The Kingdom of Tonga, is a sovereign state and an archipelago comprising 176 islands scattered over 700,000 square kilometres of the southern Pacific Ocean. In Tonga, the authority responsible for corporate registration is the Companies Office of Tonga, which operates under the Ministry of Commerce, Consumer, Trade, Innovation, and Labour. Companies must also register with the Inland Revenue Department to obtain a Tax Identification Number (TIN). Common company types in Tonga include Limited Liability Companies (Ltd) and Public Companies.