Revenue Services Administration (Amendment) Regulations 2013

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Revenue Services Administration (Amendment) Regulations 2012








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REVENUE SERVICES ADMINISTRATION

(AMENDMENT) REGULATIONS 2013


Revenue Services Administration (Amendment)
Regulations 2013 Arrangement of Regulations





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C
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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





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C
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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





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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

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