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DIRECT TAXES - Tax Information (click on heading below then click again) Fiscal (Tax) Year Lodgement of Returns of Income Joint Returns Tax Losses Tax Clearance Tax Agents Secrecy Provisions Double Tax Treaties Fiscal (Tax) Year The Papua New Guinea tax year is the calendar year running from 1 January to 31 December. Income tax returns must be based on that income period. Taxpayers wishing to use a different accounting period may do so on application to the Commissioner General of Internal Revenue. They must however agree to accept adjustments as needed which will equate their tax payments to those which would be payable if they were using a calendar year as their accounting period. For salary or wage earners, who are not required to submit income tax returns, the tax period is a fortnight and tax is assessed by reference to the salary or wage income derived in that fortnight. View and Print Tax Information (Tax Info.PDF 8KB)

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