"Revenue from the community
for the community"
Tax Legislations

Income Tax Act

Principal Legislation:
Subsidiary Legislation:

Consumption Tax Act

Principle Legislation:
Subsidiary Legislation:

Revenue Services Administration Act

 Principal Legislation:
Subsidiary Legislation:

Please note: Main legislations published only, for further legislations contact: cst@revenue.gov.to

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