The Tax Compliance Unit (TCU) is a semi-autonomous specialised unit within the Ministry of Finance specifically aimed at addressing tax evasion and tax fraud. The Unit falls under the general direction of the Ministry of Finance. The roles and functions of the TCU complement and support the investigative and enforcement capacities of the Inland Revenue Department, the VAT Department and the Customs Department mainly through the actual conduct of detailed Tax Audits and also through the dissemination of exhaustive sectoral and/or specific information collated from various sources and residing within the Unit’s Data Warehouse. In fact, the TCU's mission statement is as follows:

"To collect and analyse information that will ensure all members of the community pay their fair share of tax."