Welcome to the first PITAA newsletter for 2023! We are thrilled to

have you as a subscriber and look forward to sharing our latest news,
updates, and insights with you. Our goal is to provide you with content
that keeps you informed and engaged. Whether you're a longtime
follower or new to the community, we are excited to have you on
board. We hope you enjoy reading our newsletter.

In this Issue
New From the
A message from the
Region
head of the TIWB
Secretariat in the
OECD, Ms. Rusudan
Kemularia.

Capacity Building
Gallery
During the 1st
Quarter

.. and more
 Message from Tax Inspectors Without Borders
Launched in 2015 at the Third Financing for TIWB is scaling up its outreach work and diversifying
Development Conference in Addis Ababa, Tax its range of support to assist more countries and better
Inspectors Without Borders (TIWB) is a joint respond to the needs in Asia and the Pacific. The
initiative of the Organisation for Economic Co- initiative is providing technical assistance in thematic
operation and Development (OECD) and the United areas such as transfer pricing, criminal tax
Nations Development Programme (UNDP) designed investigations, effective use of automatically
to support developing countries in building tax audit exchanged information and the digitalisation of tax
capacity. administrations. New areas being piloted include
natural resources contracts and environment tax issues,
By using a practical “learning by doing” approach, auditing VAT on digital trade, and the practical
serving tax auditors from partner administrations implementation of the global minimum tax rules.
work alongside officials in developing countries to
In recent years, TIWB has bolstered its activities in
share their knowledge and experience of auditing
Asia and the Pacific, notably by providing specialised
multinational enterprises by guiding them on current
support to administrations. To date, TIWB assistance
audit cases. The focus on assisting on real-time
has raised over USD 288 million in additional tax
audits distinguishes TIWB from the mainstream of
revenues and USD 302 million in tax assessments in the
existing international tax assistance. TIWB helps
region. Host administrations also report significant
bridge the gap between theory and practice.
improvements in skills, competencies and confidence of
Practical audit assistance to develop tax audit skills
local officials when conducting international tax audits.
and effective audit processes can improve the
quality and consistency of frontline tax
administration.
TIWB Secretariat
Office
To date, more than USD 2.07 billion has been
collected in additional tax revenues through TIWB
and TIWB-style assistance offered in collaboration
with the African Tax Administration Forum (ATAF),
World Bank Group and OECD. TIWB programmes
are available to members of the Pacific Islands Tax
Administrators Association (PITAA) wishing to build
capacity in the area of international taxation. Tax
administrations can request TIWB assistance online
via the TIWB Portal.

The initiative now counts 63 completed and 54

current programmes, covering 59 jurisdictions
globally.

Figure 1. TIWB
Revenue Impact
Worldwide

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 Message from Tax Inspectors Without Borders

Box 1: TIWB programme in Maldives

The Maldives Inland Revenue Authority (MIRA) concluded its initial TIWB programme in July 2020 after
receiving support from the Financial Directorate of the Slovak Republic. This was MIRA’s first effort in
developing transfer pricing expertise. A few months into the programme, co-operation with MIRA senior
managers led to the creation of a separate unit for transfer pricing audits within the tax administration. MIRA
officials benefited from TIWB expert guidance in risk profiling, changes to draft transfer pricing regulations,
f
transfer pricing documentation and general audit processes.

After the completion of this programme, MIRA requested a new audit programme focused on strategic cases in
the tourism industry. Currently, MIRA receives key support on six audit cases. As of January 2023, TIWB support
has helped MIRA collect an additional USD 1.7 million in tax. Additionally, MIRA has implemented a new TIWB
programme on criminal tax investigation to fight illicit financial flows.

Box 2: TIWB programmes in Papua New Guinea

The TIWB initiative is currently implementing two programmes in Papua New Guinea, conducted by experts
from both the Canada Revenue Agency and the UNDP Roster of Experts, in the mining and forestry sectors. In
particular, Papua New Guinea required assistance with transfer pricing, risk assessments and case selection.
f

After the first programme was launched in 2019 in the forestry sector, PNG then requested additional assistance
from TIWB with gold sales in the mining sector. Through the TIWB programmes, host administration tax officials
have improved their understanding of the mining and forestry industries and have developed their skills in areas
such as transfer pricing, as well as initiating and executing audits.

The initiative relies on partnerships, and in this regard, the PITAA has been one of TIWB’s partners from the early
days of the initiative.

PITAA and TIWB are proud to work together to support tax administrations with their technical assistance needs
throughout 2023 and beyond.

