Legislation

Title 54: Taxation and Customs

Taxation of Wages Salaries Gross Revenues

Duties & Customs

Income Tax Regime for FSM Corporations

The Exchange of Tax Information Regulations

Revenue Administration

Penalties

Regulation Regarding Ownership Information Requirements

Exchange of Tax Information Act of 2016

FSM Customs Regulations

Title 55: Government Finance and Contracts

Budget Procedures

Financial Management

Government Contracts

Internal Procedures for Compact Implementation

Public Auditor

Funds