Who is involved and required to Comply?

1. Tax Authority is the Samoa Ministry of Customs and Revenue in charge of the implementation of the system

2. Business taxpayer is any business operator registered with the Ministry selling goods and services in return for cash or other means of payment.

3. Suppliers refers to everyone involved in creating, distributing and supplying accredited Electronic Fiscal Device components.

4. Consumer is anyone who purchases goods or services and receives a fiscal receipt as a result of that transaction.

In support of the Government’s mandate to assist small sized businesses, the Tax Administration (Tax Invoice Monitoring System) Regulations 2020  was amended in 2022 and now targets business taxpayer with an annual turnover of SAT $200,000 per annum and above. Those who meet the threshold will be required to install, use Electronic Fiscal Device (EFD) and provide customers with instantly verifiable invoices or receipts.

The Commissioner will determine business taxpayer with an annual turnover of $200,000 and above, and later issue them with a notice notifying their obligations under the amended regulations. The Ministry has reallocated all those required to comply according to the amendments and is available in the Group Announcement. Deadline for each business taxpayer will depend on which group they fall under.

TIMS Group 1 | Download PDF
109338UpoluAai O NiueChristina Filipina Ah Leong Trading as Captain Mark Contractor
102961UpoluAfegaUlia Construction Limited
71244UpoluAlafuaFeepo Company Limited
102301UpoluAlafuaMs Puataunofo Gabriel
117676UpoluAlafua Henry Ah Lam
115405UpoluAlafua The Color Shop Co Ltd
98927UpoluAlamagotoLoreta Tuala
101653UpoluAlamagotoTagiaia Wong Soon Trading as Mr Tagiaia Wong Soon
109334UpoluAleisaKalepo Fanueli
108299UpoluAleisaMr Siegfried Levi Trading as Aleisa Green Works
117729UpoluApiaEiffel Lubricants Limited
115472UpoluApiaLata Plantation Development Limited
111243UpoluApiaSamoa Submarine Cable Company
108183UpoluApiaTanoa Samoa Holdings Ltd Trading as Tanoa Samoa
88484UpoluFaatoiaAntonina (Snr) Schwalger Trading as Nina’s Shop
105633UpoluFagaliiSala Sagato Tuiafiso
109463UpoluFalefaAnn Maria Leota Afaese
71050UpoluFalelauniuC J Exports And Imports Ltd
117802UpoluFalelauniuNew Era Construction Co Ltd
107079UpoluFalelauniuSamoa Beverage Co Ltd Trading as Taula Beverages
107874UpoluFalelauniuSuper Wing Samoa Ltd Trading as Farmers
111796UpoluFalelauniuTaula Beverages Company Limited
102863UpoluFaleoloDigicel Samoa Ltd
108217UpoluFaleulaAngelina Laloifi Mataia Afamasaga
112909UpoluFalevaoMamaki Samoa Limited
109032UpoluFasitoo-UtaVui Leavasa Trading as Leapale Minimart
96800UpoluFasitoo-Uta T & N Toleafoa Co Ltd
114544UpoluFugaleiA & H Company Limited Trading as Le Aiga Restaurant
114381UpoluFugaleiAla Lima Meleisea Trading as Pala Lima Chartered Accountant
102810UpoluFugaleiAlictrius Limited Trading as Dat Car Wash / Dat Car Rental
102846UpoluFugaleiCapital Pacific Limited Trading as Parts Right
103877UpoluFugaleiChen Chen Sizuan
110564UpoluFugaleiENT’s Ltd
103651UpoluFugaleiFarmer Joe Ltd Trading as Farmer Joe Fugalei
71285UpoluFugaleiFrankie Company Limited
114193UpoluFugaleiGreat Motors Limited
111541UpoluFugaleiHomemaker Constructions Ltd
85434UpoluFugaleiJosephine Chan Chui
100142UpoluFugaleiMargean Feesago
70686UpoluFugaleiMaxkar Ltd
117353UpoluFugaleiRockworkz Limited
101528UpoluFugaleiRotomould(Samoa) Ltd
70919UpoluFugaleiSalafai Metal Industries Ltd
110120UpoluFugaleiSamoa Trade Ltd
110541UpoluFugaleiThe Fortune Limited
70996UpoluFugaleiTreasure Garden Co Ltd
97643UpoluFugaleiVaega Lei Sam
88687UpoluGagaifo-Ole-VaoPasina Mataalii Trading as John Pasina Store
107410UpoluLalomanuAga Reef Resort & Spa Limited (Peter Meredith & Co Ltd – Branch)
107664UpoluLalovaeaAlan Cai Co Ltd
103122UpoluLalovaeaFalani Tupuola Trading as Chickalicious Takeaway
110845UpoluLalovaeaHanky Co Ltd
114893UpoluLalovaeaMing Xiao Chan
109760UpoluLalovaeaRhynas Wholesale Ltd
108717UpoluLalovaeaSolar For Samoa Ltd
70958UpoluLalovaeaTesese Secretarial School Ltd
107056UpoluLalovaeaTt Services Samoa Ltd
104978UpoluLeifiifiRoberta Tiatia
117875UpoluLeifiifi Marie Louise Broederlow
