Solomon Islands

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Overview

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Identifiers

Collect two identifiers from each business customer in Solomon Islands and submit them as strings on the application body. Tax ID: Unique numeric identifier issued by the Inland Revenue Division upon registration under the Income Tax Act and related revenue legislation. Business TINs are typically 7 digits; individual TINs are typically 9 digits. Required before commencing taxable activity; used for income tax, withholding tax, and all IRD correspondence. Issued via paper application (Form IR1) at the IRD Honiara office (PO Box G9, Honiara) or through the E-Tax portal at ird.gov.sb. No separate VAT/GST number — Solomon Islands does not levy VAT. Registration number: Unique sequential numeric identifier assigned at incorporation under the Companies Act 2009 (No. 1 of 2009). Appears on the Certificate of Incorporation and is the company’s unique identifier in the Company Haus electronic register (solomonbusinessregistry.gov.sb). Format is not publicly standardised; assigned sequentially. Used in all filings, annual returns, and official company correspondence.

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Sector regulators

Central Bank of Solomon Islands (CBSI) · Solomon Islands Financial Intelligence Unit (SIFIU) · Inland Revenue Division (IRD), Ministry of Finance and Treasury · InvestSolomons — Foreign Investment Division, MCILI

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Legal structures

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How documents combine

For each evidence area, this table shows whether the listed documents are alternatives (any one of) or a bundle (all required). The artifact-by-artifact lookup follows below.

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Documents to collect

The physical documents you’ll collect from your customer, with the evidence area each one proves. One document can prove multiple areas — for example, Brazil’s Cartão CNPJ covers both tax and business-registration proof, so it appears once with both areas listed.

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Collection notes

• Legal Registration: Issued by Company Haus upon approval of incorporation under s.14 of the Companies Act 2009; constitutes conclusive evidence of company registration. Available electronically via the applicant’s Company Haus account (solomonbusinessregistry.gov.sb); processing time typically 5 working days; fee SBD 1,500 (approx. USD 180). For overseas companies a Certificate of Registration of Overseas Company is issued instead. Pre-July 2010 records exist in paper form only and require in-person search in Honiara.
• Constitutive Documents: Under the Companies Act 2009, constitutive documents are called ‘Company Rules’ (replacing the pre-2009 Memorandum and Articles of Association). Companies may either file custom rules at incorporation or adopt the model rules contained in the Companies Act 2009. Model rules templates are available for single-shareholder private companies, multi-shareholder private companies, public companies, and community companies. Filed electronically with Company Haus; paper constitutions and amendments are imaged and available via the online registry. For pre-2009 companies, the Memorandum and Articles of Association remains valid.
• Tax Registration: Issued by the Inland Revenue Division upon registration under the Income Tax Act; the TIN certificate evidences registration for income tax and withholding tax purposes. Solomon Islands does not levy VAT or GST; there is no VAT certificate. Businesses apply using Form IR1 at the IRD office in Honiara (PO Box G9) or via the E-Tax portal (ird.gov.sb). The TIN is also required by Honiara City Council when applying for a Business Licence.
• Operating Permit: A Business Licence is required for all businesses operating in Honiara from Honiara City Council under the Honiara City Council (Regulation of Business Licence) Ordinance; provincial councils issue equivalent licences for operations outside Honiara. Application requires the Certificate of Incorporation or business name registration, TIN, and evidence of tenancy/premises. Multiple licences required if operating across more than one province. Fee varies by business type and municipality. Processed within 1–3 working days. Foreign investors must first hold a Foreign Investment Certificate before applying.
• Sector-Specific License: The Central Bank of Solomon Islands (CBSI) is the sole financial sector regulator for banks, credit institutions, finance companies, insurers (Insurance Act, supervision transferred to CBSI in 2004), insurance brokers, insurance corporate agents, credit unions, restricted foreign exchange dealers, money changers, and credit reporting agencies. Payment service providers are additionally regulated under the Payment Systems Act 2022. The Development Bank of Solomon Islands operates under the DBSI Act 2018. Foreign exchange dealers and money changers operating as international remittance businesses are of particular relevance to Conduit. The Solomon Islands Financial Intelligence Unit (SIFIU), a department of CBSI, supervises compliance with the Money Laundering and Proceeds of Crime Act 2002 (as amended 2010). Banking is regulated under the Financial Institutions Act 1998 (as amended).
• Governance Records: Director details are filed with Company Haus at incorporation and upon any change of directorship; director names and addresses are publicly searchable via solomonbusinessregistry.gov.sb. At least one director who is a natural person is required; directors must not be under 18, undischarged bankrupts, or disqualified. Changes must be notified to the Registrar.
• Signing Authority: Board resolution authorising a signatory passed at a directors’ meeting or by written resolution; no statutory prescribed form — company letterhead is standard practice. Power of Attorney for external signatories may be notarised for cross-border use. Note: Solomon Islands is NOT a party to the Hague Apostille Convention (the country gained independence in 1978 and did not subsequently accede); documents for cross-border use require full consular legalisation through the relevant embassy.
• Address: Conduit universal policy: lease (no time bound) OR utility bill OR bank statement, with utility/bank documents dated within 90 days. Main utility provider is Solomon Islands Electricity Authority (SIEA) for electricity; Water PNG/provincial water authorities for water. Bank statements from Solomon Islands-licensed banks (Bank South Pacific (BSP), ANZ Solomon Islands, Bank of South Pacific, Development Bank of Solomon Islands, etc.) are accepted.
• Good Standing: The Companies Act 2009 does not use the term ‘Certificate of Good Standing’ as a formally named instrument. Company Haus issues company profile extracts from the online registry (solomonbusinessregistry.gov.sb) confirming a company’s registration status, registration number, date of incorporation, directors, and shareholders. Annual returns must be filed and fees kept current for a company to remain ‘registered’ on the register; failure to file may result in removal. An up-to-date electronic company profile extract serves as the practical equivalent of a certificate of good standing in Solomon Islands. Electronic extracts are available directly from the public registry at no charge; certified paper extracts are available for a fee from Company Haus in Honiara.

