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 |