IRC PNG Form PDF Details

The IRC PNG form is a crucial document for both employees and employers within Papua New Guinea, serving as a comprehensive record of earnings and tax deductions under the Income Tax Act of 1959, as amended. This form, designated as FORM S1 for standard employers and FORM S1-L for large employers, is an integral part of the country's tax administration system, guided by the Internal Revenue Commission (IRC), which brands itself as a partner in nation-building. The form requires detailed information, including the gross salary or wages, taxable and non-taxable allowances, taxable benefits, lump sum payments upon termination, and the total amount of salary or wages tax deducted. Furthermore, it demands the personal and tax identification details of both the employer and the employee. An essential aspect of this form is its role in ensuring compliance with tax laws by mandating employers to issue two copies of the salary and wages statement to their employees by January 31st following the end of the income year, with a third copy, alongside a reconciliation statement, to be submitted to the IRC by February 14th. Non-compliance attracts significant fines or imprisonment terms, underscoring the form's importance in the broader fiscal landscape of Papua New Guinea.

QuestionAnswer
Form Name IRC PNG Form
Form Length 8 pages
Fillable? No
Fillable fields 0
Avg. time to fill out 2 min
Other names irc png tin number search, irc tin certificate, internal revenue commission, irc do it online

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FORM

S1

Salary and Wages Withholding Tax

PAPUA NEW GUINEA INTERNAL REVENUE COMMISSION

PNGIRC - Your Partner in Nation Building

INCOME TAX ACT 1959 AS AMENDED

PLACE SIGTAS

BAR CODE HERE

25.4mm x 50.8mm

Taxpayer Identification Number (TIN):

Effective date:

1 July 2013

SALARY AND WAGES STATEMENT OF EARNINGS

NAME AND ADDRESS OF TAXPAYER (EMPLOYER)

NAME OF EMPLOYER:

CONTACT / REPRESENTATIVE:

PHONE NUMBER:

STATEMENT OF EARNINGS FOR THE PERIOD FROM 1 JANUARY TO 31 DECEMBER:

10

(YEAR)

NAME AND ADDRESS OF EMPLOYEE

TAXPAYER IDENTIFICATION NUMBER (TIN) OF EMPLOYEE (IF KNOWN):20

NAME OF EMPLOYEE:

30

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

(SHOW FIRST AND MIDDLE NAMES IN FULL)

 

 

 

 

 

 

 

 

 

 

 

 

40

 

 

 

 

 

 

 

 

 

EMPLOYEE'S POSTAL

 

 

 

 

 

 

 

 

 

 

ADDRESS:

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

50

 

 

Is the employee a resident of Papua New Guinea?

60

 

 

Yes No

NUMBER OF DEPENDANTS:

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

(See notes below)

 

 

 

 

 

 

 

 

 

 

 

 

 

 

1. Gross Salary or

2. The total value of

3. The total value of

4. The value of all

5. Lump Sum

 

6. Amount of Salary or

Wages (excluding

all Taxable

 

all Taxable Benefits

Non-taxable

Payments on

 

Wages Tax deducted

columns 2,3,4 & 5)

Allowances received

received for:

Allowances received

Termination

 

 

 

 

 

 

 

 

 

 

 

 

 

 

70

 

 

90

Accommodation:

110

120

 

140

 

 

 

 

 

 

 

 

a)

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

100

MVA:

 

130

 

 

 

 

 

 

 

 

 

 

 

b)

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

150

160

 

 

 

 

If not employed for full year, state period employed: From:

To:

 

 

 

 

SIGNATURE OF AUTHORISED PERSON

I declare that the information that I have provided is true and correct in every detail and discloses a full and complete statement of the facts. I understand that the law imposes heavy penalties for false and misleading statements.

SIGNED:

DATE:

NOTES

Do not submit a return of income to the Internal Revenue Commission unless required (see Taxpayer Guide for further details). Non-Resident of Papua New Guinea means a person who arrives in Papua New Guinea with the intention of staying for less than 183 days during a twelve month period. If you require further information you may contact the Internal Revenue Commission on telephone number 322 6600.

NOTICE TO EMPLOYEE

An employee to whom this statement has been issued by her/his employer is not obliged to lodge a return of income for the year unless the employee has derived other salary or wages income from which salary or wages tax has not been deducted according to the Income Tax (Salary or Wages) Rates Act and/or have derived other income other than salary or wages exceeding K100.00. Other income may include:

(i)Investments (interest, dividends, etc.) (ii) Property (rent, etc.)

