1. Business License
    file pdf Application for Additional Activity or New Location [IR24A] new icon blink
    file pdf New Business Application Form (Excluding Sole Traders) [IR24] new icon blink
    file pdf Sole Trader Business Application Form [IR24S] new icon blink
    file pdf Business License Renewal Form [IR25] new icon blink

2. Employing Staff
    file pdf PAYE Registration Form [IR11]

    file pdf PAYE Registration Form for Ministers of Religion [IR11] new icon blink

3. VAGST (Value Added Good & Services Tax)
    file pdf VAGST Registration Form [IR31]

    file pdf VAGST Returns Form 
4. What if I get it wrong?
    file pdf Objection Form [IR52]
    file pdf Voluntary Disclosure Form [IR49]
5. Closing Your Business
    file pdf Business Cessation Form [IR27]

6. Tax Agents
    file pdf Link a Tax Agent With Your Business Registration [IR51]
    file pdf Registering As A Tax Agent [IR50]


7. Income Tax forms
    file pdf 2017 Sole Trader Income Tax Return [IR2] new icon blink
    file pdf 2017 Company Income Tax Return [IR4] new icon blink

8. PAYE P4 Excel spreadsheet (combined weekly, fortnightly and monthly) 
     file excelFor 1 to 10 Employees new icon blink  

     file excelFor 1 to 50 Employees new icon blink
     file excelFor 1 to 250 Employees new icon blink



Customs Import Requirements
Customs Import Requirements 5

To assist you while you travel, please dowload our "Prohibited and Restricted" list by clicking here!

How to obtain your items that were detained by Customs Officials?
Visit the Customs Headquarters next to the Matautu wharf in Apia and ask any Customs Officer at the front desk for assistance.
Present the yellow receipt that was given to you by the Customs Officer at the port where your items were detained to the Border Customs Officer.
Upon retrieval of your items, you will be escorted to the office of the Assistant CEO of Border Protection and Enforcement Division for final instructions and details.



Our Ministry is one of the key state organization operational at the frontiers and its main functions centre around revenue collection and enforcing Customs and Inland Revenue laws and other related rules and regulations. We endeavour to ensure smooth and safe movement of people and goods across the border and collect the correct revenue due to the state.

Our Three Principal Roles:
   • To manage and administer the taxation systems in a way that encourages
      compliance by all taxpayers
   • To facilitate trade and the movement of people across our borders while at the
      same time protecting our community and ensuring compliance with our laws; and
   • To efficiently collect the correct revenue due to the State


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