Automatic Exchange of Information

 

Samoa undertook the following actions in order to fully commit to AEOI:

  • Sign up to the Multilateral Competent Authority Agreement (“MCAA”) in October 2015;
  • Sign up and ratify the Multilateral Convention on Mutual Administration Assistance in Tax Matters (“the Convention”) on 25th August 2016.  This Convention became effect for Samoa on 1st December 2016;
  • Amending the Tax information Exchange Act 2012 by inserting AEOI Common Reporting Standard or ‘CRS’ as part of our laws, with amendments commencing on 31st December 2016; and
  • Creation of IT portal to allow for automatic exchange, Multi-Data Exchange Solution (‘MDES’) which was created by an IT company in Curacao called Bearing-Point under a contract with the Government of Samoa.  Click on the following link to access MDES https://aeoi.revenue.gov.ws

For Official communications concerning AEOI, contact the following authorized persons:   

 

Ms Avila Ah Leong

Authorized Competent Authority

Manager of EOI Unit/Assistant CEO

Legal & Technical Division

Ministry for Revenue

SAMOA

This email address is being protected from spambots. You need JavaScript enabled to view it.

tel: +685 20411 ext.209

Ms Susana Tilialo

Authorized Competent Authority

Principal EOI / Technical Officer

Legal & Technical Division

Ministry for Revenue

SAMOA

This email address is being protected from spambots. You need JavaScript enabled to view it.

tel: +685 20411 ext.220

 

 

 

 

 

 

 

 

For general queries on MDES or obligations under the Tax Information Exchange Act 2012, please contact the AEOI Team at This email address is being protected from spambots. You need JavaScript enabled to view it..

 

To fully understand CRS obligations and requirements, refer to the following source documents:

 

 

 

 

 

file pdf CRS Guideline (Samoa) new icon blink

file pdf CRS with Commentaries new icon blink

file pdf CRS FAQs new icon blink

file pdf MDES – WS- General User Manual v1 new icon blink

file pdf Tax Information Exchange Act 2012 new icon blink

file pdf Tax Information Exchange Amendment Act 2017 new icon blink

file pdf Tax Information Exchange Amendment Act 2018 new icon blink

Copyright © 2018 Ministry for Revenue. All Rights Reserved.
Joomla! is Free Software released under the GNU General Public License.
Designed by: Information Technology Division-Ministry for Revenue
(Powered by Bluesky Samoa)