Getting your Certificate of Compliance (COC) from IRC in Papua New Guinea

Before you lodge your COC application, below are few questions that you need to ask or check before you go to your nearest IRC office:

Do you need a Certificate of Compliance (COC) for your business? Do you meet all the requirements for the COC?

The Internal Revenue Commission (IRC) of Papua New Guinea (PNG) has tightened up the process of issuing Certificate Of Compliance (COC) to both small-medium-enterprise (SME) and large enterprises. This is due to non-compliance to payment of tax liabilities and lodge annual tax returns.

The IRC have initiated a number of measures such as switching off or offsetting of unverified Goods & Services Tax (GST) credits against Salary & Wage Tax (SWT), establishing a vetting process for GST refund and credit offsets, mandatory suppliers’ listings, mandatory returns review process, risk based audit and enforcement.

Important Questions

Before you lodge your COC application, below are few questions that you need to ask or check before you go to your nearest IRC office:

  • Have all Corporate Income Tax Return been paid and returns lodged?
  • Have all GST levied paid and returns lodged?  
  • Have all Business Income Payment Tax levied been paid?
  • Have all Salary & Wages Tax levied been paid and returns / remittances lodged?

Eligible businesses for COC

The following industries below are qualified for payment of work

  • Building and construction, including repairs, painting, fitting of building furniture and any other building or construction activity
  • Road transport of any goods or materials       
  • Repair or maintenance of motor vehicles or any motor vehicles component, including painting, panel beating etc.
  • Construction of any items of joinery which will become a fixture in any building     
  • Provision of security services

If you need assistance for us to apply for your COC or need assistance to fix your tax matters, do not hesitate to contact us on info@smartbizpacific.com.

You can find out about SmartBiz Pacific compliance service that we offer to everyone who needs our assistance. You can also read more on IRC compliance.

27 Comments

  1. I lodge my Company Profile under 93NI Ltd with all necessary documents for construction work with Hargy Oil Palm Ltd and was asked to provide a COC , how do I go about that? Please I need your assistance and advice.

  2. I registered a company – Jayleen Pest Management and Consulting Limited and I need assistance on the COC, please advise how do I go about getting the COC?

    Thank you

  3. Hello Sir/Madam;

    I’m Mr. Timothy Dick Ape and I’m basically checking on the COC Renewal Status of the Kaupena Security Services (KSS) Ltd Company. I’m the Public Officer of the Company. Please check on the COC Completed Renewal Application being lodged 2-weeks ago.
    Could you kindly advise us of the Status by my Gmail Ad—-timothydape@gmail.com

    Best Regards & God bless.

    Timothy Dick Ape (Mr)

    • Please find account number and name on ipa electronic transfer fund transfer of two companies renewed recently
      on 18/01/ 23. Civil tib engineering acc no 109399780 amt paid k400 construction and Aroma fresh produce and marketing .I am requesting for the COC renewal certificate and copies of my statements to lodge and issue new COC asap. Regards Jacob oita

  4. A SME who is delivering of weekly flower arrangements has been requested to produce a COC. They earn less than K25,000 per annum. Do they qualify for a COC?

  5. I Lodge my COC application for Silent Catch Security Services on the 22nd January, 2023 but no respond from IRC HODs responsible and my COC expired on the 28th March, 2023.
    Therefore I wish to appeal again and clarify that I couldn’t get any respond from your good office.
    Thank you

    Tobby Hutu
    (Director-SCSS)

  6. We have lodged our returns for WAPCO SECURITY SERVICES LIMITED already, however, I have two questions to ask and needs clarifications;
    1: What is the difference between COC and TINS?
    2: Do I need to apply for COC or should I use TINS to conduct business?

    Please have these matters rectified immidiately so I understand. There has been so much confusions about the roles of TINS and COC…Need a simple explanations please.

  7. I was advised upon visiting your NCD office that IRC no longer accepts COC Applications over the Counter. Please advice on how I can lodge a completed COC for a collegue online,

  8. I registered my business and enquired to get a certificate of compliance but was asked to update my previous tax returns. Please assist on that area…

  9. Hello – which forms do i fill out to obtain COC and if you provide ?
    Also outline the required documents.

    appreciate your swift response.

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