107196UpoluLelataConnect IT Limited Trading as Connect IT
116298UpoluLelataPacific Multi Products Limited
71275UpoluLelataWilex Samoa Soaps And Detergent Products Ltd
118328UpoluLelata Rudolf Charles Edward Bartley Trading as Wt Media
106884UpoluLeonePelenise Agavale
104715UpoluLepeaAlnima Motors Ltd
97844UpoluLepeaPia Jamieson
107245UpoluLepea Aa Rent-A-Car Limited
107522UpoluLepea Strickland Limited Trading as Home Timber Hardware Samoa
116886UpoluLevili Super Star Samoa Ltd
106358UpoluLotofagaPetelo Samuga Fiame Trading as To Sua Ocean Trench
107104UpoluLotopaLeihonara’s Co Ltd
70486UpoluLotopaMariyon Samoa Ltd
80525UpoluLotopaMr Sua Rimoni Ah Chong
106809UpoluLotopaNatashia Nola Ah Ben Trading as Delicious Cakes
98680UpoluLotopaOSM Investments Ltd Trading as OSM Consultants/Onelook Communications/The Hub
71251UpoluLotopaRasmussen Engineering Ltd
102831UpoluLotopaTagaloa Faafouina Sua
108786UpoluLotopa Gabot Holdings Limited
108049UpoluLotopa Uhrle Auto Repairs Company Ltd
108800UpoluLotopa Van Victor Wright
88125UpoluLuatuanuuVitale Ah Tong Vitale
104748UpoluMaluafouLiquor Planet Samoa Limited
107434UpoluMaluafou Vodafone Samoa Limited Trading as Vodafone Samoa
70775UpoluManinoaCoconut Beach Club Ltd
106563UpoluMatafeleACT Holdings Limited Trading as Mcdonald’s
103567UpoluMatafeleAqua Health Care Limited
117316UpoluMatafeleDly Company Limited
70090UpoluMatafeleGold Star Transport Ltd
70962UpoluMatafeleHerman Bartley & Sons Ltd
70059UpoluMatafeleI H Carruthers Co Ltd Trading as Eveni
98893UpoluMatafeleMandarin Palace Co Ltd
100461UpoluMatafeleMr Laki Mulipola
100911UpoluMatafeleMs Salma Lydia Tuitamana Hazelman Trading as Hazelman Barrister And Solicitor
70225UpoluMatafeleSamoa Pharmacy Ltd
104692UpoluMatafeleSamoa Post Limited
70770UpoluMatafeleSamoa Spare Parts & Accessories Ltd
108157UpoluMatafeleTheresa Mah-Kwan Chan Chui
70885UpoluMatafeleTiapapata Towers Ltd
70824UpoluMatafeleTinai Gordon & Associates Ltd
70528UpoluMatafeleTravellers Rent A Car Ltd Trading as Budget Rentals
70913UpoluMatafeleTreasure Box Ltd
86074UpoluMatafele Drake & Co
97833UpoluMatafele George Feesago
109719UpoluMatafele South Star Company Limited
107073UpoluMatautu – TaiRyan Owen Cyril Trading as Tor Contractors
99088UpoluMatautu – TaiSamoana Rental Cars Ltd
108858UpoluMatautu LefagaA & J Enterprises Limited
107203UpoluMatautu-TaiApia Deep Sea Fishing Company Ltd
83471UpoluMatautu-TaiMr Anthony Sonny Ah Kuoi
107274UpoluMatautu-TaiSavili Maiava & Darryl Scott Pty Ltd
70790UpoluMatautu-Tai E & L Meredith Co Ltd Trading as Seafood Gourmet
71250UpoluMatautu-UtaChang Holdings Co Ltd
70892UpoluMatautu-UtaKooline Refrigeration Samoa Ltd
106067UpoluMatautu-UtaQ & Q Building Materials Co. Ltd
115049UpoluMatautu-Uta K.K Samoa Limited Trading as Island Love Mart
112330UpoluMoamoaAngelica Eleitino Louise Westerlund Trading as Road Runners Services
103268UpoluMoamoaLi Sheng Ye
114894UpoluMoamoaMuliagatele Wilson Fang Trading as Best Value / Noahs Dairy Shop / Ding Ding Dang Restaurant / Satapuala Shop
112834UpoluMoamoaV.M Joinery & Carpentry Ltd
117322UpoluMoamoa Xsao Consult Limited
98996UpoluMoataaEdward Lotasiano Wilson Trading as E L Wilson & Associates
99704UpoluMoataaKramer Ausenco (Samoa) Limited Trading as Kramer Group
114958UpoluMoataa Alofa Talopau Trading as Sula’s Bakery
114067UpoluMotootuaFiona Ey & Komisi Koria
107745UpoluMotootuaJ & A Wholesale Co Ltd
103257UpoluMotootuaJ.A.M.A. Enterprises Ltd
99666UpoluMotootuaJaffas Sanitary Systems Ltd
105576UpoluMotootuaMahnaz Chang
99452UpoluMotootuaNavigator Enterprises Ltd
106666UpoluMotootuaScalinis Restaurant Ltd Trading as Scalinis Restaurant
70746UpoluMotootuaSeb & Rene Sports Ltd
105036UpoluMotootuaShalom Holdings Ltd Trading as Giodanos Pizzaria
70442UpoluMotootuaT & L Netzler Co Ltd
108170UpoluMotootuaTaito John Roache
71097UpoluMotootuaThe Samoan Outrigger Hotel Ltd
113063UpoluMotootua Theresa Leui
100877UpoluMulifanuaMulifanua Beach Resort-Samoa Limited Trading as Sheraton Samoa Beach Resort
112615UpoluMulifanua Pure Ocean Samoa Ltd
71163UpoluMulinuuManoa Enterprises Ltd
104488UpoluMulinuuQuality Broadcasting Company Ltd
107127UpoluMulinuuSamoa Broadcasting Corporation Ltd Trading as Tv1
112335UpoluMulivaiIvan Ah Liki
