Revenue Services Administration (Amendment) Regulations 2012
C
T
REVENUE SERVICES ADMINISTRATION
(AMENDMENT) REGULATIONS 2013
Revenue Services Administration (Amendment)
Regulations 2013 Arrangement of Regulations
to
Page 3
C
T
REVENUE SERVICES ADMINISTRATION
(AMENDMENT) REGULATIONS 2013
Arrangement of Regulations
Regulation
1 Short title................................................................................................................ 5
2 Regulation 9 amended ........................................................................................... 5
3 Regulation 10(1) amended ..................................................................................... 6
Revenue Services Administration (Amendment)
Regulations 2013 Regulation 1
to
Page 5
C
T
REVENUE SERVICES ADMINISTRATION
(AMENDMENT) REGULATIONS 2013
REVENUE SERVICES ADMINISTRATION ACT 2002
IN EXERCISE of the powers conferred by section 62 of the Revenue Services
Administration Act 2002, the Minister of Revenue, with the consent of Cabinet
makes the following Regulations:
1 Short title
(1) These Regulations may be cited as the Revenue Services Administration
(Amendment) Regulations 2013.
(2) The Revenue Services Administration Regulations 2003, as amended, are in
these Regulations referred to as the Principal Regulations.
2 Regulation 9 amended
Regulation 9(2) of the Principal Regulations is amended by –
(a) deleting the “and” after paragraph (c);
(b) deleting the “.” after paragraph (d) and replacing it with “; and”; and
(c) inserting the following new paragraph (e) as follows –
“(e) a bank account maintained for business purposes unless exempted by
the Minister”.
Regulation 3
Revenue Services Administration (Amendment)
Regulations 2013
Page 6
to
3 Regulation 10(1) amended
Regulation 10(1) of the Principal Regulations is amended –
(a) in the English version only, by inserting after the word “law” the words “and
shall include a bank account maintained for business purposes and the
prescribed minimum level of account, documents and records referred to in
regulation 9(2).”; and
(b) in the Tongan version only, by inserting after the words “pa‟anga hu mai” the
words “pea kuo pau ke kau ki ai ha „akauni pangike „oku tauhi ki he ngaahi
taumu‟a pisinisi mo e tu‟unga ma‟ulalo taha „oku tu‟utu‟uni ki he ngaahi
„akauni, ngaahi tohi ngaue mo e ngaahi lekooti „oku lave ki ai „a e tu‟utu‟uni
9(2).”.
Made in Nuku‟alofa this 15
th
day of May 2013.
Hon. Siosifa T Tu‟utafaiva
Minister of Revenue