STATEMENT BY THE MINISTER FOR HEALTH ON ALLEGATIONS ON SOCIAL MEDIA CLAIMS BY THE OUTGOING ACTING HEALTH SECRETARY

I have noted with serious concern the statements being circulated on social media and other platforms by the former Acting Secretary for Health, Ken Wai, with misleading allegations, including claims that his removal from office was influenced by the Minister for Health and that I improperly sided with or favoured Dr Daoni Esorom in appointments within the National Department of Health.

Mr. Wai is a seasoned health professional, and I have always accorded him respect.

However, the continued proliferation and fabrication of allegations through social media platforms can not be ignored, particularly when they undermine public confidence in established institutions and distract from the critical work of the health sector.

I did not participate in shortlisting, assessment, or selection, nor did I provide preference to any candidate.

Any suggestion to the contrary is false.

The appointment of Mr. Pascoe Kase as Secretary for Health followed a rigorous, transparent, and merit-based recruitment process conducted strictly in accordance with established public service procedures.

The process was independently facilitated by the Department of Personnel Management, the Public Service Commission, and a reputable external human resource firm, Vanguard International.

The outcome of this process was subsequently presented to the National Executive Council, which made its decision in the best interests of the health sector and the country.

This decision has been clearly explained by both the Prime Minister and the Secretary for the Department of Personnel Management, and has received broad support and commendation from Provincial Health Authority Chief Executive Officers, Chairman of the National Health Board and the PNG Medical Board, the Health Extension Officers (HEO) Workers Association, the Nurses Association. the Health Support Workers Association, senior academics including Professor Tefuarani and the academic leadership of the newly established University of Medicine and Health Sciences, as well as the Chancellor of the University of Papua New Guinea.

There has also been deliberate misrepresentation of the Department of Personnel Management policy regarding term limits for departmental heads. As clearly advised by the secretary for the Department of Personnel Management, Mrs. Taies Sansan, the policy does not impose a permanent prohibition on former departmental heads from reappointment. It allows eligible public servants to reapply, provided they have completed their terms and have been out of active public service for the prescribed qualifying period.

DPM confirmed that Mr Pascoe Kase had been out of the public service for five years following the completion of his two terms as a departmental head and therefore met all eligibility requirements. His application was duly assessed, shortlisted, and cleared through all required processes before progressing through the appropriate approval mechanisms to NEC. There was no breach of policy, no selective application of rules, and no deviation from due process.

It is necessary to correct the public record on the central and material issue again regarding Mr. Ken Wai’s non-selection.

From the outset, Mr. Wai’s name was removed from the shortlist forwarded by the Public Service Commission to NEC due to serious and substantiated integrity concerns arising from multiple and inconsistent records of his date of birth. Available documentation clearly demonstrates that Mr. Wai altered and presented different birth dates on at least three separate occasions, reflected across his birth certificates, statutory declaration, and passport. Further, these altered details were subsequently entered into the ALESCO payroll system in collaboration with the Human Resource Manager at the National Department of Health. All records evidencing these actions are available.

This conduct is fraudulent in nature and constitutes a serious breach of integrity and trust, wholly incompatible with the standards expected of a Secretary for Health. It was this documented conduct and nothing else that disqualified Mr. Wai from proceeding beyond the shortlisting stage. It was not the action of the Minister for Health, nor the Prime Minister, nor any political authority. It was the direct consequence of Mr. Wai’s own actions.

Mr. Wai has also alleged that I improperly directed or favored the appointment of Dr. Daoni Esorom to senior positions within the Department. This allegation is equally false and misleading. Any directives issued by me in relation to the appointment of a Deputy Secretary for Corporate Services were made strictly in my capacity as the Minister responsible and were driven by clear operational and governance priorities within the National Department of Health.