98069UpoluMulivaiPelenatete Luka
114054UpoluMulivai The Immaculate Group Ltd
100940UpoluNofoaliiMmt Company Ltd
113293UpoluNuuSerendi Coco Samoa Ltd
115097UpoluNuuZhujian Chen
106522UpoluPalisiBluebird Construction Co Ltd
105312UpoluPapaloloaRonnie Polataivao
111870UpoluPapautaFogaa Sylvia Lafaialii
114582UpoluPapauta Mailelani Samoa Body Care Ltd
102464UpoluPesegaLauano Dr Herbert R Peters Trading as Peters Medical Clinic
98059UpoluPesegaMr Roderick Mackenzie Trading as R & J Construction
70276UpoluPesegaTavita Chan Tung & Sons Ltd
110364UpoluPesega Konelio Falevalu Trading as Pesega Used Toyota Parts
71311UpoluPuipaaH J Retzlaff Holdings Ltd
71264UpoluSalaniSalani See. Galu Resort Ltd Trading as Salani Surf Resort
104890UpoluSaleimoaLittle Joe Ltd
80011UpoluSaleimoaLolesio Leaana Faavaefou
101577UpoluSaleufiAinuu Iva Chan Chui
70610UpoluSaleufiBluebird Lumber & Hardware Co Ltd
107436UpoluSaleufiCell City Limited
113073UpoluSaleufiCity Star Samoa Limited
107246UpoluSaleufiCMN Le Aute Gas Ltd
108004UpoluSaleufiComptech Ltd
71324UpoluSaleufiFederal Pacific Finance Co Ltd
100644UpoluSaleufiFederal Pacific Insurance Ltd
104612UpoluSaleufiFexco (Samoa) Limited
107852UpoluSaleufiFjk Holdings Company Ltd
105489UpoluSaleufiHappy Bargain Samoa Limited
112998UpoluSaleufiIt Zone Limited
98482UpoluSaleufiJane’s Pasifika Travel Services Ltd
86185UpoluSaleufiJanet & William Sablan
83675UpoluSaleufiJay Moors Trading as Music Hutt / J – Land
106026UpoluSaleufiJermaine Stewart_Janella Finau Stewart
71214UpoluSaleufiL & M Westerlund Ltd Trading as Lucky Foodtown
106049UpoluSaleufiLope C Arevalo
99037UpoluSaleufiLucky Construction Ltd
106849UpoluSaleufiNarayan Investments Ltd Trading as Ricoh Samoa Limited
71304UpoluSaleufiPacific Insurance Underwriters Ltd
70410UpoluSaleufiPat Ah Him & Co Limited
70684UpoluSaleufiPlt Consultants Ltd
102715UpoluSaleufiPowerlite Electrical & Refrigeration Supplies Ltd
97655UpoluSaleufiPupi Penitito Trading as Mercy Shop
108671UpoluSaleufiQin Long Com Ltd
105882UpoluSaleufiSai Motors Co Ltd
71321UpoluSaleufiSamoa Builders Supplies (Ace Hardware) Limited Trading as Ace Hardware
99186UpoluSaleufiSamoa Realty Limited
99489UpoluSaleufiStewart Architecture Limited
71284UpoluSaleufiTisaan International Ltd
71043UpoluSaleufiTransam Samoa Ltd
70742UpoluSaleufi Asiaciti Trust Samoa Ltd
70065UpoluSaleufi Computer Services Ltd
114184UpoluSaleufi Events , Marketing & Distribution Company Limited
114853UpoluSaleufi Intershore Consult (Samoa) Limited
98029UpoluSaleufi Jackie Fepuleai Trading as Global Travel
113112UpoluSaleufi Johnston Associates Samoa Limited
115497UpoluSaleufi Maali Company Pty Ltd
108802UpoluSaleufi Rossanne Preuss Ah Chong Trading as The Body Shop
113259UpoluSaleufi The China Navigation Company Pte Ltd Trading as Swire Shipping Agencies
118731UpoluSaleufi Tuala Pat Leota & Alice Niumata Leota
108655UpoluSamatauLeilua Taulealo
108781UpoluSaoluafataFaileaso Taliu
109604UpoluSatapualaSun Pacific Energy Ltd
70127UpoluSavalaloA. M. Macdonald Holdings Limited
70699UpoluSavalaloAdvanced Automotive Co Ltd
70921UpoluSavalaloBetham Brothers Enterprises Ltd
105023UpoluSavalaloCoin Save Samoa Limited
111436UpoluSavalaloJi Zhiming
117652UpoluSavalaloKim’s Samoa Limited
108194UpoluSavalaloLll Company Ltd Trading as Mr Chicken
70143UpoluSavalaloMotor Distributors (S) Ltd
70623UpoluSavalaloNatural Foods International Ltd
114444UpoluSavalaloOcra (Samoa) Limited
107214UpoluSavalaloOtt Holdings Ltd Trading as Apollo Cinemas
70744UpoluSavalaloRadio Polynesia Ltd Trading as 98 Fm
111390UpoluSavalaloSeven Twenty-Four Mart Limited
107113UpoluSavalaloSpeedy Auto Care Limited
117893UpoluSavalaloTanyamarie Christine Petaia
112811UpoluSavalalo Amei Samoa Limited Trading as DMC
103082UpoluSavalalo Asian Taste Limited
113378UpoluSavalalo Coolma Samoa Ltd
71228UpoluSavalalo Le Well Co.Ltd
109419UpoluSavalalo Samoa Nianda Group Limited Trading as DMC
107174UpoluSinamogaElizabeth Lin
116022UpoluSinamogaSami Tanielu Gasu – He
71274UpoluSinamogaSamoa Concept Construction Ltd
88925UpoluSiusegaMr Eneliko Pupi Trading as Eneliko & Saolotoga Shop / Foundations For Farming
113136UpoluSiusegaVagana Electrical Engineering Solutions Ltd
