Tax Agents

You can hire a licensed tax agent to fulfill your tax obligations.   

A tax agent can either be an individual, partnership or company that is registered with the Inland Revenue Services pursuant to section 15 of the Tax Administration Act 2012. 

[1] The statutory income tax year ends 31 December and income tax returns for the tax year is due by 31 March of the following year. If you have a substitute tax year, you must apply to Commissioner for approval before you adopt any other balance date. E.g. If 30 June is your company’s balance date, you must apply stating valid reasons, before you adopt that balance date for tax purposes. If approve, then your first income tax return will be due by 30 September. If no application and no approval then you must adopt the statutory tax year ending 31 December

The Ministry recognizes the importance of reporting correct tax information by tax agents and accordingly legally recognized this in its tax law reform in 2012. This partnership is based on an open and honest communication aimed at ensuring taxpayers are assured and confident that their interests are protected and their legal tax obligations are properly fulfilled. A memorandum of understanding between the Ministry and the Samoan Institute of Accountants is another initiative entered into by both parties as a means of formally recording both government and Samoan accountants’ continuous collaboration on all tax matters.

Under the Tax Administration Act 2012, only registered tax agents are legally recognized to accept fees and advertise as tax agents (except for a lawyer who is performing legal work in relation to a tax law).  

A person wishing to become a tax agent will need to complete a registration form and renewal form (for continuation). Tax agents will also need to complete authority forms for each client.