While progress was being made in clinical standards and governance, there were persistent inefficiencies, weak coordination, and high levels of underperformance within the department’s corporate functions, which oversee finance, human resources, medical supplies, Provincial Health Authority operations, partnerships, and international collaborations. These weaknesses were directly affecting service delivery, development partner confidence, and the effective implementation of key reforms.

I am fully aware that Dr. Daoni Esorom responded to previous allegations raised against him and was duly cleared. His professional record includes demonstrated leadership during the COVID-19 pandemic, the restoration of order at Laloki Psychiatric Hospital, the timely progression of the National Anaesthetic and Obstetrics Policy which enabled NEC approval and the subsequent successful kidney transplant program, and the long-outstanding transfer of Buka Hospital functions to the Autonomous Bougainville Government.

These were critical matters that had remained unresolved for an extended period.

At the same time, a number of significant and long-standing priorities remained unaddressed, including the implementation of the NEC decision to establish the Health Services Commission to address the direct deployment of health workers after graduation, the establishment of a central Project Management Unit to coordinate PIP-funded infrastructure projects for PHAs in collaboration with development partners, poorly coordinated medical supply reforms, non-standardisation of PHA executive and specialist positions, weak human resource and financial coordination with DPM and the Department of Finance, outstanding bilateral Memoranda of Agreement with limited or uncoordinated implementation, and long-overdue amendments to health laws and policies. These issues, among others, have contributed to the current state of ineffective and inefficient functioning within the National Department of Health.

It was solely for these reasons, and in the best interests of strengthening corporate governance and operational efficiency, that I issued clear instructions to Mr Wai to recruit Dr Daoni Esorom to assist in improving the performance of the department’s corporate services.

Instead, Mr. Wai appointed a junior officer to act in the role, a decision that raised serious concerns among our development partners. Despite repeated directives to address this matter, the appointment was not effected, and the junior officer subsequently left the position abruptly.

As the Minister responsible and as a long-serving health professional, I was deeply concerned by the manner in which the department was being led.

The WhatsApp messages now being selectively referenced were made with no sinister intent and solely in the best interests of restoring effective leadership, governance, and performance within the department.

I therefore urge Mr Ken Wai to respect himself, respect the institutions of the state, and respect the decision of the National Executive Council.

Attempts to relitigate this matter through social media only serve to undermine stability within the health sector at a time when continuity and focus are essential.

As we enter the festive season, I call on all stakeholders and partners to remain focused and to continue supporting the Marape–Rosso Government in delivering accessible, reliable, and quality health care to the people of Papua New Guinea.

Let us refrain from the spread of malice and misinformation and instead engage in responsible leadership and reasoned dialogue that rekindles hope for a stronger and healthier future for our nation.

I wish to take this opportunity also to extend my sincere appreciation to all health workers, administrators, professionals, and partners across the country for their dedication and service throughout what has been a challenging year.

On behalf of the government and the Ministry of Health, I wish everyone in the health sector a very Merry Christmas and a prosperous New Year. May this festive season be a time of rest, renewal, and reflection, and may the year ahead strengthen our collective commitment to unity, professionalism, and the delivery of quality health care for all Papua New Guineans.

______________

HON. ELIAS KAPAVORE, MP.

MINISTER FOR HEALTH

STATEMENT BY THE MINISTER FOR HEALTH ON ALLEGATIONS ON SOCIAL MEDIA CLAIMS BY THE OUTGOING ACTING HEALTH SECRETARY

I have noted with serious concern the statements being circulated on social media and other platforms by the former Acting Secretary for Health, Ken Wai, with misleading allegations, including claims that his removal from office was influenced by the Minister for Health and that I improperly sided with or favoured Dr Daoni Esorom in appointments within the National Department of Health.

Mr. Wai is a seasoned health professional, and I have always accorded him respect. 

 

However, the continued proliferation and fabrication of allegations through social media platforms can not be ignored, particularly when they undermine public confidence in established institutions and distract from the critical work of the health sector. 

 

I did not participate in shortlisting, assessment, or selection, nor did I provide preference to any candidate.