80399UpoluSiusega Ioane Galuvao
110873UpoluSiusega Princessa Company Ltd
105605UpoluSogiAmanaki Hotel Limited
70638UpoluSogiMultipharm Laboratories Ltd
71175UpoluSogiOrigin Energy Samoa Ltd
103288UpoluSogiTanoa Hotel Samoa Ltd
100071UpoluSogiVainiu Te’o Trading As Matniuel Screen Printing / Vainiu A. Taito (VT Construction)
102982UpoluTafaigataPacific Recycles Ltd
117002UpoluTalimatauShuang Xiu Zeng
106659UpoluTamaligiAat Wholesaling Co Ltd
99016UpoluTamaligiG . M . Bakery . Ltd
70782UpoluTamaligiLesa’s Telephone Services Ltd
106887UpoluTamaligiPacific Engineering Projects Ltd
115781UpoluTamaligiPereira, Moeono & Associates Limited
98362UpoluTamaligiSemi Leung Wai Trading as Leung Wai Law Firm
101167UpoluTamaligi Patsy Oswald & Thomas Michael Annandale
70662UpoluTanugamanonoG & T Holdings Ltd
103355UpoluTanumalalaEsau Vaisola
70781UpoluTaufusiAh Liki Investments Ltd Trading as Ah Liki Wholesale
70106UpoluTaufusiH.J Keil & Company Limited
114308UpoluTaufusiJibb Co Ltd
100365UpoluTaufusiJohann Gunter Keil
99937UpoluTaufusiKen & Lagi Schwenke
98467UpoluTaufusiKva Consult Limited
99557UpoluTaufusiMaria’s Health Care Pharmacy Ltd
70925UpoluTaufusiOtt Engineering Services Ltd
88038UpoluTaufusiPapalii Molesi Scanlan
102613UpoluTaufusiS & S Investments Limited
108000UpoluTaufusiSiaosi Puepuemai & Vanila Puepuemai
108443UpoluTaufusi Plumb Tech Samoa Ltd
117421UpoluTiapapataPoinsettia Enterprises Company Limited
99870UpoluTogafuafuaAll Electrical Co Ltd
99791UpoluTogafuafuaDr Satupaitea & Sialei Viali
102252UpoluTogafuafuaMargaret Ryan Trading as Margaret’s Samoa Tours
113141UpoluTogafuafuaMing Chad Leung Wai
102544UpoluTogafuafuaMr Ikenasio Mika Tupuola
84276UpoluTogafuafuaMrs Palota Yan Kun Trading as Sunrise Restaurant
102035UpoluTogafuafuaS O S Ltd
106707UpoluTogafuafuaSamoa Hire Pool Ltd Trading as Samoa Hire Pool
104613UpoluTogafuafuaSamoa Stationery & Books Ltd
111658UpoluTogafuafua Gas Product Supplies Co Ltd
114105UpoluTogafuafua Raelene Key Trading as Mash Motors
70611UpoluTogafuafua South Seas International Traders Trading as Dhl Courier
105188UpoluTuanaiWonderful Corporation Ltd
106954UpoluTuanaimatoMariyon Supermart Ltd
86176UpoluTuanaimatoMrs Siulepa Aiulu
71093UpoluTufuiopaLe Vai Ltd
103156UpoluTufuiopa Island Rock Co Ltd
114635UpoluTulaeleCoastal Contractors Company Limited
100937UpoluTulaeleKupa Engineering & Water Consult Ltd
118434UpoluTulaeleMartel Pasefika Ltd
113020UpoluTulaele Sun Burst Wholesale Company Limited
70989UpoluUluloloaCraig Construction Ltd
114615UpoluUluloloaFarmer Joe Mani Ltd Trading as Farmer Joe Ululoloa
118653UpoluUluloloaLusia Virgin Zhou Trading as Happy Shopping
107337UpoluUluloloaMiss Sose Ah Lam
109028UpoluUluloloa Craig Joinery Limited
70634UpoluUtualiiNiafane Co Ltd
113404UpoluVaigagaKing Wai Construction Enterprises Limited
104810UpoluVaigagaLaau Leung King
105961UpoluVaigagaPasefika Japanese Imports Ltd Trading as Pasefika Motors
114192UpoluVaigaga Anthony Coe
105992UpoluVailelePenina Wu Zhi Wei
101118UpoluVaileleSPS Company & Other Educational Services Ltd
115885UpoluVailele New Century Ltd
70855UpoluVailimaAlcc Brown Enterprises Co Ltd
108516UpoluVailimaSamoa Meat Supplies Company Ltd
70741UpoluVailimaVaiala Beach School Limited Trading as Vaiala Beach School
98139UpoluVailoaC & B Meredith Limited
108200UpoluVailoaWaste Management Co Ltd
108396UpoluVailoa Auto Land Apia Limited
117309UpoluVailoa Joshua Newton Motors Limited
104791UpoluVaimeaAsoai Fiti Junior Siafuloa Leota
107335UpoluVaimeaThe 3T’s Company Limited
71095UpoluVaimeaToyota Tsusho (Samoa) Limited Trading as Asco Motors
114844UpoluVaimea Apia Headstone & Casket Company Limited
70124UpoluVaimea Lober Industries Ltd
107904UpoluVaimosoLeilani Schuster
89599UpoluVaisiganoRuby Chewlit
109323UpoluVaiteleAchatz Construction Limited
71089UpoluVaiteleAh Liki Construction Ltd
70786UpoluVaiteleAldan Civil Engineering Construction Co Ltd
113090UpoluVaiteleAnevili Chen
70020UpoluVaiteleApia Concrete Products Ltd
117500UpoluVaiteleAuto Guys Limited
103631UpoluVaiteleBargain Group Ltd
70197UpoluVaiteleBritish American Tobacco Company (Samoa) Ltd
117411UpoluVaiteleBurger Bills Limited
102515UpoluVaiteleCabella Pacific Construction Samoa Ltd