(iii) Share of Income from Partnership or trust

(iv) Income from Sole Enterprise (Trade Store, PMV, etc.)

Note that the above list is not exhaustive, however, if an employee had derived any other income from which salary or wages tax has not been deducted according to the Income Tax (Salary or Wages) Rates Act, the employee must lodge with the Commissioner General of Internal Revenue a return for the year with this statement enclosed.

NOTICE TO EMPLOYER

COLUMN 1: Gross salary or wages…paid or payable to the employee

COLUMN 2: Total value of all taxable allowances…paid or payable to the employee

COLUMN 3: Total value of all taxable benefits…provided or given to the employee

COLUMN 4: Total value of all non-taxable allowances...paid or payable to the employee

COLUMN 5: Lump sum payment on termination of employment. Parts "a" and "b" relate to whether the amount paid accrued prior to 1st of January 1994 (Part a), or after the 1st of January 1993 (Part b).

COLUMN 6: The total amount of Salary or Wages Tax deducted from the salary/wages of this employee.

Two copies of this statement are to be given to your employees by the 31st of January following the end of the income year.

A third copy is to be returned to the Internal Revenue Commission together with the RECONCILIATION STATEMENT by the 14th of February following the end of the income year.

Failure to comply will result in a pecuniary fine of not less than K500.00 and not exceeding K2,000.00 or an imprisonment term of not exceeding 6 months.

FORM

S1-L

(FOR LARGE EMPLOYERS)

Salary and Wages Withholding Tax

PAPUA NEW GUINEA INTERNAL REVENUE COMMISSION

PNGIRC - Your Partner in Nation Building

INCOME TAX ACT 1959 AS AMENDED

PLACE SIGTAS

BAR CODE HERE

25.4mm x 50.8mm

Taxpayer Identification Number (TIN):

Effective date:

1 July 2013

SALARY AND WAGES STATEMENT OF EARNINGS - (FOR LARGE EMPLOYERS)

NAME AND ADDRESS OF TAXPAYER (EMPLOYER)

NAME OF EMPLOYER:

CONTACT / REPRESENTATIVE:

PHONE NUMBER:

STATEMENT OF EARNINGS FOR THE PERIOD FROM 1 JANUARY TO 31 DECEMBER:

10

(YEAR)

NAME AND ADDRESS OF EMPLOYEE

TAXPAYER IDENTIFICATION NUMBER (TIN) OF EMPLOYEE (IF KNOWN):20

NAME OF EMPLOYEE:

30

 

 

 

 

 

 

 

 

 

 

 

(SHOW FIRST AND MIDDLE NAMES IN FULL)

 

 

 

 

 

 

 

40

 

 

 

 

 

EMPLOYEE'S POSTAL

 

 

 

 

 

 

ADDRESS:

 

 

 

 

 

 

 

 

 

 

 

 

 

 

50

 

Is this employee a non-resident of PNG?

60

Yes No

NUMBER OF DEPENDANTS:

 

 

 

 

 

 

(See notes below)

 

 

 

 

 

 

 

 

 

 

 

 

PARTICULARS OF EARNINGS

 

 

 

1. Gross Salary or Wages excluding all Taxable Allowances, all Taxable

70

 

 

Benefits, all Non-Taxable Allowances received and Lump Sum Payments on

K

 

 

Termination

 

 

 

 

 

 

 

 

 

80

 

90

2. Lump Sum Payments on Termination

 

 

A

 

B

 

 

 

 

 

 

 

 

 

100

 

 

3. Amount of Salary or Wages Tax Deducted

 

 

K

 

 

 

 

 

 

 

 

PARTICULARS OF ALL TAXABLE ALLOWANCES, ALL TAXABLE BENEFITS & ALL NON-TAXABLE ALLOWANCES

 

4

TOTAL VALUE OF

5

 

6

 

 

ALL TAXABLE

TOTAL VALUE OF

TOTAL VALUE OF

 

 

 

 

 

 

ALLOWANCES

 

ALL TAXABLE

 

ALL NON-TAXABLE

PARTICULARS

 

RECEIVED

 

BENEFITS RECEIVED

 