Any suggestion to the contrary is false.

 

The appointment of Mr. Pascoe Kase as Secretary for Health followed a rigorous, transparent, and merit-based recruitment process conducted strictly in accordance with established public service procedures.

The process was independently facilitated by the Department of Personnel Management, the Public Service Commission, and a reputable external human resource firm, Vanguard International.

The outcome of this process was subsequently presented to the National Executive Council, which made its decision in the best interests of the health sector and the country.

This decision has been clearly explained by both the Prime Minister and the Secretary for the Department of Personnel Management, and has received broad support and commendation from Provincial Health Authority Chief Executive Officers, Chairman of the National Health Board and the PNG Medical Board, the Health Extension Officers (HEO) Workers Association, the Nurses Association. the Health Support Workers Association, senior academics including Professor Tefuarani and the academic leadership of the newly established University of Medicine and Health Sciences, as well as the Chancellor of the University of Papua New Guinea.

There has also been deliberate misrepresentation of the Department of Personnel Management policy regarding term limits for departmental heads. As clearly advised by the secretary for the Department of Personnel Management, Mrs. Taies Sansan, the policy does not impose a permanent prohibition on former departmental heads from reappointment. It allows eligible public servants to reapply, provided they have completed their terms and have been out of active public service for the prescribed qualifying period.

DPM confirmed that Mr Pascoe Kase had been out of the public service for five years following the completion of his two terms as a departmental head and therefore met all eligibility requirements. His application was duly assessed, shortlisted, and cleared through all required processes before progressing through the appropriate approval mechanisms to NEC. There was no breach of policy, no selective application of rules, and no deviation from due process.

 

It is necessary to correct the public record on the central and material issue again regarding Mr. Ken Wai’s non-selection. 

 

From the outset, Mr. Wai’s name was removed from the shortlist forwarded by the Public Service Commission to NEC due to serious and substantiated integrity concerns arising from multiple and inconsistent records of his date of birth. Available documentation clearly demonstrates that Mr. Wai altered and presented different birth dates on at least three separate occasions, reflected across his birth certificates, statutory declaration, and passport. Further, these altered details were subsequently entered into the ALESCO payroll system in collaboration with the Human Resource Manager at the National Department of Health. All records evidencing these actions are available.

This conduct is fraudulent in nature and constitutes a serious breach of integrity and trust, wholly incompatible with the standards expected of a Secretary for Health. It was this documented conduct and nothing else that disqualified Mr. Wai from proceeding beyond the shortlisting stage. It was not the action of the Minister for Health, nor the Prime Minister, nor any political authority. It was the direct consequence of Mr. Wai’s own actions.

Mr. Wai has also alleged that I improperly directed or favored the appointment of Dr. Daoni Esorom to senior positions within the Department. This allegation is equally false and misleading. Any directives issued by me in relation to the appointment of a Deputy Secretary for Corporate Services were made strictly in my capacity as the Minister responsible and were driven by clear operational and governance priorities within the National Department of Health.

 

While progress was being made in clinical standards and governance, there were persistent inefficiencies, weak coordination, and high levels of underperformance within the department’s corporate functions, which oversee finance, human resources, medical supplies, Provincial Health Authority operations, partnerships, and international collaborations. These weaknesses were directly affecting service delivery, development partner confidence, and the effective implementation of key reforms.

 

I am fully aware that Dr. Daoni Esorom responded to previous allegations raised against him and was duly cleared. His professional record includes demonstrated leadership during the COVID-19 pandemic, the restoration of order at Laloki Psychiatric Hospital, the timely progression of the National Anaesthetic and Obstetrics Policy which enabled NEC approval and the subsequent successful kidney transplant program, and the long-outstanding transfer of Buka Hospital functions to the Autonomous Bougainville Government. 

 

These were critical matters that had remained unresolved for an extended period.

