Hon. Afu'alo Matoto
As Minister of Finance, I am also the Chief Commissioner of Revenue so I am responsible for the Inland Revenue and Customs Departments. These two agencies are charged with the collection and assessment of taxes and duties for the Government of Tonga to fulfill its obligations to the public.
The Minister of Finance and Chief Commissioner of Revenue recently released service standards and a revenue services charter for the Revenue Services Department. Click here to see a copy of the Press Release and click here to see the Service Standards and Charter.
NEW INCOME TAX, CUSTOMS AND EXCISE LEGISLATION BECAME EFFECTIVE on 1st FEBRUARY 2008. The Legislation is now available online at this website.
THE INCOME TAX LEGISLATION APPLIES TO NON-RESIDENTS RECEVING ANY INCOME FROM 1 FEBRUARY AND TO COMPANIES WHOSE FISCAL YEAR COMMENCES AFTER 1 FEBRUARY - E.G., 1 APRIL, 1 JULY, A SEPTEMBER 2008 AND 1 JANUARY 2009. FOR INDIVIDUALS, IT APPLIES FROM 1 JULY 2008.
DON'T FORGET TO OBTAIN A TAXPAYER IDENTIFICATION NUMBER (TIN) BEFORE 1 JULY 2008 BOTH EMPLOYEES AND EMPLOYERS (IF YOU DON'T ALREADY HAVE A CT TIN).
We have recently added a Guide to Tongan Income Tax to the website. You will find it under the heading Whats New - Publications, Forms and Guidelines. This document contains the Act and Regulations and Administration Act and Regulations and a detailed explanation of each section and/or Regulation. It is intended for advisors and others who wish to work out the meaning of a section. In addition we will shortly be publishing both in soft and hard copy a shorter version intended to be a quick reference guide for those wishing to know their income tax obligations. It can also be used a training manual.
9 Final Public Income Tax Rulings have also been added to the Rulings section of Whats News. Check it out. Also some powerpoint sessions have been added on some technical aspects of the new Income Tax Act.
NEW PAYE SCALES APPLY FROM 1 JULY 2008. Click here to view the upgraded PAYEWorksheets12-12-08.xls. There are now 3 worksheets with the new improved PAYE scales with instructions. The instructions have been improved to help employers and payroll clerks know what amounts to include in which worksheet. The first WORKSHEET is for employee whose annual salary and wages which do not change during the income year.
The second worksheet enables employers to work out the tax that should apply when there is a change in the pay of the employee during the year for example when there is a pay increase/increment or when an employee starts work with the employer during the year and also when an employee starts to receive to a benefit during the year.
The third WORKSHEET applies where an employee is employed on a daily basis or receives a one off payment for that pay period - for example when they receive overtime payments, a bonus or an allowance which they have not provided receipts showing how it related to their work.
For further information please call 23444 and ask for Michael, Kelvin or Praveen for English or Pongipongi or Feleti for Tongan advice.
THE November NEWSLETTER IS NOW AVAILABLE CLICK HERE - Novembernewsletter.pdf. Previous newsletters can be found under the heading Formsand Guidelines under Inland Revneue heading.
This website is consently being updated with new material.
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