The tax year, generally, is the calendar year in Kiribati. However, a company may adopt a different 12-month period for tax purposes.
Companies are required to file tax returns by 31 March following the calendar tax year. However, if the tax year is other than the calendar year then the tax return is required to be filed within 3 months after the end of the relevant tax year.
Advance tax is payable in 3 installments on 30 June, 30 September and 31 December of each tax year. For companies whose tax year is other than the calendar year, the advance tax installments are due on the last day of the sixth, ninth and twelfth months of the tax year.
Electronic filing facility for submission of a tax return is available.