 

At the same time, a number of significant and long-standing priorities remained unaddressed, including the implementation of the NEC decision to establish the Health Services Commission to address the direct deployment of health workers after graduation, the establishment of a central Project Management Unit to coordinate PIP-funded infrastructure projects for PHAs in collaboration with development partners, poorly coordinated medical supply reforms, non-standardisation of PHA executive and specialist positions, weak human resource and financial coordination with DPM and the Department of Finance, outstanding bilateral Memoranda of Agreement with limited or uncoordinated implementation, and long-overdue amendments to health laws and policies. These issues, among others, have contributed to the current state of ineffective and inefficient functioning within the National Department of Health.

 

It was solely for these reasons, and in the best interests of strengthening corporate governance and operational efficiency, that I issued clear instructions to Mr Wai to recruit Dr Daoni Esorom to assist in improving the performance of the department’s corporate services. 

 

Instead, Mr. Wai appointed a junior officer to act in the role, a decision that raised serious concerns among our development partners. Despite repeated directives to address this matter, the appointment was not effected, and the junior officer subsequently left the position abruptly.

 

As the Minister responsible and as a long-serving health professional, I was deeply concerned by the manner in which the department was being led.

 

The WhatsApp messages now being selectively referenced were made with no sinister intent and solely in the best interests of restoring effective leadership, governance, and performance within the department.

I therefore urge Mr Ken Wai to respect himself, respect the institutions of the state, and respect the decision of the National Executive Council. 

 

Attempts to relitigate this matter through social media only serve to undermine stability within the health sector at a time when continuity and focus are essential.

 

As we enter the festive season, I call on all stakeholders and partners to remain focused and to continue supporting the Marape–Rosso Government in delivering accessible, reliable, and quality health care to the people of Papua New Guinea. 

 

Let us refrain from the spread of malice and misinformation and instead engage in responsible leadership and reasoned dialogue that rekindles hope for a stronger and healthier future for our nation.

 

I wish to take this opportunity also to extend my sincere appreciation to all health workers, administrators, professionals, and partners across the country for their dedication and service throughout what has been a challenging year. 

 

On behalf of the government and the Ministry of Health, I wish everyone in the health sector a very Merry Christmas and a prosperous New Year. May this festive season be a time of rest, renewal, and reflection, and may the year ahead strengthen our collective commitment to unity, professionalism, and the delivery of quality health care for all Papua New Guineans.

______________

HON. ELIAS KAPAVORE, MP.

MINISTER FOR HEALTH

Dr Daoni's response to Outgoing Acting secretary Mr Ken Wai social media post allegations

 

Dr Daoni Esorom

Date: 24/12/25

Time: 5pm.

I don't usually respond to social media posts when issues arise in my line of duty unless I am compelled to. However, the post by Mr Wai on the 24/12/25 contains alot of serious allegations that has compelled me to respond. 

 

(1) Instructions to the Acting Secretary by Minister. 

Instructions by Minister to the acting department head to improve department functions, operations and health service delivery are lawful Instructions that must be carried out by the secretary. The Health Minister directives to the acting health secretary were in order and I was ready to take up the position of deputy secretary - national policy and corporate services - to move the functions of this key wing of the NDOH. The wing currently lacks leadership and have failed to deliver on some of the core corporate functions of the department. This wing is critical to the functions of the health sector and deals with - health policies, laws & regulations, budget formulation and mornitoring, PHA reforms, coordination and support, HR and workforce, IR, service delivery and partner contracts management amongst other key functions. It was done with the noble intention to complete the outstanding - policies, review of long outstanding laws and regulations, HR and work force issues, PHA reforms, improve corporate  governance, medical supplies reforms and other key outstanding corporate functional functions/activities. 

