WHAT TO DO IF YOU GET IT WRONG

Inland Revenue collects tax for the government. The best way of achieving this is when people willingly comply with the tax laws. We call this 'voluntary compliance'. We help people to comply through the information available on our website, our booklets and guides, and our advisory services. We also undertake reviews and audits to check that everyone is paying their fair share.

We encourage you to tell us if you know there is an error in your tax affairs before we find it. If you tell us
about an error, it's called a 'voluntary disclosure'. There are a number of advantages in making a
voluntary disclosure rather than waiting for us to find a discrepancy during an audit. A major advantage is that
any shortfall penalty charged on a related tax shortfall may be reduced by up to 10%.

For more information on audits and voluntary disclosures see our Audit Information Sheet.


 


TAX AGENTS

We recognise the important role tax agents play in the Samoan tax system helping taxpayers to understand and meet their obligations and modelling exemplary compliance behaviours.

The new law introduced in January 2013 helps tax agents to do this by formalising the relationship between tax agents and the Ministry for Revenue. That relationship is a partnership and it is important that it is based on open, honest communications and shared high standards. This ensures that taxpayers, as customers of both tax agents and the Ministry, can be confident their interests are protected and legal obligations are properly met.
The Ministry for Revenue has a legal obligation to maintain the integrity of the tax system. To do this, it is vital that we support tax agents in maintaining the level of service delivery to uphold public confidence in both tax agents and the tax system. The Ministry recognises and supports the Samoan Institute of Accountants legislation that prohibits the preparation of full financial statements by anyone who is not certified as a public practitioner.

The legislation requires us to maintain a list of tax agents. It also prescribes criteria for registering tax agents and maintaining that list.

A tax agent is a person who prepares the returns of income required to be filed for 5 or more taxpayers and is one of the following:
   • a registered practitioner carrying on a professional public practice
   • a person carrying on a business or occupation in which returns of income are
     prepared, A tax agent can be an individual, partnership or company that meets the
     definition of a "tax agent" under section 34B(2) of the Tax Administration Act 1994.

Eligible persons wishing to become a tax agent will need to complete an Application or renewal of tax agent registration. Tax agents will need to complete authority
forms - Client linking or delinking form for each client.


 


IF YOU HAVE A TAX DEBT

Paying the correct amount of tax under the law is an important community responsibility. The revenue collected through the tax system funds government spending, including community services, hospitals and schools.

If you don't think that you can pay the full amount by the due date, please contact us as soon as possible. By contacting us early there may be a reduction in the penalties charged after the due date. You can pay, or at least start paying, your tax at any time before the due date. Contact us using the details below and we will discuss your current circumstances with you and help you work out the best options for dealing with the amount
due.

If you can't make payment in full you can ask for an instalment arrangement where an amount is paid off in a lump sum at a later date, or by instalments over a period of time. You can ask for an instalment arrangement at any time. For more information please see our Debt Options Fact sheet (file pdf English, file pdf Samoan).


 

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)