Public Rulings
Consumption Tax Public Rulings
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Consumption Tax Public Ruling 2005/1 Public and Private Ruling Program
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Consumption Tax Public Ruling 2005/2 Exempt Imports, Exports and Zero Rated Supplies
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Consumption Tax Public Ruling 2005/2 Exempt Imports, Exempt and Zero Rated Supplies – Revised CT Treatment of International Outbound Telecommunication Calls
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Consumption Tax Public Ruling 2005/3 Reverse Charge on Supplies of Foreign Services
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Consumption Tax Public Ruling 2005/4 Shipping Agents
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Consumption Tax Public Ruling 2005/5 Cultivation Loan Arrangements
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Consumption Tax Public Ruling 2005/6 Extension of Time to Lodge Consumption Tax Returns
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Consumption Tax Public Ruling 2005/7 Consumption Tax Refunds for Supplies and Imports by International and Non-Profit Organisations
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Consumption Tax Public Ruling 2005/8 Claiming and Apportioning Input Tax Credits
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Consumption Tax Public Ruling 2005/9 Credit Card Surcharges
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Consumption Tax Public Ruling 2005/10 National Reserve Bank of Tonga – Exempt Supplies
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Consumption Tax Public Ruling2005/11 Port & Airport Services
Income Tax Public Rulings
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Income Tax Public Ruling 2008/1 Public and Written Private Rulings
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Income Tax Public Ruling 2008/2 Record Keeping
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Income Tax Public Ruling 2008/3 Goods Taken for Own Use
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Income Tax Public Ruling 2008/4 Employee's Independant Contractor
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Income Tax Public Ruling 2008/5 Bad Debts Ruling
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Income Tax Public Ruling 2008/6 Draft Remission of Penalties Policy
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Income Tax Public Ruling 2008/7 Permanent Establishment
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Income Tax Public Ruling 2008/8 Royalties
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Income Tax Public Ruling 2008/9 Management Fees
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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