In 1998, as part of the financial reform element of its Comprehensive Reform Program (CRP), Vanuatu introduced a Value Added Tax (VAT) imposed at the rate of 12.5% on the supply of most goods and services under the VAT Act No. 12 of 1998.
From the 1 April persons or entities wanting to charge fees for providing tax agent services must be registered. Registration is administered by DCIR. An approved form must be used for an application for tax agent registration.
The money that the Government uses to manage our country, provide education, health facilities, to fund police and the justice system, to build roads and infrastructure, comes partly from the taxes and other revenue collected by the Department of Customs and Inland Revenue (DCIR).