Issued Pursuant to the Tax Administration (TIMS) Regulations – TIMS Group 1 Taxpayers

Issued Pursuant to the Tax Administration (TIMS) Regulations – TIMS Group 1 Taxpayers

Customs Services 

Ph: +685 21561 (Matautu)

Ph: +685 51574 (Savaii)

PO Box 44, Apia 

info service@revenue.gov.ws

Inland Revenue Services 

Ph: +685 20411 (Apia)

Ph: +685 51574 (Savaii)

PO Box877, Apia 

www.revenue.gov.ws

The Ministrv of Customs and Revenue (’MCR’) wishes to advise all businesses in Group 1 (as defined by the TIMS 2020 article 29, subregulation 3) that there is no extension to the compliance deadline. All Group 1 businesses need to fully comply by 1 July 2020. Failure to meet the requirements stipulated under the Tax Administration (Tax Invoice Monitoring System) Regulations 2020 will provoke penalties.

Businesses that will request an extension but have not yet completed the enrollment process will automatically be rejected because this is an indication of reluctance to comply. The enrollment is an independent process that takes very little time. It is no way connected with setting up your Electronic Fiscal Device System (“EFD”). This means that there is no reason for businesses to delay enrollment.

Only businesses that have completed the enrollment process and submitted supporting documents confirming that the delay is due to vendor’s inability to set up their EFD, or legitimate problems with obtaining the necessary hardware, will be considered for an extension by the Chief Executive Officer.

There are a number of Point of Sale (“POS”) and E-SDC products that have been accredited and published on the Ministry’s website ( revenue.gov.ws ). Businesses with no invoicing system are strongly advised to consult the published material to select the best option that suits the nature of your business activities.

Businesses that already have an invoicing system which is not yet accredited, please contact your vendor immediately to inform them of the requirement to have their product accredited. The first step for accreditation is visiting the Ministry’s website (http://localhost:8080/Ministry_of_Customs_&_Revenue/accreditation/ – accreditation ) to access the manuals and sandbox for testing.

A complete list of Frequently Asked Questions regarding all TIMS related matters are available online https://support.tims.revenue.gov.ws/

For more information or enquiries please contact our TIMS Support Team on email tims@revenue.eov.ws

Faafetai lava,

Authorised Signature for ID only bw

Matafeo Avalisa Sina Viali- Fautua’alii

CHIEF EXECUTIVE OFFICER

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Public Notice Issued Pursuant to the Tax Administration (TIMS) Regulations 2020

Public Notice Issued Pursuant to the Tax Administration (TIMS) Regulations 2020

Customs Services 

Ph: +685 21561 (Matautu)

Ph: +685 51574 (Savaii)

PO Box 44, Apia 

info service@revenue.gov.ws

Inland Revenue Services 

Ph: +685 20411 (Apia)

Ph: +685 51574 (Savaii)

PO Box877, Apia 

www.revenue.gov.ws

Public Notice Issued Pursuant to the Tax Administration (Tax Invoice Monitoring System) Regulations 2020

The Ministry of Customs and Revenue (‘MCR’) wish to remind all businesses in Group 1 that in accordance with the Tax Administration (Tax Invoice Monitoring System) Regulations 2020, they are required to install the Electronic Fiscal Devices (‘EFD’) at their businesses by 1 July 2020, while others are welcome to do so voluntarily or wait for their respective Group’s deadline announcement.

 

As advised in our previous presentations, TIMS will greatly help you monitor your daily sales and during these uncertain times of COVID-19, you will be able to measure the impact on your daily sales. Having that information at real or near real time will surely help you make immediate proactive strategies to address the areas of concern instead of waiting for the financial reports from your accountants or finance team. That same information will also assist the government in identifying potential assistance if the downturn in your business operations is a direct consequence of COVD-19. Therefore, it is very important that you proceed now to comply with TIMS and not later, as eventually everyone will install EFDs as it is now enforced by legislation.

 

To ensure compliance is met in time, MCR has provided an EFD test environment to developers and manufacturers of Point of Sale (‘POS’) systems and Electronic Sales Data Controller (‘E-SDC’) devices to test before final submission for accreditation of their products. More information on accreditation process and other related resources can be found here: https://support.tims.revenue.gov.ws/kb/faq.php?id=56

 

We therefore urge all POS and ESDC vendors who wish to retain their existing or gain new customers to immediately register on accreditation development portal and commence accreditation process in accordance with conditions set in Schedule 3 of TIMS Regulation.

