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.



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

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).



To run a business, you must apply to the Inland Revenue for a Business License for each different business you operate. If you have decided to run your business as a company you must first register that company with the Ministry of Commerce Industry and Labour. If your business will be run as a partnership or trust, you should have a formal partnership agreement or a trust deed prior to registering with the Inland Revenue. For more information on how to start a business see our Starting a Business Information for new businesses guide



If you are closing your business, you need to complete a Business Cessation Form. It is important that the Inland Revenue knows that you have finished trading so we do not keep adding penalties to your account when returns are not filed or business licenses are not renewed.


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