 

(2) Appointment as Acting Executive Manager - Strategic Policy Division (15 April - 15 July 2025

During these 3 months period as the A/Executive Manager the team that I led successfully under took the following (a) Kidney transplant - we ensured that the surgical team at PMGH who undertook the first kidney transplant had the - policy, legal, ethical and operational cover (b) Completed the initial concept paper on the set up of the health services commission to address the critical health workforce shortages in the health sector (c) Finalized the MOU and instruments for the transfer of all the health powers to the government of AROB. This has been outstanding since the agreement between the GoPNG and AROB in 2001 peace agreement. The health sector was one of the last sectors to fully delegate these powers to the Autonomous government. 

 

(3). Ministerial instructions to resolve the social directorate and mental health & Laloki hospital outstanding problems.

From the 18 Oct 2024 - 18 Feb 2025. On the 18 Oct 2024 I was appointed by the Health Minister to solve the long standing management challenges at the Social Change & Mental Health Directorate (SC & MHD) and Laloki psychiatric hospital. These institutional problems have taken the NDOH 11 years to resolve with minimal successes. Ministers and health secretaries have come and gone; they have even gone to court to resolve the ongoing problems but none have been able to resolve these institutional problems. The outgoing acting health secretary has been a member of the SEM for 14 years but has not been able to resolve these institutional problems. When appointed by the Health Minister, the team I lead got it resolved in 3 months. We developed the corporate governance and clinical governance frameworks to address the management challenges in the directorate including a clinical governance framework for the Laloki hospital. At the same time lead the investigations into the management of the directorate and Laloki hospital. The police is currently continuing its investigations. I can't comment anymore on this matter as police investigations are ongoing and the case(s) are in court. Why am I highlighting these facts? This is to ensure that our people understand that the Ministerial instructions given to me via the secretary's office were all successfully implemented and were completed in the shortest time possible and with successful outcomes. I am a performer and the teams that I have led have managed some of most challenging health problems that PNG have faced. These include: HIV, polio, infectious diseases outbreaks and recently the the CoVID-19 pandemic. These includes instituting key interventions to some of the organizational challenges within the health system. The instructions given to Acting Secretary if complied with would have resulted in completing some of the long outstanding and critical health reforms, health policies, outstanding laws and regulations and most importantly reforms to the medical supplies system to ensure that our country does not run out of medicines and other health commodities. 

 

(4) The Global Fund for HIV, TB and Malaria (GFATM) 

(a) History. I was the Principal Advisor for the STI/HIV/AIDs program from 2002 - 2011. In May 2004, as the Team leader, led the NDOH team and our partners that successfully work on the submission to access USD 30M for the HIV program to fund the global initiative of 3 by 5 and to strengthen the country's health system. The main global objective was to put 3 million HIV patients on HIV treatment by 2005 then. By the end of 2005, PNG as a country achieved 83% coverage of our country target. This was the first ever successful HIV GFATM submission for PNG. PNG then was one of 4 priority countries for the Global Fund that also included China, Thailand and Cambodia. The grant was implemented successfully and ended in 2010. I must clarify that I have never managed the National TB and Malaria programs. To link the HIV GFATM grant to these programs is wrong and assertions to allude that funds have been misapplied are serious allegations with no facts and evidences to support them. 

 

(b) Building on the successes of the first grant in 2004, in Feb 2010, again lead our team in NDOH to submit another round (then round 10 of the GFATM) and again we were successful and recieved USD 50M from the GF. I was then the Principal Advisor for the STI/HIV program in NDOH from Feb 2002 - July 2011. Mr Ken Wai assertion that I misapplied USD 3.4M in 2014 is *completely false, a fabricated lie and a serious allegation.* Why? I left the NDOH in July 2011 to pursue other professional interests including private medical practice, going back to Uni to undertake studies for my MBA and also to work in the private sector between July 2011 - April 2018. I was out of NDOH at the material time that Mr Ken Wai is making these serious and baseless allegations. I was recall to NDOH from the private sector in June 2018 by the health secretary then to manage the national polio outbreak.

