The Government of the Republic of Nauru

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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 provides cashiering services to Government of Nauru (GON), and is responsible for the receipting and processing of all GON cash revenues, and for cash payments made by GON. The reconciliation and processing of all GON revenues transacted through overseas bank transfers is also the responsibility of Revenue Division.

 

The division is also responsible for the issuing of drivers' licenses, and for the granting and administration of thirty day account billing in respect of payments due under the Nauru Customs Act (2014).

 

The division administers the Gaming Act 2011, and issues gaming and bingo licenses. Cash export licenses are also issued by the Revenue Division.

 

Taxpayer Service Division

 

The Taxpayer Service Division is responsible for the processing of all taxation related lodgements and payments, and the administration of the tax law in general. It is also responsible for taxpayer education and providing information to both the general community and business community.

 

Compliance Division

 

The Compliance Division is responsible for a range of compliance functions including intelligence gathering, conducting risk assessments, collecting outstanding taxes and conducting audits using various audit products. This division also develops compliance improvement strategies and audit programs.