There are three main services that make up the Ministry for Revenue's structure.
    1. Inland Revenue Services
    2. Customs Services
    3. Shared Services

These services consist of divisions that work together to fulfil the Ministry's goal.


Ministry for Revenue's Vision & Mission

The Ministry for Revenue overarching vision is: Working together for a secure and prosperous Samoa

Our mission clearly captures our role and our work: We collect money to pay for public services and help people to meet their obligations, protect our borders and facilitate legitimate trade and travel. We aim to maximise compliance with Samoa's tax and customs legislation through education, quality service and appropriate enforcement. The aim of 'maximising compliance' is about getting as many customers as possible to pay the right amount of tax over the long term. The Ministry for Revenue has a responsibility to ensure the long-term sustainability of the tax and customs system. We play an important influencing role, a role that relies on us understanding the business and travelling community, and the various dimensions within the different industry groups. As we continue to build this knowledge, the Ministry for Revenue will become increasingly well positioned to identify opportunities to further increase compliance and the overall effectiveness of the tax and customs system.







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Our Ministry employ more than 170 officers at four Customs points and two Inland Revenue Offices around both main islands - Upolu and Savaii. It comes under the portfolio of the  Minister for Revenue, Honourable Tuiloma Pule Lameko.

Last year's winner of the 2013 Public Service Inspirational Leadership award Afioga Pitolau Lusia Sefo Leau continues to lead the Ministry with a team of 12 Senior Managers for 13 divisions. Three technical divisions at Inland Revenue (Taxpayer Services, Audit & Investigations, Collection & Recoveries), four technical divisions at Customs (Trade Facilitation, Border Enforcement & Protection, Excise Warehoue & Liquor Administration, Post Clearance & Audit) and six support services (Corporate Services, Legal & Technical Services, Information Technology, Forecasting and Business Improvement, Internal Audit  and Revenue).



Our Ministry is the key state organization operational at the frontiers and its main functions center around revenue collection and enforcing Customs and Inland Revenue laws and other related rules and regulations. In the process the Ministry endevours to ensure smooth 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

Improve our services to encourage customers to comply;

  1. Understand customers and their compliance influences;

  2. Improve our tools, processes, legislation, systems, and equipment;

  3. Invest in our people;


  • Customers meet all of their obligations of their own accord and the Ministry for Revenue makes this easy;

  • Increasing the community regards paying tax and duties as contributing to society;

  • The community views effective border management as improve in protecting their way of life;

  • The community has confidence that appropriate action will be taken against those who do not comply;

  • We are internationally recognized for our effective facilitation of legitimate trade and cross-border enforcement;

  • The community regards the Ministry for Revenue staff as professional, knowledgeable, trustworthy and helpful;


  • Integrity (honest, impartiality, transparency, accountability);

  • Service commitment;

  • Respect;

  • Working together;

  • Efficiency and effectiveness;


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