 

MCR is also collecting information from vendors who will supply smart card readers to facilitate communication with secure elements (‘smart cards’) issued to each business at the time of their enrollment for accessing Taxpayer Admin Portal (‘TAP’). The cost of this accessory ranges between ST$40 and ST$200, depending on the brand and features it offers.

 

A complete list of Frequently Asked Questions regarding all TIMS related matters are available online at: https://support.tims.revenue.gov.ws/kb/index.php

 

For more information or enquiries please contact our TIMS Support Team on email tims@revenue.gov.ws

 

Faafetai lava,

Authorised Signature for ID only bw

Matafeo Avalisa Sina Viali-Fautua’alii

CHIEF EXECUTIVE OFFICER

 

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TIMS REGULATIONS 2020

TIMS REGULATIONS 2020

Customs Services 

Ph: +685 21561 (Matautu)

Ph: +685 51574 (Savaii)

PO Box 44, Apia 

info service@revenue.gov.ws

Inland Revenue Services 

Ph: +685 20411 (Apia)

Ph: +685 51574 (Savaii)

PO Box877, Apia 

www.revenue.gov.ws

PUBLIC NOTICE ISSUED PURSUANT TO THE TAX ADMINISTRATION (TAX INVOICE MONITORING SYSTEM)
REGULATIONS 2020

The Ministry wishes to advise the General Public that the Tax Administration (Tax Invoice Monitoring System) Regulations 2020 (“the Regulations”) is now effective.  The Regulations has been passed to provide the legal basis for our new electronic system, TIMS, which the General Public has been made aware of by the Ministry in the past few months.

      A. Group of businesses affected

As required under regulation 29, the Ministry will specify group of businesses that will be required to comply with all legal requirements under the Regulations. The Ministry will roll out this specification in five (5) groups. They are as follows:

  • Group 1 – Click here to access the list of the first 200 businesses that will be required to adhere to legal requirements under the Regulations within time frame set out in Part B of this Notice.
  • Group 2 –Click here
  • Group 3 –To be confirmed by the Ministry.
  • Group 4 –To be confirmed by the Ministry.
  • Group 5 –To be confirmed by the Ministry.

Each Group is required to go through the main provisions of the Regulations in order to fully understand the requirements and obligations that must be complied with for a successful implementation of TIMS. 

Click here to access the main provisions of the Regulations. 

       B. Specific time for each Group of business to comply with the Regulations

As we had previously advised on, implementation of TIMS will be rolled out in five (5) phases, which means each Group is given a different time period to comply with the requirements under the Regulations.  Therefore, as required under regulation 29, each group must comply with the requirements under the Regulations no later than:

  • 1st July 2020 – Group 1
  • 1st October 2020 – Group 2
  • 1st January 2021 – Group 3
  • 1st March 2021 – Group 4
  • 1st June 2021 – Group 5

While regulation 16 provides that registration only takes place after accreditation has been granted by the Commissioner, to ensure compliance is fulfilled within the above time frame each Group is encouraged to voluntarily register now.   

      C.  Protocols for communication and data exchange

There are three (3) Protocols or Guidelines that each group of business including potential suppliers of devices needed for implementation of TIMS, need to be aware of.  Do note that these Protocols or Guidelines are recognized as part of the Regulations (schedules), which means they must be adhered to at all times.

  • Schedule 1 – Technical Guideline for Accredited POSes
  • Schedule 2 – Technical Guideline for Accredited E-SDCs
  • Schedule 3 – Technical Guideline for Accreditation Methodology                  

       D. Frequent Questions and Answers

As TIMS is a new and uncharted venture for Samoa, the Ministry has compiled a list of questions and answers to help guide each group and suppliers ensuring that you are implementing your obligations in accordance with the requirements under the Regulations.

Click here to access FAQ. 

For more information or enquiries please do not hesitate to contact the TIMS Project Team:

  • Deputy CEO-IRS; (Seumanu Ieni Sheppard), isheppard@revenue.gov.ws; telephone 20411/21561; ext 205
  • ACEO-Policy, Performance & Improvement; (Theresa Amosa Alatupe), tamosa@revenue.gov.ws; telephone 20411/21561; ext 207
  • Principal Officer – Policy, Performance & Improvement; (Semo Fepuleai), sfepuleai@revenue.gov.ws; telephone 20411/2156, ext 223

Faafetai lava,

Authorised Signature for ID only bw

Matafeo Avalisa Sina Viali-Fautua’alii

CHIEF EXECUTIVE OFFICER

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