 

Why? Because the health department could not find any capable person to manage the national polio outbreak. The outcome - we interrupted the polio virus from spreading in 4 months and eliminated polio in 6 months. In the process saving more than 3 million PNG children that would have been severely affected by polio. We undertook 8 rounds of supplementary immunization activity (SIA) rounds over 2 years (June 2018 - Nov 2020). Each round achieving 98% coverage of the set targeted children population. A feat never before achieved in PNG whether in the SIAs or routine immunization (RI). As a result PNG got the award for the best managed disease outbreak response in the Western Pacific region (WPRO) during this period. It is important to note that between this period 2018 - 2020 the same team that I was leading was managing 2 concurrent infectious disease outbreaks- polio and the CoVID-19 pandemic. A very difficult and challenging situation for our country to be in. 

 

I am a performer in the health sector and professionals in the health sector, both in PNG and internationally, and our partners know my history and achievements. I urge the outgoing acting health secretary to be mindful of what he posts and circulates on social media. *Venting your frustrations on social media for not being appointed as the health secretary and blaming the portfolio Minister and colleagues on social media is childish, immature, unprofessional and well below the belt.* This is after the competent government agencies and NEC has made the appointment for the health secretary. And may I remind the outgoing Acting Health Secretary that we have laws that protect citizens including the Cyber Crime Act that citizens can utilize to seek legal redress if they are aggrieved. Instructions have been given to my lawyers to deal with these serious allegations circulated by the aggrieved outgoing acting health secretary on social media.

 

Merry Christmas and a Happy New Year 2026 everyone.

Significant Policy Clash over IRC'S governance structure and legislative amendment!

​The situation surrounding Sam Koim, Commissioner General of Papua New Guinea's Internal Revenue Commission (IRC), is a high-profile example of tension between institutional independence, domestic fiscal reforms, and external influence, particularly from the International Monetary Fund (IMF).

​As of the current date, Mr. Sam Koim has formally resigned. It has been at the center of a significant policy clash regarding the IRC's governance structure, which culminated in a recent legislative amendment.

​1. The Core Issue: Independence vs. Oversight

​The central conflict revolves around the proposed changes to the IRC's governance model, specifically whether a board should have extensive operational powers over the Commissioner-General.

​The IMF-Linked Proposal (Initial Push): Earlier in the year, the IRC strongly opposed a proposal, reportedly stemming from external discussions, including those with the IMF, to establish an "Oversight Board" with supervisory authority over the IRC’s tax administration and enforcement.

​Koim’s Position: Koim characterized this move as unwarranted and a threat to the independence and integrity of the nation's tax authority. He pointed out that the IRC is an independent statutory authority with robust internal and external accountability mechanisms already in place.

​Performance Context: He further argued that the IRC, under his leadership, had seen significant reforms and a doubling of revenue collections (from K8 billion in 2020 to nearly K17 billion in the subsequent year), questioning the need for a structural intervention in a high-performing institution.

​Sovereignty Concerns: Koim criticized the attempt to leverage financial support (IMF loans) to force structural reforms, calling for evidence-based discussions rather than attaching reforms to loan conditions.

​The IRC Act Amendment Bill (The Recent Bill): Despite the IRC's strong opposition, a bill to amend the IRC Act was recently tabled in the National Parliament. This bill effectively grants the IRC Board broad powers into the operational matters of the commission, a change directly addressing the structural oversight Koim had argued against.

​2. Sam Koim's Official Stance on the New Bill

​Following the tabling of the amendment bill in Parliament, Sam Koim issued a statement clarifying his position, emphasizing a professional respect for the legislative process, rather than a continued campaign against the policy.

​Respect for Policymakers: Koim stated that the policymakers had made their decision and the bill was now a matter for Parliament. He declared that it was "no longer in my lane" to comment on the merits of the amendment.

​The Role of the Commissioner: He emphasized that his role is to "administer the laws that Parliament passes, not to make them or to campaign for or against them."

