Revenue Services Administration (Amendment) (No. 3) Act 2013


Act 26 of 2013





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REVENUE SERVICES ADMINISTRATION

(AMENDMENT) (NO. 3) ACT 2013


Revenue Services Administration (Amendment)
(No. 3) Act 2013 Arrangement of Sections





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Act 26 of 2013 Page 3




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REVENUE SERVICES ADMINISTRATION

(AMENDMENT) (NO. 3) ACT 2013

Arrangement of Sections

Section

1 Short title................................................................................................................ 5
2 Section 2 amended ................................................................................................. 5
3 Reference to Ministry of Revenue amended .......................................................... 6
4 Reference to Minister of Revenue amended .......................................................... 6
5 Section 54 amended ............................................................................................... 6




Revenue Services Administration (Amendment) (No. 3)
Act 2013 Section 1





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Act 26 of 2013 Page 5




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REVENUE SERVICES ADMINISTRATION

(AMENDMENT) (NO. 3) ACT 2013

Act 26 of 2013

AN ACT TO AMEND THE REVENUE SERVICES ADMINISTRATION

ACT

I assent,

TUPOU VI,

26
th
February 2014.



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

Legislature of the Kingdom as follows:

1 Short title

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

(No. 3) Act 2013.

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

referred to as the Principal Act.

2 Section 2 amended

Section 2 of the Principal Act is amended in the definition of “taxation officer” by

deleting the word “Ministry of Revenue” and replacing it with “Ministry of Revenue

and Customs”.

Section 3
Revenue Services Administration (Amendment) (No. 3)

Act 2013





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3 Reference to Ministry of Revenue amended

The Principal Act is amended by deleting the words “Ministry of Revenue”

wherever appearing and replacing them with “Ministry of Revenue and Customs”.

4 Reference to Minister of Revenue amended

The Principal Act is amended by deleting the words “of Revenue” from the words

“Minister of Revenue” wherever appearing.

5 Section 54 amended

Section 54 of the Principal Act is amended by deleting the words “of Revenue” from

the words “Chief Executive Officer of Revenue”.



Passed by the Legislative Assembly this 16
th
day of October 2013.