Welcome to Vanuatu Customs & Inland Revenue WEBSITE

Inland Revenue Clarifies Customs Tax Numbers

issued to all businesses,individuals and companies (being classified as legal entities) that register for taxes purpose under Rates & Taxes Section and the Value Added Tax (VAT) Office.

CT numbers were first used for VAT purposes since the introduction of VAT in 1998 and subsequently applied by Rates & Taxes in 2002 as part of DCIR’s modernization initiative. CT numbers initially consists of 5 digits but increased to 6 after the upgrade of the Revenue Management System (RMS7) in 2009. Taxpayers who were registered before 2009 will realize their CT numbers has an additional digit after the upgrade. All were advised on the changes made.

Within the municipal areas it is the Rates & Taxes Section that is responsible for issuing the number. This is when individuals, partnerships and companies register for business licenses, vehicle registrations, driving licenses, and other taxes with the Office. It is the same CT number that is being used for VAT registrations. However, unlike businesses in the municipal areas, those in the provincial areas are being issued the number by the VAT Office instead, but only if they are VAT liable. 

Each business entity is entitled to JUST ONE CT number regardless of the number of different business activities it has or the different locations it is operating from. The same applies to individual taxpayers. 

However CT numbers issued to business entities apart from natural persons are not permanent numbers like many may have assumed but can only be changed if there is a change in;

* the business constitution from 

   •  sole trader to a partnership or a limited company

   •  partnership to sole trader or a limited company

   •  limited company to a sole trader or a partnership 

* the company name. 

 Rates & Taxes & VAT Office will not make any changes to CT numbers if any of the above changes are not reflected in the business name certificate or Certificate of Incorporation issued by the Vanuatu Financial Service Commission (VFSC). 

If the above changes are to occur, then business owners must ensure that their original business license certificate will need to be surrendered and a fee of 1,500vt will be charged to effect the change. 

In addition, businesses that have settled their 2014 business license fees on installments are also required to surrender their original certificates issued at the beginning of the year. When final installment payments are made, they will be issued with the appropriate certificates for the remaining 6 months. Note that second installment payments are due by the end of this month, payments received after the 31st will attract a 10% penalty and accumulating every month if remain unsettled.

For more information you can either come down to the office to seek more advice or we may be contacted by phone: 00(678) 24969 or email us.