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.