Welcome to the Papua New Guinea Taxation Review (2013 - 2015)

In 2013, the O’Neill-Dion Government committed to comprehensively review Papua New Guinea’s Fiscal Regime (tax and non-tax revenues) with the main aim of ensuring that it remains relevant, efficient and effective.

Government revenue is critical to funding essential services and infrastructure for Papua New Guinea, to share the benefits of prosperity across families, communities and regions and to lay the foundations for future growth. Consequently, this Review is a high priority of the Government and an important platform of its economic and fiscal strategy.

The last comprehensive taxation review was undertaken in year 2000. PNG has undergone substantial economic, fiscal and technological developments over the past 15 years, so it is timely that another Review is done to ensure the country’s tax system is modern, robust, is in line with economic, social, technological and political changes, and is able to support the country’s medium and long-term economic and social development objectives.

While formally titled a “Tax Review”, the Review will, in fact, consider other sources of revenue, including non taxation revenues.

The Tax Review Committee is committed to ensuring that this Review is undertaken with as broad input and transparent as is possible. PNG’s tax system is an important pillar of the social contract that exists between PNG’s Government and its people. Consequently, all Papua New Guineans have an interest in how that system is designed and administered.