The Ministry of Revenue in Tonga says the Heilala Tax System was set up to help build relationships between the government and the taxpayers.
Under the system, taxpayers who comply with taxation and customs laws will be rewarded with benefits and dedicated services.
The ministry's Senior Deputy CEO, Taniela Sila, said the initiative was about building a relationship with taxpayers.
"It's a new initiative. We are trying to maintain them in a high level of compliance and also we're trying to build a relationship, an industry partnership with the taxpayers, not in terms of use the law to do it, but you have to build some kind of relationship between us and the taxpayers."
The ministry planned to review the system annually.