NOTICE TO THE TAXPAYERS
As of 1st January 2019, a new version of the Corporate Income Tax Form (Form C 2018) is available, for the tax period 2018, which incorporates legislative and administrative changes that are applicable under various acts passed by the parliament. The changes to the form are:
- Declaration of resource royalty and development levy to be treated as deduction under Item 4 – Less: items deductible
- Mandatory declaration of items under the Schedule of Revenue Foregone
Taxpayers are advised to read the explanatory note attached with the 2018 Corporate Income Tax Form and refer to the Corporate Income Tax Taxpayer Guide uploaded on the IRC website http://irc.gov.pg/tax-forms/.
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