The Inland Revenue Department

Home | Contact Info

About Us

Our Function

Our Staff

Contact Details

Tax Policy

Customer Charter

Procedures

Individual Income Tax

Businesses

Employers

Tax Payer Fact Sheet

Refunds & Credits

Publications

Guide Summaries

Forms & Instructions

Services

Collection Services

Investigations & Assessments

Divisions

Inland Revenue

Government Information Systems

Our Vision

We aim to be recognised by the public and Government of Montserrat, and throughout the CARICOM region as a modern, efficient and effective tax administration that plays a critical role in the economic development of Montserrat.

Mission Statement

To provide quality tax advice to the Government and the community and protecting the Government’s revenue base by maximising compliance with Montserrat’s tax policy legislation through education, quality service and consistent, firm, enforcement,

Corporate Goals

The corporate goals of the Department reflect the priorities of the Department and will lead towards the attainment of the vision and the Department meeting its mission statement. The following are the corporate goals of the Department:

To effectively and efficiently assess and collect the taxes for which the department is responsible, in accordance with the appropriate ordinances, i.e. The Income Tax and Property Tax Ordinances.
To promote voluntary compliance through the firm enforcement of the tax laws and in the presence of a continuous taxpayer education programme.
To provide technical advice to the Government on taxation matters including emerging trends in taxation, and provide methods for addressing these from a revenue protection standpoint.
To maintain and defend the Valuation List and to advise Government, as appropriate, on Valuation of Crown Property.
To provide a quality service to taxpayers, and ensure that the community has confidence in the tax administration system.
To ensure the Department has a well-trained, motivated and skilled workforce that is able to respond to change.

Our Function

A tax administration has the responsibility to inform taxpayers of their rights and obligations and to assist them to meet these obligations while having procedures in place for dealing with those taxpayers who choose not to comply. To achieve compliance a tax administration needs to carry out five very important functions, which are detailed below.

Function	Description
Taxpayer services & education	To provide assistance to taxpayers so that they are able to comply with their tax obligations by providing taxpayers with relevant, timely and easily understood information.
Revenue assessment & collection	To process returns, issue accurate tax assessments, and process tax payments in a timely manner.
Management of debt & outstanding returns	To take follow-up action against non-compliers who fail to file returns and who do not pay their tax on time.
Taxpayer audit	To audit all classes of taxpayers with emphasis on high-risk non-compliers.
Tax technical advice	Advising Government on laws impacting on the tax system and also providing advice on changes to laws.

Top of Page

Home | GOM Home

For more information on the Inland Revenue Department and our activities contact us at:

Telephone: 1-664-491-2463/3211

Fax: 1-664-491-2453

E-mail: irev@gov.ms