By Ms. Rusudan Kemularia, Head of TIWB Secretariat - secretariat@tiwb.org

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6 Years of PITAA
The PITAA Secretariat recently celebrated its 6th
anniversary, marking significant milestones in its
journey toward promoting collaboration and
cooperation among tax administrations in the Pacific
Islands region.
Established in 2017, PITAA has played a crucial role in
fostering partnerships, sharing knowledge, and
building capacity among tax administrators in this
geographically dispersed but interconnected region.
PITAA was formed with the objective of promoting
best practices, enhancing tax administration
capabilities, and supporting revenue collection efforts
in the Pacific Islands. It includes members from various
countries and territories in the Pacific region, including
Fiji, Samoa, Tonga, Vanuatu, Cook Islands, Palau,
Solomon Islands, Federated States of Micronesia, and
Marshall Islands, among others.
Over the past six (6) years, PITAA has made significant
strides in fulfilling its mission. One of the key
achievements has been the establishment of a robust
platform for information exchange and collaboration
among member countries. Through regular meetings,
workshops, and conferences, PITAA has facilitated
knowledge sharing and peer learning on tax policy,
administration, and compliance issues.
PITAA has also facilitated technical assistance and
capacity-building initiatives to enhance the capabilities
of tax administrations in the region. This has included
training programs, workshops, and seminars on topics
such as tax audit techniques, tax compliance
strategies, taxpayer education, and IT solutions for tax
administration.
These capacity-building efforts have helped member
countries to strengthen their tax systems and improve
their revenue collection processes.
In addition to capacity building, PITAA has also
focused on promoting regional cooperation in
addressing common challenges and issues related to
taxation.
This has included discussions on tax policy
harmonization, exchange of information for tax
purposes, combating tax evasion and money
laundering, and addressing the tax implications of
climate change and environmental conservation in the
Pacific Islands.
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Furthermore, PITAA has actively engaged with
regional and international organizations, such as the
Pacific Islands Forum Secretariat, the Organization for
Economic Co-operation and Development (OECD), and
the Pacific Community (SPC), to advocate for the
unique challenges faced by Pacific Island countries in
the area of taxation and to seek support for capacity-
building initiatives.
As PITAA celebrates its 6th anniversary, it is worth
acknowledging the significant progress that has been
made in advancing tax administration in the Pacific
Islands.
PITAA has fostered a collaborative environment that
promotes knowledge sharing, capacity building, and
regional cooperation in our efforts to improve tax
systems and revenue collection efforts in member
countries.
Looking ahead, PITAA aims to further strengthen its
role as a regional platform for tax administrators in
the Pacific Islands. The association plans to continue
its efforts in facilitating information exchange,
capacity building, and regional cooperation, and to
address emerging challenges in taxation, such as the
digital economy, cross-border taxation, and
sustainability issues. PITAA also seeks to expand its
membership and engage with more stakeholders to
contribute to the development and advancement of
tax administration in the Pacific Islands.
In conclusion, as PITAA commemorates its 6th
anniversary, it is a moment to celebrate the
achievements and progresses made towards
promoting collaboration, knowledge sharing, and
capacity building among tax administrators in the
region. PITAA has played a vital role in advancing tax
administration in the region.
PITAA's plan for the future is that it remains
committed to its mission and continues to strive for
excellence in promoting best practices and supporting
the development of tax administration in the Pacific
Islands.
 Recap: Workshops in the 1st Quarter 2023
Performance Management Workshop Regional Network Tax Admin Software
The Pacific Islands Tax Administrators Association
(PITAA) Secretariat in partnership with the Pacific
Group (TASG) Seminar
The TASG Seminar aimed to provide participants with
Financial Technical Assistance Center (PFTAC) had
insights into the latest developments in tax
hosted a five (5) day hybrid regional workshop on
administration software, best practices in software
Performance Management at the Tanoa International
implementation and utilization, and opportunities for
Hotel in Nadi, Fiji in late January of 2023.
collaboration and networking among tax administrators
in the region.
The regional participants from tax administrative bodies
who attended this workshop were enlighten on the
The seminar featured presentations from experts in the
importance of a performance management system and
field of tax administration software, including
the relevant roles that staff and managers in a revenue
representatives from leading software vendors, as well
administration play. Managers, team leaders and
as tax administrators from different countries in the
employees had been trained to participate in a feedback
Pacific Islands region who shared their experiences
meeting which was another component of this
with implementing tax administration software
workshop.
solutions.

Read more https://bit.ly/3mChrLo

The participants and the facilitators in the TASG Seminar

Gender in Practice in Pacific Revenue

The participants, facilitators, and speakers during Day 1 of the PITAA-PFTAC Performance
Management Workshop at Tanoa International Hotel in Nadi. Administrations
The PITAA and PFTAC seminar on Gender in Practice in
Pacific Revenue Administrations highlighted the
Leadership Session 10: Business importance of gender-sensitive policies in revenue
Continuity Plan administrations. It recognized international
The PITAA Secretariat in partnership with PFTAC commitments and regional initiatives as drivers of
conducted the highly anticipated Leadership Series 10: progress. During the workshop, regional participants
Business Continuity Plan. The virtual event, held on 15 from tax administrative bodies identified good
March, brought together tax administrators from across practices, such as gender focal points and
the Pacific Islands to discuss and strategize on business mainstreaming, but challenges were highlighted like
continuity planning in the face of challenges such as limited data and resources were acknowledged.
natural disasters, pandemics, and other disruptions. Sustained commitment and collaboration are needed to
achieve meaningful gender equality outcomes in
The event featured expert speakers and facilitators who revenue administrations in the Pacific region.
shared insights and best practices on developing
effective business continuity plans. Discussions
centered around risk assessment, contingency planning,
resource management, communication strategies, and
other key aspects of business continuity planning.
Participants engaged in interactive sessions, case
studies, and group exercises that helped them
understand the nuances of developing and
implementing robust business continuity plans tailored
to their respective tax administrations.
The participants and the facilitators in the Gender in Practice in Pacific
Revenue Administrations Seminar

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News from the Region
MoRCs welcomes new CEO
The Tongan Ministry of Revenue and Customs
(MoRCS) held a thanksgiving prayer service to
officially welcomed their new Chief Executive Officer
Mr. Michael Cokanasiga earlier this year.
Mr. Cokanasiga acknowledged his predecessors but
most importantly MoRCs’ former CEO Mr. Kelemete
Vahe and former staff who had left the Ministry
stating that their contributions have enabled the
Ministry to excel to the stage it is now.
Under his leadership, the Ministry will continuously
work to improve high workplace standards and
incorporate innovative thinking to improve the
efficiency of all Tax and Customs services.
Mr. Cokanasiga highlighted professionalism,
efficiency and integrity as his three areas of reform
under his tenure as the CEO.
At the conclusion of his speech, he reminded the
staff about the importance of integrity in their
individual roles and delivering their best for the
nation.
Mr. Micheal Cokanasiga during the thanksgiving prayer service
Mr. Micheal Cokanasiga with the staff of MoRCS during the thanksgiving prayer
service
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Fonoti Appointed CEO
The Ministry of Customs and Revenue (MCR) in
Samoa has appointed Afioga Fonoti Talaitupu Li'a -
Taefu as their new Chief Executive Officer on a
three (3) year contractual term.
This appointment was made during Samoa's
parliamentary cabinet meeting held on 29th March
2023.
Ms. Fonoti began her career as a Compliance Audit
Officer in 2003 at the MCR where she remains till
date.
During her tenure at the Ministry, she has acquired
skills, abilities, strong leadership qualities and
professionalism attest at her promotions over the
last 20 years. She was also appointed as the Deputy
CEO in 2016.
In addition to this, Ms Fonoti holds an impressive
list of qualifications as well which makes her fit for
this role. She holds a Masters in Public Finance from
the National Graduate Institute of Policy Studies,
Tokyo, Japan as well as a Bachelor of Commerce
from the National University of Samoa.
Ms. Afioga Fonoti Talaitupu Li'a-Taefu
News from the Region
IRC Announces New
Leadership Team
The Commissioner General of Papua New Guinea
Internal Revenue Commission (PNGIRC) was pleased
to announce of some important changes taking place
at the Internal Revenue Commission.
"As part of our ongoing efforts to improve our
operations and better serve our taxpayers, we are
excited to announce the next phase of the
Organisation redesign and creation of new business
divisions and the appointment of new leaders to
these divisions," said General Koim.
These said changes took effect on 14 February 2023.
"Our new business divisions have been created to
better align our operations with the evolving needs
of our taxpayers and to ensure that we are well-
positioned to take advantage of new growth
opportunities.
The new divisions will be led by experienced leaders
committed to driving outcomes, innovation and
excellence within our organization," he added.
As an important stakeholder, we wanted to provide
you with sufficient notice of these changes and to
explain the reasoning behind them. We believe that
these changes will have a positive impact on our
organization, and we wanted to share this news with
you as soon as possible to keep you informed."
Mr Koim remarked that PNGIRC understood that this
alterations within their organization would be
challenging, but to ensure continuous success and
growth, these changes are considered as a necessity.
The entire list of new appointments can be found on
https://bit.ly/3mtkS70
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2nd Phase of Vanuatu
Electronic Single Window
The Second Phase of the concession module, Vanuatu
Electronic Single Window was launched by the Vanuatu
Department of Customs and Inland Revenue (DCIR) in late
January of this year.
The 200 million vatu project is funded by the Enhance
Integrated Framework (EIF) in partnership with the
Australian Government through the Governance for
Growth Program.
The DCIR will use the Single Window Portal to issue
Certificate of Origin to different businesses during
international trade transactions, and to facilitate
applications for concessions between respective
government agencies and businesses.
To view more, visit https://singlewindow.gov.vu/
Manager of Electronics Single Window Project, Stanley Trief, conducting
the official launching of the Vanuatu Electronic Single Window
Virgin Australia Resumes
Flights to Vanuatu
After COVID-19 pandemic, Virgin Australia has resumed its
flights to Vanuatu. It is now operating more than five (5)
flights per day from Vanuatu.
Virgin Australia Chief Strategy and Transformation Officer
Alistair Hartley said the addition of the island destination to
Virgin Australia’s network gave holiday makers greater
choice when it came to planning a getaway right on their
doorstep.
Vanuatu Tourism Office CEO Adela Issachar Aru said:
“Australian visitation has continued to rise steadily since
Vanuatu’s borders reopened in July 2022, and greater
connectivity to Vanuatu, thanks to Virgin Australia, will help
us welcome even more holidaymakers to our shores in 2023
and beyond."
Please visit https://bit.ly/3NfChvd to read more.
News from the Region
FRCS Celebrates Completion of the Digital Online System
Tax Administration bodies continue to achieve milestones and one such example is The Fiji Revenue and Customs Service
(FRCS) announcing the completion of its digital online system for Fiji’s taxpayers.