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Person roles

When you submit a person on the application body, set their role to one of Conduit’s canonical BusinessPersonRole values. Use this table to map a local corporate-governance title onto the right canonical role.

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Notes

• The Companies Act 2009 (No. 1 of 2009, eff. 1 July 2010) replaced pre-existing company legislation and introduced the ‘Company Haus’ brand and electronic registry. Key changes: constitutive documents renamed ‘Company Rules’ (replacing Memorandum & Articles of Association); community company type introduced; online registration via solomonbusinessregistry.gov.sb. Pre-July 2010 company records are paper only and require in-person search in Honiara.
• Solomon Islands does NOT levy VAT or GST. There is no VAT certificate. The TIN (issued by IRD) is the sole tax identifier. Businesses pay income tax and withholding taxes; the IRD E-Tax portal is at ird.gov.sb.
• Business licences are issued by municipal/provincial councils, NOT the national government. A separate licence is required for each province in which the business operates. Honiara City Council issues licences under the Honiara City Council (Regulation of Business Licence) Ordinance; provincial licences vary by province.
• Foreign investors (non-Solomon Islanders) must first obtain a Foreign Investment Certificate from InvestSolomons (investsolomons.gov.sb) under the Foreign Investment Act 2005 before registering a company or commencing business. The Foreign Investment Registry is maintained by InvestSolomons under the authority of the Registrar of Foreign Investment.
• Solomon Islands is NOT a party to the Hague Apostille Convention. The country acceded via the UK in 1965 but explicitly rejected the Convention after independence in 1978 and has not subsequently ratified it. Documents for cross-border legal use require full consular legalisation through the relevant embassy — apostilles are not accepted.
• The Central Bank of Solomon Islands (CBSI) is the consolidated financial sector regulator covering banking, insurance (since 2004), capital markets, foreign exchange, money changers, and payment services. SIFIU, a department of CBSI, is responsible for AML/CFT supervision.
• There is no limited partnership structure in Solomon Islands. The Business Names Act 2014 governs business name registration for sole traders and general partnerships. Partnerships have unlimited joint and several liability; limited liability requires incorporation as a company.
• The Company Haus online registry (solomonbusinessregistry.gov.sb) is publicly accessible 24/7 and allows free searching of company names, registration numbers, directors, and shareholders. Electronic company extracts are available via the portal. The registry has been electronic since 1 July 2010; older records require in-person access.