Search This Blog

Total Pageviews

Advertisement

Labels

Blog Archive

Showing posts with label Sam Koim. Show all posts
Showing posts with label Sam Koim. Show all posts

My Analysis: PNG Is Standing On The Edge Of A Political Shake-Up

Papua New Guinea is walking into 2026 with a mountain of debt hanging over its head. By the end of 2025, the country’s total debt is expected to hit around K64.9 billion. Almost half of that money is owed to outside lenders, which means PNG is basically being pulled around by organisations like the Asian Development Bank, the World Bank, and big partners such as Australia and Japan. When you owe people this kind of money, they don’t just sit back and trust you. They set the rules, and you follow. That’s exactly what our government is doing right now.

One of the conditions the IMF pushed onto PNG was to change the IRC Act and create a new external oversight board with strong powers over how the IRC works. When the government rushed this through, it didn’t just cause noise. It caused a political shockwave. Sam Koim, who had been leading the IRC since 2019, suddenly stepped down on December 9, 2025. This is the same man who collected over K80 billion in revenue for the country during his time.

He built systems that made it harder to cheat tax, harder to steal, and harder to hide money. Then the government brings in a new board that can interfere with IRC operations. For Koim, that was enough to walk.

People have been shouting “political interference,” but the truth is more straightforward. The government is doing exactly what the IMF told them to do. They don’t want to upset the lenders because PNG is drowning in debt. It’s survival mode, not strategy. Whether it’s good for the country or not, they are sticking to the IMF script because they don’t want the tap turned off.

But here’s where things get interesting. Koim’s resignation wasn’t just a protest. It lined up perfectly with the Dei Council by-election. He is from Dei, and that seat is now open. And guess what? He already had his campaign house ready, his people informed, and his nomination prepared for the same week he resigned. This wasn’t a random moment. It was a calculated step.

Koim isn’t entering politics like a desperate newcomer. He steps in as the Vice-Chancellor of Unitech, someone respected by students, professionals, and ordinary citizens. He’s known nationwide for fighting corruption, running Taskforce Sweep, and being one of the few people in this country who can’t be easily bought or controlled. Politicians know this, which is why some of them are now in panic mode. Koim knows exactly how many of them operated during the Sweep days. He knows their tricks, their scams, their contracts, their deals. They can lie to the public, but they cannot lie to him.

If he wins the Dei by-election, he enters Parliament with more respect than most sitting MPs. People are already talking about him as a potential Prime Minister for 2027. And this isn’t just fan talk. The entire political mood of the country is shifting. PNG is tired of recycled leaders, tired of corruption, tired of being broke, tired of being played. People are angry, frustrated, and ready for someone with a clean record and real backbone. Koim fits that moment perfectly.

Opposition leaders like Allan Bird, James Nomane, and Tom Lino are already seen as strong reformers, and they would have no problem working with him. They all know the country needs a reset, and Koim could be the one to trigger it. That’s why this Dei by-election is not just a local contest. It is a national turning point.

PNG is in a crisis: huge debt, weak leadership, collapsing services, IMF pressure, corruption everywhere, and a population that is fed up. Then, right at the exact moment the country is screaming for change, Sam Koim steps forward.

That is not coincidence. That is timing.
That is opportunity.
That is the beginning of a political earthquake.

If Dei votes him in, PNG might finally have a leader who can actually shake the system, clean out the rot, and lead the country into a new era. This by-election is bigger than Dei.

 It’s the start of what could be one of the biggest political shifts in PNG’s history.

By The Hardest Pills to Swallow

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

K80 Billion Floating Around, People Still Eating Struggle for Dinner



The Internal Revenue Commission former boss, Sam Koim basically dropped the most blunt truth bomb ever. PNG has been collecting massive money from taxes. Last year alone, over K17 billion came in. In the last six years, around K80 billion was collected. That is insane money.
But guess what? People are still struggling like the country is running on pocket change.
Koim said he used to think the problem was not enough revenue. Turns out the revenue is fine. The real problem is how the money is being spent. Basically, PNG is great at collecting money but trash at managing it. Bad spending, poor planning, messy priorities… the whole thing is cooked.
He straight-up admitted that the quality of government spending is the big challenge. Money is going in, but it’s not reaching actual people. It’s vanishing into that classic black hole where public funds go to retire.
They’re collecting big money, but the way it’s used is so messy that the public sees nothing. The system is allergic to accountability, and we’re the ones paying for it.
That’s the whole vibe.
By The Hardest Pills to Swallow