The Taxpayer Online Service (TPOS) not only aims to enhance the taxpayer experience but also provides a platform to
improve the ease of doing business in Fiji. Describing the completion of TPOS as a fantastic achievement, FRCS CEO Mr.
Mark Dixon stated that TPOS was one of the most complex and largest digitization projects that Fiji has ever completed.

"It's a fantastic achievement. Taking all our taxpayer services online is the future, allowing taxpayers to do their business with
us as simple as possible from their homes, and their businesses. No need to come and see us in the office, although they are
most welcome to still do so,” Mr. Dixon said.

TPOS is a self-service “one-stop shop” which allows taxpayers to conduct business with FRCS through a 24x7 online portal
and serves to encourage higher levels of voluntary compliance in a self-assessment environment.

Mr. Dixon attributed the successful completion of the digitization project to the hardworking and dedicated FRCS team, its
implementation partner Invenio Business Solutions, and the stakeholders who continuously reviewed and provided feedback
on the various tax processes prior to implementing it online..

According to the project lead Ms. Emily Yalimaiwai, delivering a transformational change project of such a large scale and
complexity is a challenge however, we needed to be well-resourced to increase chances of success and early adoption of
change.

Ms. Yalimaiwai stated that the online filing statistics have been very positive since 2019. She further added that
approximately 1600 Personal Income Tax (PIT) and 560 Corporate Income Tax (CIT) returns were filed on TPOS, following
the implementation of these tax processes on TPOS in mid-March 2023.

“This is quite a good number for just the first few weeks since these processes went live. However, we do encourage more
taxpayers to sign up for TPOS now that we have all our key processes within the tax administration available on the portal,”
she said.

Currently, 113,331 taxpayers have signed up for TPOS. This is a substantial increase from the same period last year when the
total number of users was 72,005. With full implementation, it is expected that more taxpayers will be using the online portal.
Future Plans for Taxpayer Online Service (TPOS)FRCS will now increase its emphasis on taxpayer education and
enhancements to the current processes.

Read the full article: https://bit.ly/43KBqZ1

From left: TPOS Project Lead Ms. Emily Yalimaiwai, FRCS CEO Mr. Mark Dixon and
Director Taxation Ms. Momina Begg at the launch of TPOS System

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Launches & Partnerships
2023-2025 CIS Launched by FRCS
The major objective 2023-2025 Compliance Improvement Strategy (CIS) by FRCS is to encourage voluntary compliance
where our customers honestly register their business, file returns, pay taxes on time and accurately report all tax information
to FRCS.

During the launch of CIS, FRCS CEO Mr. Mark Dixon stated that FRCS is moving from an authoritarian regime to a service-
centric organization that understands the importance of voluntary compliance. According to Mr. Dixon, the CIS focuses on
the ease of doing business and how we must continually streamline our tax administration, support our staff and continue
on our journey of digitization.

