"Revenue from the community
for the community"
Tax Due Dates and Extensions

EVENT

DUE DATES

MONTHLY RETURN

 

Non Resident return (Shipping) – Form 1

Non Resident return (Aircraft) – Form 2

Resident Withholding Tax return (Interest, Land, Rent, etc)Form 5
Non Resident Withholding Tax return – Form 6

Monthly Withholding Tax Return/PAYE – Form 7

Consumption Tax return (CT)

Within 28  days after end of each month

 

QUARTELY RETURN

 

Small Business Tax return – Form 12

Within 28  days after end of each quarter

ANNUAL RETURN

PAYE Reconciliation and Employee Statement – Form 8 and Form 4

 

31st of August

Employees Refund/Pay – Form 9

Income Tax return for Individual with business (Sole Trader) – Form 10

Income Tax return for Non-Individual with business (Company, Partnership, etc.) - Form 11

Small Business Tax return – Form 12

31st of October

OTHER

Notice of Objections to a Taxation Assessment

 

Within 30 days of service of the Taxation Assessment

 If due date falls on weekend or a Public Holiday, the due date is the next working day.

Should you require an extension of time to lodge and pay, you must apply in writing or by email before or on the due date.

Please contact the Return and Debt Collection Team at 23444 or radct@revenue.gov.to or anyone at our offices, at Railway Rd, Nuku’alofa, Vava’u or ‘Eua.

Download tax calendar in PDF

 

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