OUR CONTRIBUTION TO THE GOVERNMENT OF SAMOA

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


 


PRINCIPAL LEGISLATIONS

file pdfCustoms Act 2014

file pdfCustoms Tariff Act 1975

file pdf Income Tax Act 2012

file pdf Tax Administration Act 2012

file pdf Excise Tax (Domestic Administration) Act 1984 new icon blink

file pdf Excise Tax (Import Administration) Act 1984 new icon blink

file pdf Excise Tax Rates Act 1984 new icon blink

file pdf Value Added Goods and Services Act 2015 new icon blink

file pdf Tax Information Exchange Act 2012 new icon blink

file pdf Business License Act 1998 new icon blink 

 

 


AMENDMENTS TO PRINCIPAL LEGISLATIONS

 

file pdf Customs Tariff Amendment Act 2018 (No.9) new icon blink

file pdf Excise Tax Rates Amendment Act 2018 (No.3) new icon blink

file pdf Excise Tax Rates Amendment Act 2017 (No.12) new icon blink

file pdf Income Tax Amendment Act 2013 (No.19) new icon blink

file pdf Income Tax Amendment Act 2017 (No.11) new icon blink

file pdf Income Tax Amendment Act 2017 (No.21) new icon blink

file pdf Excise Tax Rates Amendment Act 2016 (No.13) 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

 

 

SUBSIDIARY LEGISLATIONS

 

file pdf Customs Regulation 2015 new icon blink

file pdf Customs (Aviation Transport Development) Regulations 2012 new icon blink

file pdf Customs (Tourism and Manufacturing Development) Regulations 2010 new icon blink 

file pdf Customs Valuation Regulations 1998 new icon blink

file pdf Business Licence Regulations 2012 new icon blink

file pdf Tax Administration (Late Payment Interest) Regulations 2015 new icon blink

file pdf Customs Valuation Amendment Regulations 2009 new icon blink

 

 

ORDERS

 

file pdf Customs Tariff Modification Order 2016 new icon blink

file pdf Customs Ministerial Order 2016 new icon blink

file pdf Customs (Prohibited Import) Order 2016 new icon blink

file pdf Prohibited Imports Amendment Order (No.2) 2010 new icon blink

file pdf Prohibited Imports Amendment Order 2009 new icon blink

file pdf Prohibited Imports Amendment Order 2008 (No.2) new icon blink

file pdf Prohibited Imports Order 2008 (No.1) new icon blink

file pdf Customs Tariff Amendment Act 2018 new icon blink

file pdf Customs (Prohibition Import) Amendment Order (No.1) 2018 new icon blink

file pdf Customs (Prohibition Import) Amendment Order (No.2) 2018 new icon blink

 

 

 

 

 

 

 

 

 


DISCLAIMER

The intention of the Ministry for Revenue website is to provide information to the public relating Inland Revenue and Customs services.

For convenience and access to specific government information, this website also provide links and references to or parts of other Internet sites maintained by third parties. The Ministry for Revenue cannot accept any responsibility for their accuracy or content. Permission to use copyrighted materials from other websites must be obtained from the relevant copyright owner.

Contact the ministry's helpdesk for verification if you have any doubts or questions about the information on the website.


 

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