More details on https://bit.ly/3mVwrEd

FRCS CEO, Mr. Mark Dixon during the launch of 2023-2025

CIS Launch

PNGIRC Forges Partnership with BSP

"Banks are a ‘strategic partner’ of the tax office and a ‘key gatekeeper’ in the fight against tax evasion,” were the words of
Commissioner General Sam Koim at the signing of a Memorandum of Understanding (MoU) between the BSP Financial
Group Limited (BSP) and the Internal Revenue Commission (IRC).

The MoU was signed on the 28th of March, 2022 at the IRC Headquarters.

The MoU establishes a framework for cooperation and coordination between the tax administration and the bank. It also
sets out the expectations and responsibilities of each party and outlines the process for resolving any disputes or issues that
may arise during the collaboration.

Read more on this MOU https://bit.ly/43SJ3ww

CEO of BSP Financial Group Limited, Mr Mark Robinson with IRC

Commissioner General Mr. Sam Koim

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 Regional News
IRC Launches CoC Self-
Validation App on Google
Play Store
The Papua New Guinea (PNG) Internal Revenue
Commission (IRC) has launched a self-validation mobile
phone application to authenticate Certificate of
Compliances (CoC).
The CoC is a document issued by the IRC to taxpayers who
enter into a contract in which eligible payments which are
expected to exceed K5000/per annum.
At the launch, Commissioner General Sam Koim acclaimed
this as another momentous achievement for IRC to become
a digitally transformed organization.
Mr. Koim said, “Corruption, especially at the bureaucratic
and administrative levels, flourishes when ‘motive’ and
‘opportunity’ meet. We are addressing ‘motive’ by improving
terms and conditions and penalizing those doing the wrong
thing. With automation and introduction of digital tools like
this, we remove the ‘opportunity’ for human discretion.”
About CoC
According to the CoC software developer, Leonard
Wanusim of Minsoft stated that the application has two (2)
major software components.
1. Web Management Portal - allows IRC staff to generate
the CoC with a QR code embedded in the certificate.
2. ‘Track Tru-IRC’ mobile app - available on the Google
Play Store, allowing users to validate a CoC document
by simply scanning the entire document with the QR
Code. After the document is scanned and validated, the
result is transmitted to the Web Management Portal,
where the IRC staff can monitor it. The transmitted data
includes the GPS location, making it easy to find the
people or businesses who do not comply.
Commissioner General Sam Koim (fifth from left) with
officials of IRC during the launch of CoC
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PITAA’s Country Visit to PNG
PITAA Head of Secretariat, Mr George Mow and team paid
a visit to Mr. Sam Koim, the Commissioner General of
PNGIRC in Port Moresby, Papua New Guinea (PNG) on the
23rd of March 2023 as part of a week long visit to PNG.
“PNGIRC is the host of the 2023 PITAA Annual Heads
Meeting which is scheduled in September, therefore in my
role as HoS of PITAA, I met with Mr. Koim, the PNGIRC
Commissioners and the Organizing Committee to
understand and contribute to the logistical preparation
towards the meeting,” Mr. Mow said.
Mount Hagen will be the location for the 2023 PITAA
Annual Heads Meeting, which is set to take place in
September 2023. This meeting is an important event for
PITAA, bringing together heads of tax administrations,
donor agencies, our partners, and stakeholders from across
the Pacific to discuss and exchange ideas on key tax issues
impacting the region now and in the future.
This was also an opportunity to visit one of member
administrations and Mr Mow was pleased that they were
able to strengthen their partnership and discuss
opportunities for current and future initiatives.
“PNG IRC is looking forward to supporting and hosting this
annual event in our effort to showcase our beautiful nation
and its culture. My team is committed to supporting the
PITAA Secretariat in co-ordinating another successful
PITAA Annual Heads Meeting” Mr. Koim said.
The PITAA team also met with officials in the Mount Hagen
Regional Tax Centre and held a discussion regarding the
upcoming Annual Heads Meeting.
PITAA Secretariat staff met with the PNGIRC staff during
their country visit
Gallery

Captions:
1. PITTA's 6th Anniversary celebrated with the Head of OCO and FRCS reps
2. Participants at the Performance Management Workshop in January
3. PITAA Members during a recent regional workshop
4. PITAA Secretariat staff country visit to PNG pictured with Mr. Sam Loi, Commissioner, PNGIRC

Tax Issue 1 of 2023

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Meet our Team

Mr. George Mow Mr. Petero Maivucevuce

Head of Secreatriat Training Coordinator and
gmow@pitaa.org Office Administrator
pmaivucevuce@pitaa.org

Ms. Madhvi Devi Ms. Sheenam Chandra

Finance Officer Communications Officer
mdevi@pitaa.org schandra@pitaa.org

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