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INTRODUCTION

Kiribati, officially the Republic of Kiribati, is a sovereign state in the central Pacific Ocean. It comprises of 32 coral atolls and reef islands, one raised coral island, Banaba. The capital of Kiribati is South Tarawa which consists of small islets, connected by a series of causeways.

Kiribati's currency is the Kiribati Dollar/Australian Dollar (AUD).

Abbreviations:

AUD Australian Dollar
CIT Corporate Income Tax
KPF Kiribati Provident Fund
PE Permanent Establishment
VAT Value Added Tax
WHT Withholding Tax
WDV Written Down Value