Tax Reviews
Section 23-71 et seq., Hawai‘i Revised Statutes, requires the Auditor to annually review different tax exemptions, exclusions, and credits on a 10-year recurring cycle, including provisions for the Public Service Company Tax and Insurance Premium Tax.
Section 23-91 et seq., Hawai‘i Revised Statutes, requires the Auditor to annually review different tax credits, exclusions, and deductions on a five-year recurring cycle.
| Date | Report No - Title | Related Links | Dept/Agency | Subject | Report Type |
|---|---|---|---|---|---|
| 06/29/2022 | 22-07, Review of Income and Financial Institutions Tax Provisions Pursuant to Section 23-93, Hawai‘i Revised Statutes | Taxation | Tax Reviews | ||
| 06/28/2022 | 22-06, Review of Tax Provisions Pursuant to Section 23-74, Hawai‘i Revised Statutes | Office of the Auditor | General Excise, Use Tax Exemptions | Tax Reviews | |
| 04/01/2021 | 21-07, Review of General Excise and Use Tax Exemptions and Exclusions Pursuant to Section 23-73, Hawai‘i Revised Statutes | Office of the Auditor | General Excise, Use Tax Exemptions | Tax Reviews | |
| 03/31/2021 | 21-06, Review of Income and Financial Institutions Tax Credits Pursuant to Section 23-92, Hawai‘i Revised Statutes | Taxation | Tax Reviews | ||
| 06/25/2020 | 20-09, Review of General Excise and Use Tax Exemptions and Exclusions | Office of the Auditor | General Excise, Use Tax Exemptions | Tax Reviews |