"Revenue from the community
for the community"
CONSUMPTION TAX RETURN

This is a public notice from the Ministry of Revenue and Customs to all Consumption Tax (CT) registered person/company that has operated more than one branch.

Effectively from 1st of October 2016, each branch of your business must complete the prescribed CT return.  The CT return for each branch must be consolidated as one CT return for each registered person/Company.

Therefore the consolidated monthly CT return for each registered person/company must attach to it the CT return for each branch of their respective business.

For example, Tonga Co Ltd has three branches.  Each branch will have a separate CT return and then consolidated CT return must be lodged to the Ministry together with the CT return from each branch.

Failure to comply with the above requirements will attract Administrative Penalties under section 31 of the Revenue Services Administrations Act 2002.

Please be reminded that the due date for the monthly CT return remains unchanged.

If you have any further questions, please contact 23-444 or email cst@revenue.gov.to

 

Malo ‘Aupito,

Ministry of Revenue and Customs

 

 


FANONGONONGO FEKAU’AKI FAKAMATALA TUKUHAU NGAUE’AKI (CONSUMPTION TAX OR CT)

Fanongonongo mei he Potungaue Tanaki Pa’anga Hu Mai mo e Tute kiate kinautolu kotoa pe ‘oku lesisita ki he Tukuhau Ngaue’aki (Consumption Tax) pea oku toe ‘iai ‘a e ngaahi va’a ho’o pisinisi.

Fakatokanga’i ange ‘e kamata ‘i he ‘aho 1 ‘Okatopa 2016, kuopau ke takitaha fakakakato kotoa ‘e he ngaahi Va’a KOTOA PE ‘a ho’o Pisinisi ‘a e Foomu Tukuhau Ngaue’aki ki he Va’a takitaha ho’o pisinisi.

Ko e Fakamatala Tukuhau Ngaue’aki kotoa ko eni ki he Va’a takitaha ‘o ho’o pisinisi kuopau ke fakatahataha’i pe fakama’opo’opo fakakatoa ia ki he foomu Fakamatala Tukuhau Ngaue’aki pe ‘e taha ki he Tokotaha lesisita Tukuhau Ngaue’aki.

Ko e ngaahi Fakamatala Tukuhau Ngaue’aki fakamahina ki he tokotaha kuo ‘osi lesisita ki he Tukuhau Ngaue’aki kuopau ke fakakau mai ai ‘a e Fakamatala Tukuhau Ngaue’aki ‘o e ngaahi Va’a takitaha ‘a ho’o pisinisi.

Fakatata, ko e Tonga Co. Ltd ‘oku ‘i ai hono Va’a ‘e tolu. Ko e Va’a takitaha kuopau ke ‘i ai ‘ene Fakamatala Tukuhau Ngaue’aki pea fakapipiki mai ia ‘i he Fakamatala Tukuhau Ngaue’aki Fakakatoa ‘o e tokotaha kuo ‘osi lesisita ki he Tukuhau Ngaue’aki (Tonga Co. Ltd). Ko e Fakamatala Tukuhau Ngaue’aki Fakakatoa kuopau ke fakahu mai ia ki he Potungaue ni ‘o fakapipiki mai ai ‘a e Fakamatala Tukuhau Ngaue’aki ‘o e ngaahi Va’a ho’o pisinisi.

Fakatokanga’i ange ko ia ‘e ‘ikai muimui pau ki he tu’utu’u ko eni, ‘oku malava ai ke hilifaki atu ‘a e ngaahi tautea Pa’anga fakangaue ‘o fakatatau kihe Kupu 31 ‘oe LAO KI HONO PULE‘I ‘O E NGAAHI NGAUE TANAKI PA‘ANGA HU MAI 2002.

Ki ha toe faka’eke’eke, kataki ‘o fetu’utaki mai ki he telefoni 23-444 pe ko ha’o email mai ki he cst@revenue.gov.to, pe ko ho’o a’u tonu mai pe ki homau ‘ulu’i ‘ofisi ‘i he ‘Ofisi ‘a e Kautaha Ako tutuku Kolisi Kuini Salote, ‘i he Hala Leluee, Nuku’alofa.

Kataki Fakatokanga’i ange ‘oku ‘ikai ke liliu ‘a e ‘aho pau kuo tu’utu’uni ‘e he lao ke fakahu mo totongi  fakamahina mai ‘a e Tukuhau Ngaue’aki.

 

Malo moe faka’apa’apa atu

Potungaue Tanaki Pa’anga Huu mai moe Tute.

Improving the lives of Tongans through effective & efficient tax & customs administration