We have forms available on our website (Business Forms);
- Should you wish to apply as a Soletrader Business or a Partnership – please download form IR24S (there is a checklist of requirements at the back needed to be submitted with the form)
- If you wish to apply as a Company or Trust – please download form IR24 (there is a checklist of requirements at the back needed to be submitted with the form)
(TIN stands for ‘TAX IDENTIFICATION NUMBER)
- A Tax Identification Number (TIN) is an Identification Number Issued by the Ministry for Revenue for Tax purposes.
- If you operate a business, you will find this on your Business License Certificate
- If you do not have a business license but employ people, then you will find this on your Confirmation Letter for Registration.
- You can! BUT you will need to register with Samoa Electronic Tax (or Samoa E-Tax or SET) first. Please visit our Samoa E-Tax website should you wish to register (website: set.revenue.gov.ws) or access it straight from our Ministry website (click on Samoa eTax)
- Once you receive your login details, you are then able to file returns online! This service guarantees that it will make your life as a taxpayer much easier!
- Once you register, a training will be scheduled for you (if you have not attended one already) in order for you to understand how to file a return.
Please contact our SET Team for more information on email SEThelp@revenue.gov.ws
- Tax refunds on S&W are only applicable if tax deducted on a salary or wage is overtaxed or incorrectly taxed. This is subject to re-assessment by the Ministry.
- If your gross income exceeds $130,000p.a then you are REQUIRED to register for VAGST. However, you can Register Voluntarily if your turnover is below $130,000p.a as well.