101717UpoluVaiteleCatherine T. E. Faolotoi
117161UpoluVaiteleEat The Kiwi Samoa Limited
110941UpoluVaiteleEpifania Afano Trading as Greenology Samoa
105702UpoluVaiteleFarmer Joe (Vaitele) Limited Trading as Farmer Joe Vaitele
108491UpoluVaiteleGolden Samoa Co Ltd
71118UpoluVaiteleH & H Holdings Company Limited Trading as Tivoli Hotel
71268UpoluVaiteleHalecks Apia Motors Ltd
112460UpoluVaiteleHappiness Link Company Limited
102987UpoluVaiteleJiadong Li
112452UpoluVaiteleJian Hui Cai
98143UpoluVaiteleJohn Westerlund Construction Ltd
115076UpoluVaiteleJoshua William Newton
104249UpoluVaiteleK & A Holdings & Company Limited Trading as Arco Chemicals
99437UpoluVaiteleKing Construction Ltd
107629UpoluVaiteleMataafa Saeni Leatupu’e
107826UpoluVaiteleMetek Co Ltd
117660UpoluVaiteleMingfeng Chen
98859UpoluVaiteleMrs Lizzie Caffarelli
116621UpoluVaiteleNgg Cho Pioneers Co Ltd
70160UpoluVaiteleOtt Constructors Limited
110858UpoluVaitelePacific Rainbow Liquor Co. Ltd
70665UpoluVaitelePelerose Minimart Ltd
104165UpoluVaitelePpg Consultants, Engineering & Construction Co.Ltd
106976UpoluVaiteleR & R Company Limited
116236UpoluVaiteleRacona Construction Ltd
108184UpoluVaiteleReid Newton Automotive Limited
104932UpoluVaiteleRmr Foods Ltd
97115UpoluVaiteleRobert Michael Rankin
99780UpoluVaiteleRonnie Leituala
100941UpoluVaiteleS L Refrigeration Samoa Ltd
109138UpoluVaiteleSamoa Agriculture Store Company Limited
70298UpoluVaiteleSamoa Breweries Ltd
100293UpoluVaiteleSamoa Works & Engineering Limited
98209UpoluVaiteleSchwartz Construction Ltd
70248UpoluVaiteleSelprize Ltd
70998UpoluVaiteleSilva Transport Ltd
114895UpoluVaiteleSleepwell International Ltd
106547UpoluVaiteleSplendid Ltd
106548UpoluVaiteleSummer Wholesale Ltd
103398UpoluVaiteleTalofa Spirits & Liqour Ltd
102955UpoluVaiteleTama-O Le-Mau Contractors Limited
71064UpoluVaiteleThe Samoa Observer Co Ltd
112138UpoluVaiteleTop Tree Trimming & Electrical Services Ltd
107827UpoluVaiteleTradepac Marketing Samoa Limited
101963UpoluVaiteleTropical Aluminium Co Ltd
71117UpoluVaiteleTropical Island Bottling Co Ltd
106385UpoluVaiteleV & W Construction Ltd Trading as Portofino Bar And Restaurant
104567UpoluVaiteleWebster Works & Infrastructure Ltd
70557UpoluVaiteleYoshida Commercial Ltd
102069UpoluVaiteleYuan Fa Chuanyuan Fa Chen Trading as Yuan Fa Fast Food
106368UpoluVaitele Diamond Head Design & Build Ltd
103263UpoluVaitele Krissy Company Limited
89429UpoluVaitele Paul Loibl Trading as Dmd Loibl Motors
111736UpoluVaitele Skyline Company Limited
111913UpoluVaitele Stephen Hastings Trading as Pacific Diesel Repairs
102548UpoluVaitele UtaPacific Trade & Industry Co. Limited
71246UpoluVaitele UtaR & L Keil Holdings Ltd
104572UpoluVaiusuGeorge Young
102235UpoluVaiusuLolesio Ah Ping
110417UpoluVaiusuPak Auto Motors Company Limited
109208UpoluVaivaseArlene Tamapua
104468UpoluVaivaseEneliko Tiatala Faaolotoi
104620UpoluVaivase UtaCharlie Fruean
108769UpoluVaivase UtaDiscovery Rentals Limited
106815UpoluVaivase UtaLee Transport Ltd
102589UpoluVaivase UtaMkr Investments Trust
103390UpoluVaivase UtaRees Hirage Limited
99856UpoluVaivase UtaUaina Liki
88505UpoluVaivase-TaiWillie Sinclair Trading as Apia Printing Services
70849UpoluVaoalaLee Hang Enterprises Ltd Trading as Myna’s Mini Mart
103865UpoluVaoalaQuantum Contrax Ltd
109181SavaiiFaga Amoa Lagoon Resort & Spa Limited
101126SavaiiFagamaloHandymen Contractor Company Ltd
106972SavaiiSalelologa Alps Engineering (2011) Co. Ltd Trading as Alps
70015SavaiiSalelologa Amataga Trading Co Ltd
70878SavaiiSalelologa Apia Lua Ltd
104763SavaiiSalelologa Big Island Construction Limited
117080SavaiiSalelologa Brothers – Yan Company Limited
70546SavaiiSalelologa CCK Trading Ltd
116759SavaiiSalelologa Chi Yuan Liu
110960SavaiiSalelologa Freedom Company Ltd
112317SavaiiSalelologa Palepa Tulaga Daqun-Ye
89038SavaiiSalelologa Ropati Sagato
101465SavaiiSalelologa Sakalafai Contractors Ltd
102959SavaiiSalelologa Salafai Construction Ltd
70940SavaiiSalelologa Samoa Land Corporation Limited
102984SavaiiSalelologa T M Transport Co Ltd
84871SavaiiSapapaliiTuliafiafi Li’o Foleni
105289SavaiiSiufagaFico Construction Ltd
110608SavaiiSiufagaSavaii Transport Limited
71200SavaiiTuasivi Osa Naumati & Sons Ltd