ALLOWANCES RECEIVED

 

110

 

120

 

130

 

Accommodation

K

 

K

 

K

 

 

 

 

 

 

140

 

150

 

160

 

Motor Vehicle

K

 

K

 

K

 

 

 

 

 

 

170

 

180

 

190

 

Electricity

K

 

K

 

K

 

 

 

 

 

 

200

 

210

 

220

 

Security

K

 

K

 

K

 

 

 

 

 

 

230

 

240

 

250

 

Entertainment

K

 

K

 

K

 

 

 

 

 

 

260

 

270

 

280

 

Meals

K

 

K

 

K

 

 

 

 

 

 

290

 

300

 

310

 

Domestic Servants

K

 

K

 

K

 

 

 

 

 

 

320

 

330

 

340

 

Telephone

K

 

K

 

K

 

 

 

 

 

 

350

 

360

 

370

 

School Fees

K

 

K

 

K

 

 

 

 

 

 

380

 

390

 

400

 

Leave Fares

K

 

K

 

K

 

 

 

 

 

 

410

 

420

 

430

 

Superannuation

K

 

K

 

K

 

 

 

 

 

If not employed for full year, state period employed:

440

450

From:

To:

SIGNATURE OF AUTHORISED PERSON

I declare that the information that I have provided is true and correct in every detail and discloses a full and complete statement of the facts. I understand that the law imposes heavy penalties for false and misleading statements.

SIGNED:

DATE:

NOTES

Do not submit a return of income to the Internal Revenue Commission unless required (see Taxpayer Guide for further details).

A Non-Resident of Papua New Guinea means a person who arrives in Papua New Guinea with the intention of staying for less than 183 days during a twelve month period. If you require further information you may contact the Internal Revenue Commission on telephone number 322 6600.

NOTICE TO EMPLOYEE

An employee to whom this statement has been issued by her/his employer is not obliged to lodge a return of income for the year unless the employee has derived other salary or wages income from which salary or wages tax has not been deducted according to the Income Tax (Salary or Wages) Rates Act and/or have derived other income other than salary or wages exceeding K100.00. Other income may include:

(i)Investments (interest, dividends, etc.) (ii) Property (rent, etc.)

(iii) Share of Income from Partnership or trust

(iv) Income from Sole Enterprise (Trade Store, PMV, etc.)

Note that the above list is not exhaustive, however, if an employee had derived any other income from which salary or wages tax has not been deducted according to the Income Tax (Salary or Wages) Rates Act, the employee must lodge with the Commissioner General of Internal Revenue a return for the year with this statement enclosed.

NOTICE TO EMPLOYER

Item 1: Gross salary or wages…paid or payable to the employee

Item 2: Lump sum payment on termination of employment. Parts "a" and "b" relate to whether the amount paid accrued prior to 1st of January 1994 (Part a), or after the 1st of January 1993 (Part b).

Item 3: Total value of all amounts of Salary or Wages Tax Deducted from the salary/wages of this employee

Column 4: Total value of all taxable allowances paid or payable to the employee, detailed by category of allowance.

Column 5: Total value of all taxable benefits paid or payable to the employee, detailed by category of benefit.

Column 6: Total value of all non-taxable allowances paid or payable to the employee, detailed by category of allowance.

Two copies of this statement are to be given to your employees by the 31st of January following the end of the income year.

A third copy is to be returned to the Internal Revenue Commission together with the RECONCILIATION STATEMENT by the 14th of February following the end of the income year.

Failure to comply will result in a pecuniary fine of not less than K500.00 and not exceeding K2,000.00 or an imprisonment term of not exceeding 6 months.

FORM

S2

Salary and Wages Withholding Tax

PAPUA NEW GUINEA INTERNAL REVENUE COMMISSION

PNGIRC - Your Partner in Nation Building

INCOME TAX ACT 1959 AS AMENDED

PLACE SIGTAS

BAR CODE HERE

25.4mm x 50.8mm

Taxpayer Identification Number (TIN):

Effective date:

1 July 2013

REMITTANCE BY GROUP EMPLOYER

NAME AND ADDRESS OF TAXPAYER (EMPLOYER)

NAME OF TAXPAYER:

CONTACT / REPRESENTATIVE:

PHONE No:

E-MAIL ADDRESS:

MAILING ADDRESS

SECTION No:

