Pacific Rim Registry Specialists


Of course, a registrant is welcome to develop his/her own Articles and other corporate documents, which will then be reviewed the FSM's Registrar and Department of Justice for approval, but the following fill-in-the-blank standard forms are for a registrant's convenience.

Corporate Establishment Documents

Note: the PDF versions of the Corporate Establishment Documents are fillable and may be saved with the information you enter when viewed in Adobe Reader .

  1. Articles of Incorporation – standard form: PDF | WORD (fill in blanks and print)
  2. Professional Office Services Agreement (POSA) – or another contract with an organization in the FSM to act as your service of process party.: PDF | WORD
  3. Bylaws – standard form, but this is not required to be submitted to the FSM.: PDF | WORD
  4. Registration Form - to become a Major FSM Branch (of a Foreign Corporation): PDF | WORD

Captive Insurance Company (and Manager) establishment

  1. Captive Insurance Company Application, revised 1Jan17 PDF | WORD
  2. Captive Insurance Manager Application, issued 17May12
  3. FSM Foreign Investment Permit application to R&D, in writable pdf format
  4. FSM Foreign Investment Permit application to R&D, in Word format
  5. FSM Captive Insurance Council application 
  6. Nett district Business License application, Word Format

Post Incorporation Requirements & Related Forms:

  1. List of Reporting Requirements for corporations established in the FSM 
  2. Initial Report to Secretary of Finance & Administration (due within 60 days of receipt of Certificate of Incorporation): PDF | WORD
  3. Annual Report to Registrar PDF | WORD
  4. Certification of Amendment of Articles – standard form PDF | WORD
  5. Amended and Restated Articles of Incorporation – sample form (Word)
  6. Request Form for appointment with FSM President
  7. FSM Employer ID (tax) number application PDF | WORD
  8. FSM Social Security application
  9. Draft request for tax deposit waiver 23Nov14
  10. Annual Conflict of Interest statement for Captive directors & officers
  11. Annual Premium Tax Report (Captive Insurance Company only) (Excel)

Income Tax forms:

  1. Corporate Income Tax form (Rev 6/30/2020), in Excel format
    Instructions for Corporate Income Tax (Rev 3/31/2020)
  2. Federated States of Micronesia Corporate Income Tax Return (Excel 2019 Format)
  3. Tax Receipt

The staff of the FSM Embassy in Japan would be pleased to introduce you to the FSM and to assist you with the processing of incorporating documentation.

Ambassador Mr. John Fritz
DCM Mr. Roger Mori
Ambassador secretary Ms. Takue Kusayanagi
Economic Attache Mr. Kunio Suenaga
Reception Ms. Noriko Matsui
Driver Mr. Mutsumi Okamoto

TELEPHONE_ 691 320 1830
OFFICE_ VB Center, Suite 2A, Pohn Umpomp Place, Nett, Pohnpei, FSM
English / 日本語