Papua New Guinea

Ekwo is free, open source accounting software. Its Papua New Guinea pack carries the chart of accounts (Papua New Guinea reference chart of accounts, 146 accounts), 2 tax rates in PGK, the periodic return (GST return (form G1), 19 boxes), and the financial statements (Statement of financial position, Statement of profit or loss). Last checked on 2026-10-26 against 5 texts of law and official sources.

Country code: PG
Currency: PGK
Pack version: 0.1.0
Last checked: 2026-10-26

Set up Ekwo for Papua New Guinea The pack, file by file

What the pack carries

Charts of accountsWhat a company installs, and who each chart is published for.: default (default) — 146 accounts, for companies
TaxesHow many the pack carries, at which distinct rates, and which treatments it can express.: 8 taxes at rates of 0, 10
domestic, exempt, export, import
Periodic declarationThe form the accounts are read into, the cadences it is filed on, and how many boxes it has.: PG-GST — 19 boxes, filed month
When it is dueA rule of the country, not a date. A pack that cannot state its rule states nothing.: day 21 of the month after the period
The file it is deposited asThe brick of packages/formats that writes it, where one exists.: filed by hand on the administration’s portal
Electronic invoicingThe profile the country imposes, the day it starts, and the text that imposes it.: no profile — no obligation in law
No structured e-invoice standard, Peppol profile or clearance system of the Internal Revenue Commission was found in the texts read; the GST return is the paper or spreadsheet form G1. `obligation` is `none` for want of a text, not on a finding that none exists.
Where the tax balance landsThe accounts a filed declaration settles to, by role.: payable 2110
receivable 1155
Bank statementsThe formats this country’s banks send, and whether anything here reads them.: no format named
Payment filesThe formats the country’s banks accept for an outgoing payment.: no format named
Financial statementsThe schemes the chart reports on, and the taxonomy their keys are written against.: PG-IFRS-SFP — 32 lines
PG-IFRS-IS — 10 lines
Who has read itA pack is reviewed when a named professional has read it against the law, and never before.: community no named reviewer
5 sources cited
Last checked against the lawThe most recent day somebody opened one of the texts the pack was built from.: 2026-10-26
Pack versionWhat this pack calls itself, the day it says its transcription is true, and the languages it publishes.: 0.1.0 — published 2026-10-26
en

Free, and operated

Where the open core stops.

The line is operational, not functional. Everything that keeps working on its own is open core; what needs credentials, a certificate or a channel somebody keeps running is the hosted edition.

PG-GSTdeclaration

Free, for everComputed from the ledger, frozen box by box, filed by hand on the administration’s portal, and what it owes is carried to 2110. The deposit number and the administration’s own words come back into your own database.

OperatedTransmission: the credentials, the certificate and a channel somebody keeps running. The return stays yours.

What it was built from

5 sources — the law this pack was read against

Form G1, Goods and Services Tax Return (effective 24 January 2016, Goods and Services Tax Act 2003 as amended) — lines 1 to 16 in three blocks: output debits (total sales, exempt sales, zero-rated sales, taxable sales divided by eleven), input credits (GST paid on business inputs less the share for exempt sales and private use) and the summary of GST payable or refundable; the notes on the exempt industries, the eight zero-rated sales, cars, the section 65A credit and the sales by province
Papua New Guinea Internal Revenue Commission · form · read 2026-10-26
Fact Sheet, Section 65A of the GST Act, Payment of Tax in Special Cases — GST at a rate of 10 % on goods and services sold and on goods imported, output debit and input credit, a registered person files its return (form G1) by the 21st day of the following month, the G1 example (sales K11,000 including GST, output K1,000, input credit K750, K250 to pay)
Papua New Guinea Internal Revenue Commission · guidance · read 2026-10-26
Goods and services tax (GST) in Papua New Guinea, a guide produced by KPMG's Port Moresby office (updated October 2025) — GST at 10 %, registration above K250,000 of taxable supplies in any 12 months, the zero-rated and exempt supplies, monthly returns, import GST at 10 % and the reverse charge on certain supplies from abroad; a professional firm's summary, not an official text
KPMG Papua New Guinea, reproduced by Business Advantage PNG · guidance · read 2026-10-26
IAS 1 Presentation of Financial Statements — the statement of financial position and the statement of profit or loss, expenses analysed by nature; no Papua New Guinea text prescribing a layout or a chart of accounts was read
IFRS Foundation · guidance · read 2026-10-26
Internal Revenue Commission — tax administration portal (forms, guides, public notices of filing deadlines; GST is paid and returns are lodged at the IRC)
Papua New Guinea Internal Revenue Commission · portal · read 2026-10-26

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