 

 

LOT No:

 

 

 

 

 

 

STREET / SUBURB / DISTRICT:

 

 

 

 

 

 

 

P.O. BOX:

 

 

 

 

 

 

 

COUNTRY:

 

 

PROVINCE:

 

 

 

 

 

CITY / POST OFFICE:

 

 

 

 

 

 

 

CARE OF (C/-):

 

 

 

 

 

 

 

 

 

INSTALMENT DEDUCTIONS

FOR THE MONTH OF:

YEAR:

 

 

1.The total number of employees from whose Salary or Wages deductions 10 of Tax were required to be made during the month was:

NOTE: IF THERE WERE NO EMPLOYEES "NIL" SHOULD BE INSERTED AND THE STATEMENT

MUST STILL BE COMPLETED AND FORWARDED TO THE INTERNAL REVENUE COMMISSION.

2.

The total Salary or Wages paid to employees in the month was:

20

 

 

 

K

3.

The total amount of Salary or Wages Tax deductions made from

30

 

 

employees' Salary or Wages during the month was:

 

 

 

K

4.

Amount enclosed:

 

 

 

K

DECLARATION

I declare that the information that I have provided is true and correct in every detail and discloses a full and complete statement of the facts. I understand that the law imposes heavy penalties for false and misleading statements.

SIGNED:

DATE:

NOTES

Section 299/G(10) of the Income Tax Act 1959 as amended states that the penalty for failure to furnish the information required in any one of the four questions above or on before the seventh day of the month next succeeding the month to which the information relates is a fine not exceeding five thousand kina (K5,000) or imprisonment for a term not exceeding six months.

A remittance accompanied by this form completed and signed by the Group Employer or a person authorised by him/her must be forwarded to the Commissioner General Internal Revenue each month. If no deductions have been made the form should be endorsed "NIL" and forwarded to the Commissioner General Internal Revenue. Deductions made during each calendar month should be remitted to the Commissioner General Internal Revenue not later than 7 days after the end of that month.

Late Payment - an additional amount is payable at the rate of 20% per annum on amount paid late.

HOURS FOR PAYMENT: 8:30 A.M. TO 3:30 P.M. MONDAY TO FRIDAY INCLUSIVE.

CHEQUES SHOULD BE MADE PAYABLE TO 'COMMISSIONER GENERAL INTERNAL REVENUE' AND MARKED 'NOT NEGOTIABLE'.

FORM

S6

Salary and Wages Withholding Tax

PAPUA NEW GUINEA INTERNAL REVENUE COMMISSION

PNGIRC - Your Partner in Nation Building

INCOME TAX ACT 1959 AS AMENDED

PLACE SIGTAS

BAR CODE HERE

25.4mm x 50.8mm

Taxpayer Identification Number (TIN):

Effective date:

1 July 2013

GROUP EMPLOYER RECONCILIATION STATEMENT

NAME AND ADDRESS OF TAXPAYER (EMPLOYER)

NAME OF TAXPAYER:

CONTACT / REPRESENTATIVE:

PHONE No:

E-MAIL ADDRESS:

MAILING ADDRESS

SECTION No:

 

 

LOT No:

 

 

 

 

 

 

STREET / SUBURB / DISTRICT:

 

 

 

 

 

 

 

P.O. BOX:

 

 

 

 

 

 

 

COUNTRY:

 

 

PROVINCE:

 

 

 

 

 

CITY / POST OFFICE:

 

 

 

 

 

 

 

CARE OF (C/-):

 

 

 

 

 

 

 

 

 

 

 

 

 

DEDUCTION PERIOD

 

 

 

YEAR:

 

 

 

 

 

 

 

 

 

10

 

 

DEDUCTION PERIOD FROM 1 JANUARY TO 31 DECEMBER

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

GROUP REMITTANCES

 

 

 

 

 

 

 

SHOW BELOW REMITTANCES PAID TO THE I.R.C. DURING THE YEAR

 

 

DEDUCTION MONTH

 

AMOUNT PAID

 

 

DEDUCTION MONTH

 

 

 

AMOUNT PAID

 

 

10

 

 

 

 

70

 

 

 

JANUARY

 

 

 

 

 

JULY

 

 

 

 

 

K

 

 

 

K

 

 

 

 

 

 

 

 

 

 

 

 

20

 

