New Caledonia is responsible for taxation and therefore has its own tax system, largely inspired by the French model. BUSINESS TAX OBLIGATIONS CREATION, MODIFICATION, DISSOLUTION AND DEREGISTRATION All companies undergoing a change of status, whether voluntary or involuntary, are required to declare any changes (legal form, company name, acronym or trading name, location of registered office, principal activity, etc.). Similarly, when a company is dissolved or ceases trading, it must take steps to deregister, so that it can effectively cease trading. These formalities are carried out at the Centre de Formalités des Entreprises (CFE) of the relevant consular chamber. DECLARE SALARIES AND FEES Any natural or legal person who pays salaries, pensions, etc. must complete a déclaration nominative des salaires (DNS). The same applies to the payment to third parties of commissions, brokerage fees, fees, etc.: you are required to complete a déclaration nominative des honoraires (DNH). These declarations can be made online at the tax authorities' website: www.impots.nc TAX CERTIFICATE The tax certificate is required for a number of purposes: obtaining grants, benefiting from tax exemption, bidding for public contracts, etc. Obtain a tax certificate here DECLARE ONLINE You can do all your tax formalities online: declare and pay tax, view and send documents or make changes. For more information, click here USEFUL CONTACT Direction des Services Fiscaux du gouvernement de la Nouvelle-Calédonie (DSF) www.dsf.gouv.nc/ 8 TAX ENVIRONMENT 84
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