TIMS Group 2 | Download PDF
114959UpoluAlafuaTaupule Taufao Trading as Arilei Couture
109771UpoluAlafuaVaaaoao Salu Kalisi Alofipo Trading as Agape Global Car Rental
114006UpoluAleisaOge Teuila Howman
101460UpoluApiaBeverly Levi Trading As Fishermen’s Feast
114597UpoluApiaCaelis International Ltd
117943UpoluApiaDt Global Australia Pty Limited
100002UpoluApiaGo Advertising Samoa Limited
100561UpoluApiaIsikuki Punivalu & Associates Ltd
108006UpoluApiaLamana Development (Samoa) Ltd
103595UpoluApiaPacific Electrix Samoa Ltd
110199UpoluApiaPapalii Li’o Taeu Masipa’u Trading as Summit Lawyers
103204UpoluFaatoiaDebbie Te’o
108144UpoluFaleapunaLeuaina Seaside Resort Ltd
111415UpoluFaleasiu Tuafuti Paepaega Maiava
117177UpoluFalelauniuKalepo Siliga
116935UpoluFalelauniuTanuli Pelone Tui Savaii
106597UpoluFaleoloOceania Aviation Samoa Ltd
106637UpoluFaleoloPopo Su’a Trading as New Image
115224UpoluFaleulaAnne Siakisini
102649UpoluFaleulaMilaneta Loau
108048UpoluFugaleiFu Yu Yuan Limited
117754UpoluFugaleiHana’s Ltd
108562UpoluFugaleiJuliana Westerlund
107690UpoluFugaleiRosie Vaai
116636UpoluFugaleiSunshine Farms Limited
71253UpoluFugaleiTalamua Publications Ltd
106124UpoluFugaleiTifaimoana Company Ltd
114142UpoluFugaleiUniversity Vaiula Sialaoa
108067UpoluLalomanuLydia Sini
102735UpoluLalomanuTautala N Taufua
117106UpoluLalovaeaAdam Smith International (Australia) Pty Ltd
112230UpoluLalovaeaAnnie Ieremia
108169UpoluLalovaeaLuana Olga Von Reiche – Roache
117959UpoluLalovaeaNagoya Motors Limited
100133UpoluLalovaeaTrade Supplies (Samoa) Limited
110076UpoluLauliiFuatimau Maumea Leniu
107987UpoluLaulii Pauga Talalelei Trading as Pauga & Associates
80212UpoluLeauvaaNimoe Chung Sum
105611UpoluLeufisaDaniel Burkhart Trading as Clean4All
112178UpoluLotopaTaulafo Sefo Seiuli
112698UpoluLotopa Afroz Aslam Ali
99609UpoluLotopa Billy Peters Trading As Bad Billy’s Cafe
109399UpoluMagiagi Tailofia Salu Fiaula
81332UpoluMalieTaulafo Seiuli (Snr)
88159UpoluMalifaIsabella Ah Chong
103285UpoluMalifaOceanic Communications Ltd
107828UpoluMalifaSamoa Events Management Co Ltd
112707UpoluMalifa Pasifika Media Limited Trading as Pasifika Media
101665UpoluMalololeleiBear Systems International Limited
106764UpoluMalololeleiBrice Jory Georges Waroux Trading as Aquaspread
102657UpoluMaluafouKurene Endemann Trading as Kurene’s Kitchen – Catering & Restaurant
117324UpoluManono-UtaBerekar Tafatolu Kennar
109336UpoluManono-UtaMayple Cao
105906UpoluMatafeleCsl Mobile Limited
114012UpoluMatafeleDora Tafaatafasia Faraimo Lelevaga Trading as Dornees Catering / Dornees Finance / Dornees Production
70916UpoluMatafeleIntetrust Limited
88225UpoluMatafeleMeilin Choi Trading as Jotta Graphics
110558UpoluMatafeleSamoa International Development Limited
98821UpoluMatafeleTradewinds Fishing Co Ltd
97892UpoluMatautuCharlie Rosfili F Trading as Syl-Mart & Bakery
106132UpoluMatautu UtaMrs Alexandra Samau Faalogo Trading as Denzal Services
71314UpoluMatautu-TaiSiva Afi Ltd
101329UpoluMatautu-UtaAuto Instant Finance Ltd
112807UpoluMoamoa Enoka Enoka Trading as Ramsi Store
107920UpoluMoamoa Lealofi Lorraine Leung Wai Trading As Loralei
111853UpoluMoamoa Marieta Ainslie Chu Ling – So’o Trading As Chu Ling – So’o Consultancy
117297UpoluMoataa Falevi Petana
116679UpoluMotootuaDr Tamara Ah Leong-Nowell
104938UpoluMotootuaJurgen Benjamin Kruse
114089UpoluMotootuaMagnum Opus Enterprises Limited