Reading this role models message gives me Goosebumps



Final CG’s Message
Dear All,
By now many of you will have heard the news that I will be resigning from the role of Commissioner General, effective Tuesday, 9 December 2025. I know this announcement has landed with a mix of surprise, sadness, and uncertainty. It was not the farewell timing I had imagined for myself or for you. But leadership has its seasons, and sometimes it leads us into passages we did not foresee. Today, I want to speak to you from a place of clarity, sincerity, and respect.
I also want to apologise for the sequence in which these events unfolded. Circumstances moved quickly, and the media received the announcement before I could sit with all of you and share this personally. Please accept my heartfelt apology for that.
Why I Am Leaving
For more than a year, Treasury has been developing the concept of an external IRC Board. Throughout this period, we have expressed deep, carefully considered concerns about the Board’s proposed design, structure, and scope. These were not personal objections; they were grounded in experience, evidence, and in the hard-earned lessons of our transformation.
In my professional view, the model that has now been passed has significant potential to weaken the IRC’s operational independence and undermine the monocratic leadership model that has enabled our success. I believed it could risk slowing or reversing key reforms and disrupt the stability required for a performance-driven institution.
I did not hold these concerns quietly. I made extensive written submissions, proposed alternative designs, and engaged in respectful dialogue at the highest levels. Earlier this year, I informed both the Prime Minister and the Treasurer—honestly, respectfully, and without theatrics—that if this Board structure was enacted in its proposed form, I would step down.
That moment is now here.
The law has passed.
And I must honour my word.
You deserve nothing less than the truth told directly from me. But please keep that truth within the corners of this organization.
What We Have Built Together
When I arrived at the IRC in 2019, I came with no prior technical experience in tax administration. Yet I came with a conviction: that our tax administration could not remain as it was. It needed transformation—deep, structural, cultural transformation—not token changes or cosmetic adjustments.
Together, we imagined an IRC that was modern, digital, data-driven, disciplined, fair, feared where necessary, trusted where it matters, and respected as a pillar of national governance. We set up a clear vision to become a robust, modern and efficient tax administration that has all systems flowing, all processes flowing and all people flowing in synergy.
Together, we built that reality.
We survived 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 amid 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 brand and its enforcement reputation.
And most strikingly, we grew revenue from K8 billion to over K17 billion, contributing over K80 billion to the Treasury during my term.
This was not the result of one leader or one team. It was the result of you—your long nights, your dedication, your belief, your persistence in the face of doubt, and your willingness to aim higher than yesterday.
Many of you have walked closely with me. You have seen my passion, my urgency, my strengths, and yes—my imperfections. I am as human as 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 born from this complementarity.
The Legacy of Vision
I step aside with one lingering regret: I did not get to witness IRC reach its optimal performance—where systems flow seamlessly, people operate at full confidence, and processes run like a well-tuned engine. I also regret that I’m leaving at such a critical moment—at the cusp of the ITAS and GMS rollout, Tax Intelligence capacity is fully built and realised, and the implementation of the new Income Tax Act and Tax Administration Act. I also regret that I have not had the chance to take possession of the land we purchased and each of you were given a piece of real estate, which was my dream.
But leadership is rarely about finishing everything with your own hands. More often, it is about laying foundations that others will strengthen, frame, 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 it was Joshua who led the people to enter it.
Each had a season. Each had an assignment.
Just as Walt Disney envisioned Disneyland, drew its early designs, and rallied the support—yet passed away before he could walk through its gates. On opening day, when a journalist said, “It’s a pity Walt didn’t live to see this,” his brother replied,
“He did see it—that is why it is here.”
Visionaries do not always cut the ribbon. Sometimes, the truest measure of vision is that it can be carried forward by others.
I believe in the next generation of leaders within this organisation. I believe one of you will become the Solomon or the Joshua who completes what we began.
I cannot predict what the next Commissioner General will do. He or she may accelerate reforms, adjust them, or steer a new course. 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 Team in the Corporate Services Wing
You are the backbone of the modern tax administration.
Your work in ICT, HR, Finance, Admin, Legal, and corporate functions has allowed transformation to take root. Long after speeches fade and leadership changes, systems remain. They are your legacy. Keep strengthening them, simplifying them, and innovating through them.
To Our Team in the Taxation Wing
If there is one principle that must continue long after my departure, it is this:
“Tax Right, Not Tax More.”
Taxation is an extraordinary power—one that reaches into private labour and transfers a portion to the public purse, 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 you ensure that IRC remains feared by evaders and respected by the nation.
To our new recruits—I regret not having met all of you personally, but you are entering an organisation with a strong direction and a meaningful mission.
Handing Over
I will return tomorrow to complete my formal exit. I will return all IRC properties and clean out my desk. After Tuesday, this account will go silent and my tenure will come to its formal close.
My Next Chapter
As many of you have seen, by coincidence—or perhaps divine design—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 rather running into something. Today, I am in Hagen, and will be sitting with my people this morning, listening to their counsel, and gather their views on whether I should contest the by-election. This is not a personal ambition—it is a step taken openly, humbly, and with purpose.
Let me leave you with an image that captures the humility and the frustration of public administration:
In the weaving of a nation, the law is the needle and we are the rope.
The law, like the needle, pierces the fabric first—it chooses the direction, sets the pattern, and draws the line.
We, like the rope, follow the path already cut—faithfully, professionally, even when the shape being woven is not the one we believe the nation needs.
At times in this role, we have been tasked to administer laws we knew were flawed, outdated, or misaligned with the reality on the ground. We carried them out with discipline—because our authority comes from the law, not from personal preference. But that is the limitation of being an administrator: we implement patterns drawn by others, even when we can see that the pattern is crooked.
Yet beyond implementation lies a higher calling—policy making.
That is where the pattern is first imagined, drawn, and stitched into law. That is where the needle begins its journey.
If the next chapter leads me to Parliament, it is so that our fight for fairness does not end at implementation. It is so that we can help shape the pattern itself—to contribute to better policy, better laws, and a fairer system for this country, rather than merely administering laws we did not design.
We have shown what disciplined administration can achieve.
Now we must also fight for the quality of the law itself—so that future administrators are not bound to enforce patterns that limit our nation’s potential.
Closing
This is not a goodbye; it is a transition, I hope. A turning of seasons.
Whether the next steps take me into Parliament or somewhere entirely different, my gratitude to you remains unchanging.
Thank you for trusting me.
Thank you for challenging me.
Thank you for walking this path 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 IRC into a national institution defined by integrity, fairness, and excellence.
Yours in Making the Difference,
SAM KOIM, OBE
Your soon to be former CG