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.