107329UpoluMotootuaMrs Tosca Roseanne Leinati Netzler
115236UpoluMotootua Ekeroma Properties Ltd
107408UpoluMotootua Mr Kurt Von Reiche Trading as Coxon Apartment
111759UpoluMotootua Olasina Enterprises Ltd
103067UpoluMulifanuaIsland Ventures Ltd Trading as Le Vasa Resort
98639UpoluMulifanuaMclean David Hamish
114970UpoluMulivaiApex Pacific Solution Co Ltd
113978UpoluMulivaiBig Hand Company Limited
109562UpoluNiusuatia Vili Matthes
100116UpoluNuuHenrietta Iiga
116554UpoluNuuPacific Yummy Food Enterprise Ltd
103630UpoluPapautaMulivai(Jr) Lauano
108832UpoluPesegaMuliagatele Alfred Hunt
110059UpoluPoutasi Fruit Pacifique Limited
111901UpoluPuipaaSekoa Ah Chong
110271UpoluPuipaa Pekina Supermarket Limited
71255UpoluSalamumuClearwater Sports Resort Ltd
116201UpoluSalamumu VC Global Limited
107442UpoluSaleimoaMs Peata Daizy Pula Trading as Peata’s Salon / Pula Store
118583UpoluSalesateleLi Pengfei
70685UpoluSaleufiAh Kam’s Motel Ltd Trading as Ah Kam’s Motel Ltd ( Apia Central)
99048UpoluSaleufiApia Stevedoring Ltd
70511UpoluSaleufiChandra Finance Ltd
112281UpoluSaleufiCyrus Stephen Ah Chong Trading as Talofa Inn & Rental Cars 4 Less
110041UpoluSaleufiMaria Nansen Trading as Shop Smart
105495UpoluSaleufiMr Mingsheng Chen
71082UpoluSaleufiPacific Holdings Ltd
100645UpoluSaleufiPacific Money Transfers Limited
107078UpoluSaleufiSpbd Micro Finance (Samoa) Ltd Trading as Spbd
106585UpoluSaleufiTv Finance Ltd
117278UpoluSaleufiXiangtian Advertising Design Co. Limited
115176UpoluSaleufiYongzhi Huang
114649UpoluSaleufi Gold-In (Samoa) Co Ltd
110883UpoluSaleufi Samoa Market Limited
112761UpoluSamusuJed’s Star Ltd Trading as Environ – Care
110481UpoluSataoaLaufale Fanuatanu Tautala
112901UpoluSatapualaLama Fetu
114514UpoluSavalaloL & Z Ltd
106260UpoluSavalaloNisa Limited Trading as Pacific Ezy
103654UpoluSavalaloPacific Way Money Transfer Limited
71237UpoluSavalaloPortcullis (Samoa) Ltd
98400UpoluSavalaloSamoa Finance Co Ltd Trading as Samoa Foreign Currency Dealer
100669UpoluSavalaloUaeseneiaso Masame
105725UpoluSinamogaLauina Pauga Trading as Elina’s Store
108728UpoluSiusegaMaddy’s Finance Ltd
70443UpoluSogiElisa’s Motels Co Ltd
102299UpoluSogiMrs Maxine Sausi Mailo Trading as Caf’Een
85442UpoluSogiSeti Afoa Trading as Samoa Events
109411UpoluTafaigata Sefo Esera Lesja Pa’u
118759UpoluTalimatauRuta Perelini
115822UpoluTamaligiMomentum Incorporated Limited
107891UpoluTamaligi Tv2 Network Company Ltd Trading as EFKS Tv
101471UpoluTapatapaoFaasavalu Dave Parker Trading as Cloud 9
115841UpoluTaueseIsabel Maiava
107724UpoluTaufusiMr Fuimaono Leasiolagi Trading as Samoa Central Oil
102683UpoluTaufusiThe Ink Patch Money Transfer Ltd
116219UpoluTogafuafuaPhilip Joseph Moore Trading as Coffee Roasters Samoa
117510UpoluTogafuafua Patricia Clotilda Mesepa Paterika
114024UpoluTogafuafua S N S Island Restaurant
89711UpoluTuanai Folole Ah Cheung Ulualo
105859UpoluTuanaimatoMr Jonathon Edward Meredith
107433UpoluTuanaimatoTcb Security Services (Samoa) Ltd
112125UpoluTufuiopaSu’a Helene Wallwork & Travis Lamb
103427UpoluUluloloaGeobel Refrigeration Aircon. & Electrical Ltd
110949UpoluUluloloa Craig Housing Ltd
100113UpoluVaiala TaiMr James Arp Trading as Samoana Hotel
105226UpoluVaiala TaiXing Wei Trade Co Ltd Trading as Xing Wei Trade Co Ltd
112212UpoluVaieeSiaosi Tuia
114090UpoluVaigagaJ & S Company Limited
