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Sign to the Multilateral Competent Authority Agreement (“MCAA”) in October 2015;
Sign up and ratify the Multilateral Convention on Mutual Administration Assistance in Tax Matters (“the Convention”) on 25th August 2016. This Convention became effect for Samoa on 1st December 2016;
Amending the Tax information Exchange Act 2012 by inserting AEOI Common Reporting Standard or ‘CRS’ as part of our laws, with amendments commencing on 31st December 2016; and
Creation of IT portal to allow for automatic exchange, Multi-Data Exchange Solution (‘MDES’) which was created by an IT company in Curacao called Bearing-Point under a contract with the Government of Samoa. Click on the following link to access MDES https://aeoi.revenue.gov.ws
For Official communications concerning AEOI, contact the following authorized persons:
| User guide FC XML Schema 2.2 – NEW | Excluded Account Order | CRS Guideline Version2 (Samoa) | CRS with Commentaries | CRS FAQs (Feb 2019) | CRS Implementation Handbook | Tax Information Exchange Act 2012 | Tax Information Exchange Amendment Act 2017 | Tax Information Exchange Amendment Act 2018 | List of Participating Jurisdiction_2023 – NEW | List of Reportable Jurisdiction_2023 | Standard for AEOI in Tax Matters