Arrangement of Provisions

1. Short title and
commencement
2. Fee on late filing of return

__________

2006, No. 22

AN ACT to amend the Income Tax Administration Act
1974. [21st December 2006]

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

1. Short title and commencement-(1) This Act may be
cited as the Income Tax Administration Amendment Act 2006.
(2) This Act shall come into force on 1 January 2007.
(3) Notice of commencement of this Act shall be published
in Samoan and English in the Savali and one other newspaper
circulating in Samoa.

2. Fee on late filing of return – Section 81 of the Income
Tax Administration Act 1974 is amended:
(a) by omitting “$25” and substituting “$300”; and
(b) by omitting “$10” and substituting “$100”.


_________




4 Income Tax Administration Amendment Act 2006, No.22

The Income Tax Administration Amendment Act 2006 is
administered in the Ministry for Revenue.