115452UpoluVaileleChen Hong Trading as K F Mart / K F Wholesale / K F Bakery
100842UpoluVaileleMr Milovale Moke
118427UpoluVailele Tafale Saina Penaia
103744UpoluVailimaManumea Villa Resort Co Ltd
116568UpoluVailimaPeter Gafa Lokeni
115085UpoluVailima Daniella Leota
102513UpoluVailoaMr Muagututagata Joe Ah Ching Trading as Henina Transport
106304UpoluVailoaPatrick Ganey Ah Ching Trading as Ganey Painters
113138UpoluVailoaWang Da Company Limited
119494UpoluVailoa Hoorain Motors Limited
119312UpoluVailoa Olive Tagaloa Chen Trading as Best Buy Supermarket
98929UpoluVailuutaiSavaauli James Williams
110313UpoluVaimeaBluewave Wireless Limited
105981UpoluVaimeaMr Sekoa Chan Boon
70887UpoluVaimeaRm & J Keil Co Ltd
110140UpoluVaimea Vision Car Rental Ltd
112321UpoluVaimoso Aga’s Got An Attitude (A.G.A ) Limited
116747UpoluVaisiganoAggie Grey’s Hotel Limited
99072UpoluVaisiganoMara Faletoese Trading as Inalani’s Catering
113816UpoluVaiteleBeatrice Ruth Ott
109197UpoluVaiteleDarren Christopher Young Trading as Young Steel Samoa
114317UpoluVaiteleFaufata Levi
102651UpoluVaiteleFia Sapolu
109736UpoluVaiteleGolden Coconut Export Limited
98349UpoluVaiteleJohnny Lang Siu
111712UpoluVaiteleLei Sam Lee
102755UpoluVaiteleMr Jason Leiataua Trading as A & J Lawnmowing And Drainage Services
70161UpoluVaitelePacific Aluminium Ltd
100532UpoluVaiteleRudolph Meredith
103512UpoluVaiteleTogisau Chan Sau
108039UpoluVaiteleTransworks Ltd
98293UpoluVaitele Afa Leaupepe
114534UpoluVaitele Iaeli Tovia Faasavalu
107232UpoluVaitele Mrs Fatima Zohra Fuatai Leafa Nazar Trading as Pasefika Rentals/Taj Mahal Restaurant
120267UpoluVaitele Oceania Gas Limited
111553UpoluVaitele Yuhua Construction Company Limited
107364UpoluVaitele FouMr Kuang Songhui
112585UpoluVaitele TaiPatricia Pulotu Hong
109155UpoluVaitele UtaVili Leleisiuao Trading as H & J Rental
105522UpoluVaitele-FouLucky Johan Andersen
88645UpoluVaitoloaBurgess David Trading as Sal’s Village Lodge
114457UpoluVaivase Hamrock Construction Company Enterprises Limited
114452UpoluVaivase-UtaJaydin Leigh Kane Meredith
110333UpoluVaivase-Uta Silafau Paul Meredith
71208SavaiiFaala Savaii Surfaries
104356SavaiiFagamaloNorterra Rural Resources (Samoa) Limited Trading as Savaii Lagoon Resort
86192SavaiiLalomalavaAmataga Gidlow
71079SavaiiManaseSandy Beach Resort Ltd Trading as Stevenson’s At Manase
108854SavaiiPapa Mr Mataese Silafau
105239SavaiiSalelologa Falanisisi Bartley Falanisisi
112717SavaiiSalelologa H & L Limited
114396SavaiiSalelologa Jianfeng Cao
117413SavaiiSalelologa Maria Tovio Vaitelu
70766SavaiiSalelologa Rowlen Financial Services Ltd Trading as Rowlen Financial Services
117724SavaiiSalelologa Savaii Foods & Produce Limited
102960SavaiiSatauaTaua’e General Contractors Ltd
107606SavaiiSatupaitea Kalapu Matiu
107075SavaiiSili Iona Faaolatane Trading as Pao’s Plumbing Contractor
88844SavaiiVaisalaFili Roma
70456SavaiiVaisalaVaisala Hotels Company Limited


PDF, PNG, 512x512px, Pdf, Adobe Reader, Area, Blue, Brand Download ...Information Update Form – Individuals | Download

PDF, PNG, 512x512px, Pdf, Adobe Reader, Area, Blue, Brand Download ...Information Update Form – Non – Individuals | Download   

1. TIMS Brochures – Overview 

2. TIMS Brochures – Benefits

3. TIMS Brochures – Electronic Fiscal Device 

4. TIMS Brochures – How to Enroll

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