​Previous Advice: Koim confirmed that during the consultation phase, he had provided a comprehensive analysis outlining how granting the board such extensive operational powers would "undermine the monocratic authority of the Commissioner-General," which he views as the foundation of tax administration and enforcement. He acknowledged that the acceptance or rejection of his advice is the prerogative of the lawmakers.

​3. Conclusion on Status and Implications

​The policy outcome is clearly contrary to the strong advice given by the head of the IRC.

​The Link to IMF: While the amendment bill itself may be a purely domestic legislative action, it addresses the structural governance changes that were initially discussed in the context of IMF program reforms and financial assistance. The timing and nature of the amendment suggest a move toward the greater oversight model that the IRC had previously rejected.

​Long-Term Impact: The passage of this bill will fundamentally alter the governance structure of the IRC, potentially affecting the independence and speed of its tax enforcement and audit efforts, particularly those targeting aggressive tax avoidance by major multinational corporations—an area where Koim's IRC had been highly active and successful.

​In essence, Sam Koim lost the policy debate over the IRC's governance structure but has publicly committed to respecting the decision of Parliament and administering the new law once it is fully enacted.

--‐--------------

Philip K. Kapal

NOTE: This is a personal view and judgment on the recent events, Resignation of a performing Commissioner General of the IRC.

KOIM RESIGNS OVER NEW IRC BOARD, WARNS REFORM GAINS AT RISK

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.

#Passing the Baton: My Final Words as Commissioner General

By Outgoing IRC Commissioner General, Sam Koim

Dear All,

By now, many of you will have heard the news that I will be resigning as Commissioner General, effective Tuesday, 9 December 2025. I know this announcement has come with a mix of surprise, sadness, and uncertainty. This is not the timing I had hoped for—neither for myself nor for you. But leadership has its seasons, and sometimes those seasons lead us into passages we did not foresee. Today, I want to speak to you with clarity, sincerity, and respect.

I also want to apologise for the sequence in which these events unfolded. Circumstances moved faster than expected, and the media received the announcement before I was able to speak to you directly. Please accept my heartfelt apology.

Why I Am Leaving.

For more than a year, Treasury has been developing the concept of an external IRC Board. Throughout this period, we raised deep, carefully considered concerns about the Board’s proposed design, structure, and scope—not out of personal interest, but from experience, evidence, and the hard-earned lessons of our transformation.

In my professional view, the model that has now been passed carries significant risks. It may weaken the IRC’s operational independence and undermine the monocratic leadership structure that has underpinned our progress. It could slow or reverse key reforms and disrupt the stability required for a performance-driven institution.

These concerns were not kept in silence. I made extensive submissions, proposed alternatives, and engaged in respectful dialogue at the highest levels. Earlier this year, I informed both the Prime Minister and the Treasurer—honestly and without theatrics—that if this Board structure were enacted in its proposed form, I would step down.

That moment has now arrived. The law has passed. And I must honour my word.

You deserve the truth told directly from me. I only ask that you keep that truth within the corners of this organisation.

What We Have Built Together.

When I arrived at the IRC in 2019, I had no prior technical experience in tax administration. But I held a conviction: that the IRC could not remain as it was. It required deep structural and cultural transformation—not token adjustments, not cosmetic changes.

Together, we imagined a modern, digital, data-driven, disciplined, fair, respected, and high-performing tax administration. We envisioned an organisation where systems, processes, and people flowed in synergy.

Together, we built that reality.

We navigated the global Covid-19 pandemic and protected revenue when the world stood still.

We recovered from a major cyber-attack that threatened our operational backbone.

We remained professional through political pressures and shifting national priorities.

We modernised systems and governance frameworks.

We strengthened discipline, accountability, and internal integrity.

We restored public trust in the IRC and its enforcement reputation.

And most significantly, we grew revenue from K8 billion to over K17 billion, contributing more than K80 billion to the Treasury during my tenure.

This was not the work of one leader, but of all of you—your long hours, your commitment, your resilience, and your willingness to push beyond what was previously thought possible.

