The Government of the Republic of Nauru

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Nauru Revenue Office

 
 

Overview

Mission :   The NRO is responsible for collecting revenues owing to the Government in a timely manner, whilst promoting voluntary compliance by applying the various legislative codes and adopting best ...

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Structure

The NRO is made up of three Divisions : Revenue Division, Taxpayer Services Division and Compliance Division, all of which are supported by a Support Unit.   Revenue Division   This division ...

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Legislation Administered

For the actual legislation and amendments you should refer to the RONLAW site. The links below have been created for ease of reference:   Consolidated Revenue Administration Act (as of 3 November ...

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Public Rulings/Guides

  Public Ruling 1/2017 Schedule of Depreciation Rates Public Ruling 2/2018 Goods taken for own use (Draft) Common issues 2017 Annual BPT returns Guide To The Preparation of the Annual ...

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Forms

Cash export Licenses Application for Cash Export   Gaming and Bingo Licenses Application for Gaming License-Bingo/Betting on sports events Sports Gaming License   Tax ...

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Key Dates

Small Business Tax (SBT) /Non Resident withholding Tax (NRT)   A non-resident individual liable to SBT and/or an entity required to withhold NRT is required to file a BUSINESS TAX QUARTERLY ...

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Contact

Nauru Revenue Office, Civic Centre, Aiwo District, Republic of Nauru   Tel : +674 5573238   Email : nro.tax@naurugov.nr   The NRO is located on the first floor, directly above ...

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