 

 

 

80

 

 

 

FEBRUARY

 

 

 

 

 

AUGUST

 

 

 

 

 

K

 

 

 

K

 

 

 

 

 

 

 

 

 

 

 

 

30

 

 

 

 

90

 

 

 

MARCH

 

 

 

 

 

SEPTEMBER

 

 

 

 

 

K

 

 

 

K

 

 

 

 

 

 

 

 

 

 

 

 

40

 

 

 

 

100

 

 

 

APRIL

 

 

 

 

 

OCTOBER

 

 

 

 

 

K

 

 

 

K

 

 

 

 

 

 

 

 

 

 

 

 

50

 

 

 

 

110

 

 

 

MAY

 

 

 

 

 

NOVEMBER

 

 

 

 

 

K

 

 

 

K

 

 

 

 

 

 

 

 

 

 

 

 

60

 

 

 

 

120

 

 

 

JUNE

 

 

 

 

 

DECEMBER

 

 

 

 

 

K

 

 

 

K

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

130

 

 

 

 

 

 

 

 

 

TOTAL (1)

 

 

 

 

 

 

 

 

 

 

K

 

 

 

 

 

 

 

 

 

 

 

SHOW BELOW THE TOTAL AMOUNT OF TAX DEDUCTIONS SHOWN ON THE STATEMENT OF EARNINGS CERTIFICATES ISSUED BY YOU FOR THE YEAR

TOTAL (2)

140

K

NOTE: IF THE TWO TOTALS DO NOT AGREE YOU MUST FURNISH AN EXPLANATION IN WRITING DETAILING THE REASON FOR THE DISCREPANCY

DECLARATION

I declare that the information that I have provided is true and correct in every detail and discloses a full and complete statement of the facts. I understand that the law imposes heavy penalties for false and misleading statements.

SIGNED:

DATE:

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If you want to complete this form, ensure you enter the information you need in every field:

1. Whenever completing the internal revenue commission, ensure to incorporate all needed blank fields within the associated section. This will help expedite the work, making it possible for your information to be handled promptly and correctly.

Part no. 1 in submitting irc online tin registration

2. Your next step is usually to fill in these particular blanks: EMPLOYEES POSTAL ADDRESS, NUMBER OF DEPENDANTS, Is the employee a resident of, Yes, See notes below, Gross Salary or Wages excluding, The total value of all Taxable, The total value of all Taxable, The value of all Nontaxable, Lump Sum Payments on Termination, Accommodation, MVA, If not employed for full year, Amount of Salary or Wages Tax, and SIGNATURE OF AUTHORISED PERSON.

The value of all Nontaxable, Lump Sum Payments on Termination, and NUMBER OF DEPENDANTS in irc online tin registration

3. This next portion is related to Salary and Wages Withholding Tax, PAPUA NEW GUINEA INTERNAL REVENUE, Taxpayer Identification Number TIN, PNGIRC Your Partner in Nation, INCOME TAX ACT AS AMENDED, Effective date, July, SALARY AND WAGES STATEMENT OF, NAME AND ADDRESS OF TAXPAYER, NAME OF EMPLOYER, CONTACT REPRESENTATIVE, PHONE NUMBER, STATEMENT OF EARNINGS FOR THE, YEAR, and TAXPAYER IDENTIFICATION NUMBER - type in every one of these blank fields.

Part number 3 in filling in irc online tin registration

Be extremely mindful while completing PAPUA NEW GUINEA INTERNAL REVENUE and INCOME TAX ACT AS AMENDED, since this is the part where most users make a few mistakes.

4. This next section requires some additional information. Ensure you complete all the necessary fields - Gross Salary or Wages excluding, PARTICULARS OF EARNINGS, Amount of Salary or Wages Tax, PARTICULARS OF ALL TAXABLE, TOTAL VALUE OF, ALL TAXABLE ALLOWANCES, RECEIVED, PARTICULARS, Accommodation, Motor Vehicle, Electricity, Security, Entertainment, Meals, and Domestic Servants - to proceed further in your process!

Completing part 4 in irc online tin registration

5. The form must be wrapped up by filling out this area. Below there is a detailed listing of form fields that require specific information in order for your form submission to be faultless: School Fees, Leave Fares, Superannuation, and If not employed for full year.

irc online tin registration completion process outlined (stage 5)

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