GST CREDIT REFUNDS CR2 & GST CREDIT TRANSFER/OFFSET – CR1

MANDATORY REQUIREMENTS FOR GOODS AND SERVICES TAX (GST) CREDIT REFUNDS – CR2

 

This notice serves to advise all Taxpayers nationwide that for any application that is submitted to the Internal Revenue Commission (IRC) to claim a refund of Goods and Services Tax (GST)/ input tax credits, you must furnish to the IRC the following mandatory requirements together with your claim;

 

Mandatory Requirement How to access & applicable to?
·         Completed and signed CR2 form Download form via IRC website or request via email or in person
·         Supplier/Expense Listing List must contain the details of all business purchases or expenses in the month in credit as requested. Obtain a sample of the Standard format from IRC as a guide or provide a similar format with the required information.
·         Sales/Income Summary Total sales/income for the tax periods referred to or requested in the claim
·         Bank statements Statements for the tax period or month being claimed
·         Tax invoices This includes paid tax invoices, receipts & vouchers
·         Approved Charitable Status Charity Organisations & Non-profit bodies. A copy of the letter from IRC giving you exemption or copy of the Gazettal Notice confirming your exempt status must be provided.
·         Contracts / Agreements Copies of contracts for the Provision of Goods & Services. This includes Contractors engaged by Mining, Gas & Petroleum, constructions, manufacturing  Companies, Commercial Leases, Government and NGO sectors
·         Funding Agreement Government Contracts, National Procurement Commission (NPC) requirements including GOPNG Co-Funding Contracts
·         MoU / MoA
·         Export Licence Individual/business engaged in Primary Production and exports of primary produce.
·         PNG Customs Document Entry Document & Clearance Document (Form 15) including PNG Customs Assessment & Receipt Notices
·         Fishing Licence Individual/business engaged in the fishing sector  including exports
·         NFA Logging Licence Individual/business engaged in Forestry & Logging operations including exports permits and licences.
·         Storage Licence For Goods held in Bond or Lease of Warehouses
·         Prescribed Aid Provider Status Prescribed foreign Aid Providers/Donors
·         Others Other relevant information

 

For further information, please contact the GST Refund Review team below;

 

Name Designation Telephone Group email
Ms Bernadette Uruna Senior Manager 322 6616 gst_refund_review@irc.gov.pg
Ms Lucy Pulkapo Assistant Manager 322 6782
Mr Kevin Yaul Senior Auditor 322 7172

 

MANDATORY REQUIREMENTS FOR GOODS AND SERVICES TAX (GST) CREDIT TRANSFER/OFFSET – CR1

 

This notice serves to advise all Taxpayers nationwide that for any application that is submitted to the Internal Revenue Commission (IRC) for a Goods and Services Tax (GST) Credit Transfer or Offset, you must furnish to the IRC the following mandatory requirements together with your application;

 

Mandatory Requirement How to access & applicable to?
·         Completed and signed CR1 form/Application Download form via IRC website or request via email or in person
·         Supplier/Expense Listing List must contain the details of all business purchases or expenses in the month in credit as requested. Obtain a sample of the Standard format from IRC as a guide or provide a similar format with the required information.
·         Sales/Income Summary Total sales/income for the tax periods referred to or requested.
·         Bank statements Statements for the tax period or month referred to.
·         Tax invoices This includes paid tax invoices, receipts & vouchers

 

For further information, please contact the GST Refund Review team below;

 

Name Designation Telephone Group email
Ms Bernadette Uruna Senior Manager 322 6616 gst_refund_review@irc.gov.pg
Mr David Kepang Assistant Manager 322 6779
Mr Kevin Yaul A/Team Leader 307 7172

Authorised by:

 

Mr Sam Koim, OBE

Commissioner General

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