Tax Administration Amendment Act 2014

Link to law: http://www.palemene.ws/new/wp-content/uploads/01.Acts/Acts%202014/Tax-Administration-Amendment-Act-2014-Eng-AG-CD-recd-27-02-2014.pdf

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rangement of Provisions

1. Short title and commencement
2. New section 9A inserted
3. Consequential amendment
4. Transitional and saving


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2014, No. 22

AN ACT to amend the Tax Administration Act 2012.
[28th
October 2014]

BE IT ENACTED by the Legislative Assembly of Samoa in
Parliament assembled as follows:

1. Short title and commencement - This Act may be cited as
the Tax Administration Amendment Act 2014, and commences
on the date of assent by the Head of State.

2. New section 9A inserted - After section 9 of the Tax
Administration Act 2012, insert:

“9A. Information required for court proceedings by the
Government-(1) If a document is required in any
proceedings, the Attorney General may request the
Commissioner to release the document to the Attorney
General.

2 Tax Administration Amendment 2014, No. 22

(2) When deciding the request under subsection (1), the
Commissioner must take into account the following:
(a) for criminal proceedings -
(i) that the offence is serious offence;
and
(ii) that there is a clear connection
between the document requested and the
elements of the serious offence to be
proved; and
(iii) whether there is a need for the
taxpayer to whom the document relates to
be notified or to give consent before the
documents are released; and
(iv) any other matter that the
Commissioner thinks fit for the purpose of
the request;
(b) for civil proceedings -
(i) that the proceedings relate to a claim
involving the State; and
(ii) that the document is relevant to the
claim or issue of quantum of the damages
or compensation; and
(iii) whether there is a need for the
taxpayer to whom the document relates to
be notified or to give consent before the
documents are released; and
(iv) any other matter that the
Commissioner thinks fit for the purpose of
the request.
(3) A document released under this section is required to
be kept secret except for the purpose of the proceedings or as
agreed by the Commissioner and the Attorney General.
(4) This section is an exception to section 9.
(5) In this section:
“document” means any information or document about a
taxpayer received and kept under this Act or any other
tax law;

2014, No. 22 Tax Administration Amendment 3

“proceedings” means criminal proceedings for a serious
offence or civil proceedings for or against the
Government;
“serious offence” means an offence which carries a fine of
at least 50 penalty units or an imprisonment term of at
least five (5) years.”.

3. Consequential amendment - In the Income Tax Act 2012:
(a) for section 95(1), delete “if the fee is paid out of funds
obtained under an international agreement”; and
(b) for section 106(1) -
(i) renumber the current paragraph “(b)” as
“(c)”; and
(ii) insert the following new paragraph (b):

“(b) to provide for registration of employers or other
persons for the purpose of this Act;”;

(c) in Schedule 2 -
(i) at the end of paragraph (z), substitute the
full stop with a semi colon; and
(ii) after paragraph (z) insert:

“(za) the income of the Central Bank of Samoa.”.

4. Transitional and saving-(1) This Act also applies to any
proceedings pending in Court at the commencement of this Act.
(2) Any withholding tax collected under section 95(1) of the
Income Tax Act 2012 from 1 January 2013 from a resident person
(other than a resident person in relation to funds obtained under
international agreement) is validated as if it were collected under
this Act.
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The Tax Administration Amendment Act 2014
is administered by the Ministry for Revenue.