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Department of Finance and Administration
Corporate Income Tax
Managing the fair collection of taxes to fund public services and drive national development.
The Customs & Tax Administration manages the collection of national taxes, fees, and fines, ensuring that revenues are available to fund public services and support development. Its work includes registering taxpayers, processing returns and payments, conducting audits, and enforcing compliance with tax laws. The division also provides education and outreach to help businesses and individuals understand their tax obligations. By ensuring that everyone contributes fairly, the tax system supports infrastructure, schools, healthcare, and other vital services that benefit all citizens.
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Find answers to common questions about our services and how we can assist you.
What services do you offer?
The FSM Department of Finance and Administration offers six core services to support the nation’s financial management and governance. These include Budget Planning for developing transparent budgets that enable effective service delivery and sustainable development; Customs services that facilitate secure cross-border trade while enforcing regulations; Financial Reports that provide accountable statements to track public funds and ensure transparency; Legislation resources offering access to the laws, regulations, and policies governing their operations; Procurement services ensuring fair and value-driven purchasing processes; and Taxation management for the equitable collection of taxes that fund public services and drive national development.