The Ministry of Revenue in Tonga says the Heilala Tax System was set up to help build relationships between the government and the taxpayers.
Taxpayers who maintain a strong record of compliance 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 not a scheme to get people in Tonga paying their taxes and complying with the laws efficiently.
Mr Sila said it was created to build 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."
RNZI reports the ministry will review the membership of the taxpayers in the system annually.