Department of Finance
and Administration
and Administration
The Customs & Tax Administration (CTA) safeguards the financial health and security of the Federated States of Micronesia by collecting revenue, protecting the nation’s borders, and facilitating trade and travel. CTA is mandated under the Financial Management Act to ensure that all revenues due to the government are properly assessed, collected, and reported.
Its mission is to provide taxpayers, importers, and travelers with efficient and reliable services while ensuring compliance with tax and customs laws through integrity, fairness, and transparency. By strengthening revenue systems, CTA directly supports essential public services, promotes private sector growth, and enhances donor and investor confidence in FSM’s financial management.
CTA is led by Assistant Secretary Randy Sue, who brings extensive experience in revenue administration and border management. Under his leadership, the division is modernizing systems, expanding taxpayer services, and strengthening staff capacity. This leadership ensures that CTA is becoming a more efficient, transparent, and trusted agency, aligned with international standards.
CTA is advancing a comprehensive reform program to modernize tax and customs administration and improve compliance. Key initiatives include:
Revenue Management System (RMS): A nationwide digital platform for tax registration, filing, payments, and case management. The RMS improves efficiency, reduces administrative burdens, and increases transparency for taxpayers.
ASYCUDAWorld Enhancements: Strengthening customs operations with electronic processing and payments, improved risk profiling, and more accurate reporting.
Compliance Risk Management Strategy: A framework to increase on-time filing and payment, while enabling smarter enforcement against non-compliance.
Border Security Improvements: Enhanced intelligence and enforcement capacity to protect FSM from illegal goods, smuggling, and revenue leakage.
Capacity Building: Continuous training for customs and tax officers to apply international standards and improve taxpayer services.
International Engagement: Active participation in regional and global tax and customs forums, ensuring FSM’s practices are harmonized with international norms and supporting its obligations under trade and donor agreements.
CTA manages the collection of national taxes, customs duties, and other revenues to fund essential public services and national development priorities.
It administers taxpayer registrations, filing, and payment systems, supported by the new Revenue Management System (RMS) for faster and more transparent service delivery.
CTA enforces compliance with tax and customs laws through audits, risk-based case management, and targeted outreach programs, ensuring fairness and accountability.
The division oversees imports and exports, strengthens border protection, safeguards against smuggling and undeclared goods, and facilitates legitimate trade to support FSM’s economy
CTA provides taxpayers with clear guidance, forms, and education programs to help individuals and businesses understand and meet their obligations more easily, fostering voluntary compliance.
For inquiries, the public can contact the Division at: