WebJul 7, 2024 · Provided by KPMG’s Port Moresby office. The PNG tax system includes a goods and services tax (GST) that is imposed at the rate of 10%. It operates as a GST does in most part of the world, where GST is imposed on taxable sales or supplies made by a registered business, and a credit is allowed for any GST paid by that business for its inputs. Webestablishment in PNG; or iii. The Other Income Article of the treaty provides a residual right to tax the management fees despite the operation and outcome of Article 7. B. Of relevance, some countries do take the approach of insisting the withholding tax is deducted from payments, but then allow for a refund of that tax where the treaty operates.
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