New Caledonia

On 3 September 2026, the Direction des Services Fiscaux (DSF) of New Caledonia published an updated version of its “Missions et services” page, reflecting the latest organizational structure, service offerings, and contact information for the tax administration. This update ensures that taxpayers and professionals have accurate details on the DSF’s responsibilities, including tax collection, audit, […]

On 23 August 2026, the Direction des Services Fiscaux (DSF) of New Caledonia released the updated “Cahier des charges télédéclaration DNS” (Specifications for Electronic Declaration of Wages and Honoraria). This technical document defines the file formats, data structures, validation rules, and transmission protocols for the Déclaration Nominative des Salaires (DNS) and Déclaration Nominative des Honoraires