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Roles & Responsibilities


The Bureau of Revenue and Taxation (BRT) enforces the tax laws which are codified in Title 40 of the Palau National Codes (PNC).  Chapters 10 to 12; 14 to 24 of the Code state the powers and duties of the Director of the Bureau of Revenue and Taxation.  Executive Order Number 381 separated Revenue and Taxation from Customs.

BRT is divided into two divisions: Division of Enforcement & Compliance and Division of Customer Service that primarily provide service assistance to the taxpayers of the Republic


The mission of the Bureau is to effectively provide the government with the revenue necessary to meet the needs of the people of Palau.  BRT will raise its revenue collections by improving the level of voluntary compliance by addressing the risks to compliance through its service assistance and enforcement interventions making it easier for taxpayers to comply.