Revenue Services Administration (Amendment) Act 2012


Act No. 6 of 2013





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REVENUE SERVICES ADMINISTRATION

(AMENDMENT) ACT 2013


Revenue Services Administration (Amendment)
Act 2013 Arrangement of Sections





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Act No. 6 of 2013 Page 3




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REVENUE SERVICES ADMINISTRATION

(AMENDMENT) ACT 2013

Arrangement of Sections

Section

1 Short title and Commencement .............................................................................. 5
2 Section 2 amended ................................................................................................. 5
3 Section 34A inserted .............................................................................................. 6




Revenue Services Administration (Amendment) Act 2013





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Act No. 6 of 2013 Page 5




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REVENUE SERVICES ADMINISTRATION

(AMENDMENT) ACT 2013

Act No. 6 of 2013

AN ACT TO PROVIDE FOR SOME MINOR AMENDMENTS TO THE

REVENUE SERVICES ADMINISTRATION ACT 2002

I assent,

TUPOU VI,

28
th
June 2013.

BE IT ENACTED by the King and Legislative Assembly of Tonga in the

Legislature of the Kingdom as follows:

1 Short title and Commencement

(1) This Act may be cited as the Revenue Services Administration

(Amendment) Act 2013.

(2) The Revenue Services Administration Act 2002, as amended, is in this Act

referred to as the Principal Act.

(3) This Act shall come into force upon gazettal except sections 2(a)-(b)

which shall come into force on 1 July 2013.

2 Section 2 amended

Section 2 of the Principal Act is amended –

(a) in the definition of “Chief Executive Officer”:

(i) in the English version only, by deleting the word “services” and

replacing it with “and customs”; and

Revenue Services Administration (Amendment) Act 2013





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(ii) in the Tongan version only by, deleting the words “ngaahi ngaue” and

inserting the words “mo e tute” after the words “tanaki pa’anga hu

mai”;

(b) in the definition of “Minister”:

(i) in the English version only, by deleting the word “services” and

replacing it with “and customs”; and

(ii) in the Tongan version only by, deleting the words “ngaahi ngaue” and

inserting the words “mo e tute” after the words “tanaki pa’anga hu

mai”;

(c) in the definition of “revenue law” by deleting paragraph (b) and replacing

it with –

“(b) in Part XII Division I “revenue law” shall also mean the Customs and

Excise Management Act 2007, the Customs Act 2007 and the Excise

Tax Act 2007;”

(d) in the definition of “reviewable decision” by deleting paragraph (b);

(e) in the definition of “tax” by inserting the following new paragraph (e) -

“(e) for the purposes of section 30, includes any customs duty and excise tax

assessed under the Customs and Excise Management Act 2007, the

Customs Act 2007 and the Excise Tax Act 2007.”

(f) in the definition of “taxation decision” by deleting the word “or” after

paragraph (q) and inserting an “or” after paragraph (r) and inserting a new

paragraph (s) as follows –

“(s) a decision by the Minister under the Customs and Excise Management

Act 2007, the Customs Act 2007 and the Excise Tax Act 2007;”.

3 Section 34A inserted

The Principal Act is amended by inserting the following new section 34A after

section 34 –

“34A Dishonoured Cheques

Any person who presents a cheque to the Ministry in payment of income tax

or consumption tax that is not honoured by the bank unless the failure to do so

is an error on the part of the bank, shall be liable to an administrative penalty

of 100% of the amount stated on the cheque or $1,000 whichever is less and

an additional $10 for each day of default.”






Passed by the Legislative Assembly this 24
th
day of June 2013.