Ministry of Revenue & Customs

Consumption Tax Public Rulings

• Consumption Tax Public Ruling 2005/1 Public and Private Ruling Program

• Consumption Tax Public Ruling 2005/2 Exempt Imports, Exports and Zero Rated Supplies

• Consumption Tax Public Ruling 2005/2 Exempt Imports, Exempt and Zero Rated Supplies – Revised CT Treatment of International Outbound Telecommunication Calls

• Consumption Tax Public Ruling 2005/3 Reverse Charge on Supplies of Foreign Services

• Consumption Tax Public Ruling 2005/4 Shipping Agents

• Consumption Tax Public Ruling 2005/5 Cultivation Loan Arrangements

• Consumption Tax Public Ruling 2005/6 Extension of Time to Lodge Consumption Tax Returns

• Consumption Tax Public Ruling 2005/7 Consumption Tax Refunds for Supplies and Imports by International and Non-Profit Organisations

• Consumption Tax Public Ruling 2005/8 Claiming and Apportioning Input Tax Credits

• Consumption Tax Public Ruling 2005/9 Credit Card Surcharges

• Consumption Tax Public Ruling 2005/10 National Reserve Bank of Tonga – Exempt Supplies

• Consumption Tax Public Ruling2005/11 Port & Airport Services

Income Tax Public Rulings

• Income Tax Public Ruling 2008/1 Public and Written Private Rulings

• Income Tax Public Ruling 2008/2 Record Keeping

• Income Tax Public Ruling 2008/3 Goods Taken for Own Use

• Income Tax Public Ruling 2008/4 Employee's Independant Contractor

• Income Tax Public Ruling 2008/5 Bad Debts Ruling

• Income Tax Public Ruling 2008/6 Draft Remission of Penalties Policy

• Income Tax Public Ruling 2008/7 Permanent Establishment

• Income Tax Public Ruling 2008/8 Royalties

• Income Tax Public Ruling 2008/9 Management Fees

• Income Tax Public Ruling 2008/10 Long Term Construction Contracts

Revenue Services Administration Rullings

Please note: Main public rulings published, for further rulings contact:clientservices@revenue.gov.to