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Background and Purpose:
The Tax Invoice Monitoring System also known as ‘TIMS’ was officially launched on the 5th of March 2020 after studies and consultations conducted prior to discuss its importance and usefulness not only for the Ministry alone but also to the business community, invoicing system developers and consumers.
TIMS is a monitoring tool developed for the purpose to increase compliance and consequently reduce grey economy and fight tax evasion. The Tax Administration Amendment Act 2020 was passed by Parliament in January giving effect to the Tax Administration (Tax Invoice Monitoring System) Regulations 2020 passed by Cabinet to regulate the installation, implementation and operation of the system.
It is important to clarify that the whole project is called TIMS but the online platform/programme itself is called TaxCore. Tax Invoice Monitoring System (‘TIMS’) is a new initiative by the Government of Samoa through the Ministry of Customs and Revenue (‘The Ministry’) to increase tax compliance and consequently reduce hidden economy and tax evasion. The newly introduced system will help taxpayers easily comply and provide insight into data submitted to the Government, as each transaction whether it is sale of goods or services will be accounted for. The use of the TIMS will apply to all businesses belonging to respective groups announced by the Commissioner as per Tax Administration (Tax Invoice Monitoring System) Regulations 2020. Taxpayers are now encouraged to update all information at the Inland Revenue Services Office and begin their journey to full compliance but the deadline will depend on which group they fall under.
The Ministry will schedule awareness workshops and training sessions for taxpayers on a frequent basis. Support throughout implementation, operations and maintenance of the system will also be provided by technical consultants contracted by the Ministry for a long term.
TIMS will enhance domestic revenue collection by creating equal level playing field among all taxpayers and provide insight for both taxpayers and the members of the public (customers) with simple mechanisms designed to enable verification of each transaction providing assurance that the right amount of tax is reported to the Ministry in real or near-real time.
For more information on the new system you can visit our website www.revenue.gov.ws or email us at tims@revenue.gov.ws
| 15_TIMS Public Notice – Unlicensed POS Supplier (Eng version) – 05 Aug 2022
| 14_TIMS Public Notice – Reminder for TIMS Compliance Group 1 (Eng & Sam version) – 28 Jul 2022
| 13_TIMS Public Notice – Announcement of new Groups (Eng version) – 20 Apr 2022
| 12_TIMS Public Notice – TIMS Amendments 2022 (Eng version) – 14 Mar 2022
| 11_TIMS Public Notice – Group 2 & 3 Reminders (Eng & Sam version) – 10 Feb 2021
| 10_TIMS Public Notice – Group 1 Reminder 3 (Eng version) – 29 Dec 2020
| 09_TIMS Public Notice – Group 3 Announcement (Eng & Sam version) – 27 Oct 2020
| 08_TIMS Public Notice – Rescheduled dates for all Groups (Eng & Sam versions) – 1 Sep 2020
| 07_TIMS Public Notice – Group 2 Announcement (Eng & Sam version) – 26 July 2020
| 06_TIMS Public Notice – Group 1 No Extension (Eng version) – 23 June 2020
| 05_TIMS Public Notice – Group 1 Reminder 2 (Eng version) – 21 Apr 2020
| 04_TIMS Public Notice – Group 1 Reminder 1 (Eng version) – 10 Apr 2020
| 03_TIMS Public Notice – Group 1 Announcement (Eng version) – 19 Mar 2020
| 02_TIMS Public Notice – Overview & Survey Reminder (Eng & Sam version) – 7 Aug 2019
| 01_TIMS Public Notice – Introduction of TIMS & Survey (Eng & Sam version) – 23 Jul 2019
TIMS Brochures – Overview: | English Version | Samoa Version
TIMS Brochures – Benefits: | English Version | Samoa Version
TIMS Brochures – Electronic Fiscal Device: | English Version | Samoa Version
TIMS Brochures – How to Enroll: | English Version | Samoa Version
| 05_TIMS Awareness – Invoicing System Session 3 (Suppliers of EFD) – 25 Mar 2021
| 04_TIMS Awareness – Invoicing System Session 2 (Suppliers of EFD) – 13 Mar 2020
| 03_TIMS Awareness – Overview of TIMS (Chamber of Commerce) – 24 Feb 2020
| 02_TIMS Awareness – Invoicing System Session 1 (Suppliers of EFD) – 17 Oct 2019
| 01_TIMS Awareness –TIMS Online Survey (Chamber of Commerce) – 6 Aug 2019
Verification Service is a web-based application enabling auditors and the general public (customers) to perform a quick check of the authenticity of each invoice. It uses the invoice’s internal data to verify its integrity and authenticity.
Customers also play an important role in our compliance strategy. Tax Invoice Monitoring System (TIMS) Regulation clarifies the role and responsibilities of customers and we encourage customers to ask for receipts. Customers will be able to detect if receipts have been tampered with.
How will a customer/shopper know the receipt hasn’t been tampered with?
The printed receipt will include a Quick Response (QR) Code. You can scan the code using a QR reader (such as Neo Reader app or TaxCore Invoice Verificator) on your smartphone. Once the code is scanned, it will open the verification website link and a copy of the receipt will be displayed
Using the App:
To verify the validity of any invoice, just follow these steps:
1. Download and install a QR Code Reader
For Android devices click here to download TaxCore Invoice Verificator
For IOS Devices click here to download TaxCore Invoice Verificator
2. Open the app and bring your phone/tablet’s camera over the QR code located at the bottom of the invoice.
3. Tap the screen to set the camera focus.
4. The application will automatically scan the QR code and you will land on the TaxCore Invoice Verification page. A message box will appear informing you whether the invoice is verified or not.
TaxCore Invoice Verification page confirms that the invoice internal data is in compliance with the EFD regulations, i.e. that it fulfills the prescribed norm for the type of data. If you have reasons to suspect the invoice validity, you can click on the option Report this invoice at the bottom of the verification page and create a customer report.
Fiscal Receipt Verification
Verification Service is a web-based application enabling auditors and the general public (customers) to perform a quick check of the authenticity of each invoice. It uses the invoice’s internal data to verify its integrity and authenticity.
Customers also play an important role in our compliance strategy. Tax Invoice Monitoring System (TIMS) Regulation clarifies the role and responsibilities of customers and we encourage customers to ask for receipts. Customers will be able to detect if receipts have been tampered with.
How will a customer/shopper know the receipt hasn’t been tampered with?
The printed receipt will include a Quick Response (QR) Code. You can scan the code using a QR reader (such as Neo Reader app or TaxCore Invoice Verificator) on your smartphone. Once the code is scanned, it will open the verification website link and a copy of the receipt will be displayed.
Using the App:
To verify the validity of any invoice, just follow these steps:
1. Download and install a QR Code Reader
For Android devices click here to download TaxCore Invoice Verificator
For IOS Devices click here to download TaxCore Invoice Verificator
2. Open the app and bring your phone/tablet’s camera over the QR code located at the bottom of the invoice.
3. Tap the screen to set the camera focus.
4. The application will automatically scan the QR code and you will land on the TaxCore Invoice Verification page. A message box will appear informing you whether the invoice is verified or not.
TaxCore Invoice Verification page confirms that the invoice internal data is in compliance with the EFD regulations, i.e. that it fulfills the prescribed norm for the type of data. If you have reasons to suspect the invoice validity, you can click on the option Report this invoice at the bottom of the verification page and create a customer report.