Internal Revenue Commission

The Internal Revenue Commission (IRC) of Papua New Guinea is the government agency responsible for the administration and enforcement of the country’s tax laws. It oversees the assessment, collection, and reporting of taxes levied on individuals, corporations, and other entities operating within Papua New Guinea’s jurisdiction. The IRC manages the SIGTAS platform, an integrated tax administration system that supports electronic filing, taxpayer registration, and the maintenance of fiscal records. In addition to domestic taxpayers, the commission handles tax obligations for foreign businesses, including Australian companies, that derive income from Papua New Guinean sources. Its service portfolio includes issuing tax clearances, providing guidance on compliance requirements, and facilitating dispute resolution processes. The agency also supplies revenue data and analytical support to the Ministry of Finance and other governmental bodies to inform policy decisions. By maintaining communication channels with stakeholders, the IRC aims to promote voluntary compliance and reduce administrative burdens. Its operational reach extends across the national territory, ensuring that tax services are accessible to residents and businesses throughout Papua New Guinea.

The IRC functions as a statutory commission under the Papua New Guinea government, reporting to the minister tasked with finance portfolio oversight. Its distinguishing attribute is the stewardship of the SIGTAS infrastructure, which underpins the efficiency and reliability of its tax administration functions. The 2025 cyber incident underscored the critical importance of this information system, as the attack disrupted SIGTAS and internal communications, leading to prolonged outages that impeded tax approvals and affected business continuity. Although Australia offered regional cybersecurity assistance, the commission opted to engage a private recovery firm, reflecting a preference for independent incident management. The breach also highlighted the IRC’s role in safeguarding sensitive taxpayer information, encompassing data pertaining to both Papua New Guinean citizens and foreign entities such as Australian businesses. These characteristics position the IRC as a central pillar of Papua New Guinea’s fiscal framework, tasked with securing revenue streams and upholding the integrity of the tax system. By managing core tax infrastructure and responding to emerging threats, the agency contributes to the nation’s economic stability and governance.