Irc Png Form – Fill Out and Use This PDF

SALARY AND WAGES STATEMENT OF EARNINGS

NAME AND ADDRESS OF TAXPAYER (EMPLOYER)

NAME OF EMPLOYER:

CONTACT / REPRESENTATIVE:

PHONE NUMBER:

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.)

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

NAME AND ADDRESS OF TAXPAYER (EMPLOYER)

NAME OF EMPLOYER:

CONTACT / REPRESENTATIVE:

PHONE NUMBER:

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:

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.

REMITTANCE BY GROUP EMPLOYER

NAME AND ADDRESS OF TAXPAYER (EMPLOYER)

NAME OF TAXPAYER:

CONTACT / REPRESENTATIVE:

PHONE No:

E-MAIL ADDRESS:

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:

GROUP EMPLOYER RECONCILIATION STATEMENT

NAME AND ADDRESS OF TAXPAYER (EMPLOYER)

NAME OF TAXPAYER:

CONTACT / REPRESENTATIVE:

PHONE No:

E-MAIL ADDRESS:

				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

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: