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Internal Revenue Commission - “Your Partner in Nation Building” Document ID: 2014-TPG-NTCS-01 Effective From: 18 September 2014 Page 1 of 7
INTERNAL REVENUE COMMISSION
TAXPAYER GUIDE
UNDERSTANDING TAXPAYER NOTICES FROM SIGTAS
An explanation of the various components of the IRC Notices generated from SIGTAS
The Internal Revenue Commission has recently introduced new notices as a result of the implementation of
a new tax administration system called SIGTAS. The notices come in a format that is different from the
notices that have been produced by the IRC in the past. They may look unfamiliar to you and it may take
taxpayers some time to adjust to the new formats. This Taxpayer Guide is designed to explain the new
notices and assist you with understanding them.
The Guide provides a sample of each type of notice and explains section-by-section the information
contained in the notice.
COMPONENTS OF IRC NOTICES • The new notices often have multiple pages (and always have a minimum of two).
• Page 1 contains the:
– Header section
– Tax Period Summary
– Commissioner General Sign-Off & Notes
– Pay-In slip
• Page 2 and any subsequent pages contains the:
– Page Header
– Appendix of the return form details (form lines) and penalty information
– Outstanding Balances
Each of these components of the notices is explained in detail in the examples below.
Internal Revenue Commission - “Your Partner in Nation Building” Document ID: 2014-TPG-NTCS-01 Effective From: 18 September 2014 Page 2 of 7
HEADER SECTION
Printed on: The date the IRC Officer printed the notice
Page x of y: The current page and the total number of pages in the notice.
Document No. & Barcode: This is the system generated number for this document. All documents in
SIGTAS have their own unique number for tracking purposes. The barcode
has the key details of the document embedded in it. IRC Officers have
scanners that they can use in conjunction with the document. For example a
cashier could scan the barcode and all the key details will appear on their
screen. This saves time in keying all the information again that is stored in
the barcode.
Filing Due Date: The due date for filing the return lodgement form.
Filing Date: The date the IRC Officer recorded as the date the lodgement form was filed.
Payment Due Date: The due date for payment of any amount owing for the lodgement period.
Notice Title: The title of the particular notice. In this example it is a Salary & Wages
Withholding Tax (SWT) Remittance Notice.
TIN: The Taxpayer Identification Number (TIN) for the recipient of the notice.
Tax Type: The tax type to which the notice relates.
Tax Account: The tax account number is the number assigned to the taxpayer’s tax type. It
is a unique number assigned by the system for tracking purposes.
Assess No: The assessment number is a unique number assigned by SIGTAS for every
“assessment” type action.
Tax Period: The period to which the notice relates.
To: The start and end dates of the tax period.
Tax Centre: The IRC Office the taxpayer is assigned to by the IRC.
Taxpayer Name and
Mailing Address:
The name and address of the taxpayer.
Act: The Act (law) administered by the IRC under which the tax type is assessed.
Internal Revenue Commission - “Your Partner in Nation Building” Document ID: 2014-TPG-NTCS-01 Effective From: 18 September 2014 Page 3 of 7
TAX PERIOD SUMMARY
Tax Charges: The value of the amount of tax charged/assessed as payable.
Tax Payments: The amount of any tax payment(s) applied to the period.
Tax Credits: The amount of any credits applied against tax (NOTE: For GST, this is the
value where a credit/refund return amount is displayed).
Tax Amount Due: The amount of any tax amount due to be paid (NOTE: if the amount is
overpaid then no amount is due and 0.00 will be displayed).
Penalty Charges: The value of the amount of penalty charged/assessed as payable.
Penalty Payments: The amount of any penalty payment(s) applied to the period.
Penalty Credits: The amount of any credits applied to penalties.
Penalty Amount Due: The amount of any penalty amount due to be paid (NOTE: if the amount is
overpaid then no amount is due and 0.00 will be displayed).
Interest: The Interest row is not applicable for Papua New Guinea.
Total Charges: The value of the total amount charged/assessed as payable.
Total Payments: The amount of all payment(s) applied to the period.
Total Credits: The total amount of any credits applied.
Total Amount Due: The amount due to be paid (NOTE: if the amount is overpaid then no
amount is due and 0.00 will be displayed).
Total Due For The Period
(Tax + Penalties + Interest):
The amount due to be paid (NOTE: if the amount is overpaid then no
amount is due and 0.00 will be displayed).
Credit To Carry Forward: The amount of any credits available for the taxpayer to carry forward.
Overpayment For The
Period:
The amount of any overpayment the taxpayer has made.
Internal Revenue Commission - “Your Partner in Nation Building” Document ID: 2014-TPG-NTCS-01 Effective From: 18 September 2014 Page 4 of 7
COMMISSIONER GENERAL SIGN-OFF AND NOTES
Commissioner General: Where the IRC Officer stamps the assessment before issuing.
Note: Minor write-off (credit/debit) could affect some balances. This relates to the
possibility that any minor values written-off automatically by the system
may affect the balances shown.
PRE-PRINTED PAYMENT SLIP
The Pre-Printed Payment Slip contains all the relevant information, embedded in the document number
barcode, to process the payment on presentation to the IRC Ground Floor Public Counter. The blank
sections of the form are to be completed by an IRC officer at the time of payment.
Internal Revenue Commission - “Your Partner in Nation Building” Document ID: 2014-TPG-NTCS-01 Effective From: 18 September 2014 Page 5 of 7
PAGE 2 HEADER
Page x of y: The current page and the total number of pages in the notice.
TIN: The Taxpayer Identification Number (TIN) for the recipient of the notice.
Tax Period: The period to which the notice relates.
Tax Type: The tax type to which the notice relates.
Document No.: This is the system-generated number for this document. All documents in
SIGTAS have their own unique number for tracking purposes.
FORM LINES APPENDIX
Assessment Summary:
The Assessment Summary provides the details of the return form lodged
and what was captured during processing. The submitted column
represents what the taxpayer entered on the form and the Assessed column
represents what the IRC has assessed. Where there is a difference a note
detailing the change is displayed. For example: “As per Audit letter of
…….”. If the field is a calculated field then the system automatically
calculates the value and displays it in the Assessed column. The most
common example is the GST return form. The field where the taxpayer
enters the GST content of the Taxable Sales is 1/11th. The system will
calculate the amount and if this is different to what the taxpayer specified it
will note the change.
Each of the form lines from the return form is detailed in this section.
Internal Revenue Commission - “Your Partner in Nation Building” Document ID: 2014-TPG-NTCS-01 Effective From: 18 September 2014 Page 6 of 7
FORM LINES APPENDIX WITH PENALTIES
In this example NOTE the two additional lines where “Penalty” appears.
If penalty is applicable then those applied will be displayed with a short description of the penalty.
OUTSTANDING BALANCES
The Outstanding Balances section details, for the tax type, all periods that have outstanding amounts not
yet paid.
In this example, the 7/2013 period total of 31,351.21 is outstanding. It is made up of 22,350 tax and 9,001.21
in penalties.
If the taxpayer had no outstanding amounts then the values will be blank or 0.00.
Internal Revenue Commission - “Your Partner in Nation Building” Document ID: 2014-TPG-NTCS-01 Effective From: 18 September 2014 Page 7 of 7
IRC CONTACT DETAILS
For further information on Taxpayer Notices, please contact:
