Policy and Strategy Division deals with tax policy issues as well as other government fiscal issues. It is a central coordinating point for all fiscal incentives, whether they fall within the ambit of taxes or other types of revenue such as license fees and Gainful Occupational Permit fees. This unit when relates to tax policy works in close collaboration with all the stakeholders or actors.

The policy process involves consultation, coordination, integration and agreement from officials with interests in the policy field.

Policy and strategy Division is also responsible for negotiation of bilateral agreements such as Double Taxation Agreement (DTA), Tax Exchange Information Agreement (TIEA) and Bilateral Investment Promotion and Protection Agreement (BIPPA).

Import Permit Unit forms part of the Policy and Strategy Division.