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Incorporate a new company
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Register a Revenue Management Division (RMD) number
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Biosecurity clearance
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Incorporate a new company copy
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5
Apply for a business RMD number
(last modified: 05/04/2023)
(last modified: 05/04/2023)
Timeframe ( see details ) |
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Contact details
Entity in charge
Revenue Management Division
Avarua
, Rarotonga
Tel: 682 29365
Email: tax.info@cookislands.gov.ck, customs.info@cookislands.gov.ck
Website: https://tax.cookislands.gov.ck/, http://www.mfem.gov.ck/customs
Tel: 682 29365
Email: tax.info@cookislands.gov.ck, customs.info@cookislands.gov.ck
Website: https://tax.cookislands.gov.ck/, http://www.mfem.gov.ck/customs
Unit in charge
Tax Payer Services
| Mon: | 08:00 - 16:00 |
| Tue: | 08:00 - 16:00 |
| Wed: | 08:00 - 16:00 |
| Thu: | 08:00 - 16:00 |
| Fri: | 08:00 - 16:00 |
Requirements
Sole Trader registration
1.
Individual Income Tax
2.
Individual application for RMD number - RM1
3.
Business Application for RMD number, VAT and Employer - RM2
4.
Valid Identification
Two forms of valid ID is required
Two forms of valid ID is required
Non-individual company registration
1.
Value Added Tax (VAT)
2.
Business Application for RMD number, VAT and Employer - RM2
3.
Valid Identification
Two forms of valid ID is required
Two forms of valid ID is required
4.
Certificate of Incorporation
5.
Constitution - Trust/Estate organization
6.
Deed - Club/Society/Charity/Other organization
Time frame
Waiting time in queue:
min 5mn
- max 15mn
Attention at counter:
min 5mn
- max 10mn
Legal justification
1.
Income Tax Act Consolidated
Section 218 General Provisions
Section 218 General Provisions
2.
Value Added Tax Act consolidated
Article 3 Registration
Article 3 Registration
Additional information
The RMD number application includes a declaration on employing staff. PAYE is the basic “Pay As You Earn” tax which you take out of your employees’ wages whenever you pay them. For more information refer to link;
Pay as you earn (PAYE)
Complaints: Ministry of Finance and Economic Management
Entity in charge
Ministry of Finance and Economic Management
1st Floor, Takuvaine Road
, Rarotonga
Tel: 682 29511
Website: http://www.mfem.gov.ck/
Directions: Google maps
Tel: 682 29511
Website: http://www.mfem.gov.ck/
Directions: Google maps
Unit in charge
Revenue Management Division
| Mon: | 08:00 - 16:00 |
| Tue: | 08:00 - 16:00 |
| Wed: | 08:00 - 16:00 |
| Thu: | 08:00 - 16:00 |
| Fri: | 08:00 - 16:00 |
| Sat: | closed |
| Sun: | closed |
Person in charge
Paula Dyer
Team Leader Taxpayer Services
Tel: 68229365 ext 8228
Email: paula.dyer@cookislands.gov.ck, tax.info@cookislands.gov.ck
Tel: 68229365 ext 8228
Email: paula.dyer@cookislands.gov.ck, tax.info@cookislands.gov.ck
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