INTERNAL Revenue Commission (IRC) Commissioner General Sam Koim has tendered his resignation, effective 9 December 2025, citing deep concerns that the newly legislated external IRC Board threatens the organisation’s independence and hard-won reform progress.
In a final message to IRC staff, Koim said the overhaul of the governance structure, passed despite repeated objections from the organisation, could undermine the monocratic leadership model that has driven the IRC’s transformation over the past six years.
“These were not personal objections,” Koim stressed. “They were grounded in experience, evidence, and in the hard-earned lessons of our transformation.”
Koim confirmed that he had formally informed both the Prime Minister and the Treasurer earlier this year that he would resign if the Board structure was enacted in its proposed form. With the legislation now passed, he said he was obliged to “honour his word.”
He apologised to staff that the news broke publicly before he could address them directly, saying events “moved quickly” and outside his intended schedule.
Appointed in 2019 without prior tax administration experience, Koim highlighted sweeping structural, cultural and digital reforms undertaken during his tenure to modernise the IRC.
Under his leadership, annual revenue collections rose from K8 billion to more than K17 billion, contributing over K80 billion to the national Treasury.
He praised the organisation’s resilience through the COVID-19 pandemic, a cyber-attack and periods of shifting political priorities.
“These results were not the work of one leader,” he told staff. “They were the result of your dedication, your persistence, and your willingness to aim higher than yesterday.”
Koim expressed regret at leaving during a pivotal phase, with the IRC preparing to roll out its Integrated Tax Administration System (ITAS), the GMS initiative, strengthened tax intelligence operations and a suite of new tax laws.
He also noted disappointment at not completing the staff land allocation project he had championed.
In his farewell message, he urged both the Corporate Services and Taxation wings to remain disciplined and committed to the institution’s long-term reform path.
He reiterated his guiding principle: “Tax Right, Not Tax More.”
Koim reminded staff that loyalty must always lie with the mission, the law and the institution, never individuals.
“Institutions must outlive all of us,” he said.
Koim also confirmed he is in Hagen consulting his community on whether to contest the Dei By-Election, following the issuance of writs.
He hinted in his earlier media address, saying he was “not running away from anything, but running into something.”
Describing Parliament as the place “where the pattern is first imagined, drawn and stitched into law,” he contrasted it with the role of administrators who implement decisions made by others.
Koim thanked IRC staff for their trust, support and constructive challenges, wishing them a peaceful Christmas and expressing confidence that the institution will maintain integrity, fairness and excellence in the years ahead.
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