Many of you walked closely with me. You saw my passion, my urgency, my strengths, and yes, my imperfections. I am human like any of you. Where I was weak, you strengthened the load. Where I missed pieces, you filled the gaps. Where I had blind spots, you brought clarity. Our success was built on this complementarity.

The Legacy of Vision.

I step aside with a few lingering regrets: that I did not witness the IRC reach its optimal performance; that I leave at such a critical moment—on the cusp of the ITAS and GMS rollout, the full realisation of Tax Intelligence capacity, and the implementation of the new Income Tax Act and Tax Administration Act; and that I could not complete the process of giving you all a piece of land—one of my dreams for our team.

But leadership is rarely about finishing everything yourself. It is often about laying foundations for others to strengthen and elevate. Scripture reminds us that David received the vision of the temple, but it was Solomon who built it; Moses saw the Promised Land, but Joshua led the people into it.

Visionaries do not always cut the ribbon. Sometimes the truest measure of vision is that it can be carried forward by others.

I believe the next generation of leaders in this organisation will be the Solomons and Joshuas who complete what we began.

I cannot predict what the next Commissioner General will do. He or she may accelerate reforms, adjust them, or steer in a new direction. That is normal. What matters is not loyalty to any single leader, but loyalty to the mission, the law, and the institution. Institutions must outlive all of us.

To Our Corporate Services Wing.

You are the backbone of a modern tax administration. Your work in ICT, HR, Finance, Admin, Legal, and corporate functions has anchored our transformation. Long after speeches fade and leaders change, systems remain—and those systems are your legacy. Keep strengthening, simplifying, and innovating them.

To Our Taxation Wing.

If there is one principle that must outlast my tenure, it is this: “Tax Right, Not Tax More.”

Taxation is an extraordinary power—one justified only because Parliament authorises it. Without law, it would be theft. Without fairness, it becomes oppression.

So I urge you:

Be firm where the law is firm.

Be fair where judgment is required.

Be disciplined under pressure.

Be courageous even when unpopular.

This is how the IRC remains feared by evaders and respected by the nation.

To our new recruits—I regret not meeting all of you personally, but you are entering an organisation with direction, purpose, and momentum.

Handing Over.

I will return tomorrow to complete my formal exit. I will return all IRC property and clear my office. After Tuesday, this account will go silent and my tenure will formally end.

My Next Chapter.

As many of you have seen, the writs for the Dei By-Election have been issued at this very moment. At the press conference I said I am not running away from anything, but running into something. Today, I am in Hagen, sitting with my people, listening to their counsel, and considering whether to contest the by-election. This is not a personal ambition—it is a step taken openly, humbly, and purposefully.

Let me leave you with an image that captures the humility and frustration of public administration: In the weaving of a nation, the law is the needle and we are the rope.

The needle pierces the fabric first—it chooses the direction, sets the pattern, and draws the line. The rope follows faithfully, even when the pattern is not the one we believe the nation needs.

Administrators implement laws we may not agree with, because our authority comes from the law, not from personal preference. Yet beyond implementation lies a higher calling: policy making. That is where the pattern is first imagined and stitched into law.

If the next chapter leads me to Parliament, it is so our fight for fairness does not end at implementation. It is so we can help shape the pattern itself—draft better laws, better policy, and a fairer system for this country.

We have shown what disciplined administration can achieve. Now we must also fight for the quality of the law itself.

Closing.

This is not goodbye; it is simply a transition. A turning of seasons.

Whether the next steps lead me to Parliament or somewhere entirely different, my gratitude to you remains constant.

Thank you for trusting me.

Thank you for challenging me.

Thank you for walking this journey with me.

Thank you for making these years meaningful beyond words.

I wish each of you a peaceful and blessed Christmas.

May God guide your steps, protect your work, and continue shaping the IRC into a national institution defined by integrity, fairness, and excellence.

SAM KOIM, OBE

Your soon-to-be former Commissioner General