Income Tax (Amendment) Regulations 2012
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INCOME TAX (AMENDMENT)
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Income Tax (Amendment) Regulations 2013 Arrangement of Regulations
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INCOME TAX (AMENDMENT) REGULATIONS 2013
Arrangement of Regulations
Regulation
1 Short title................................................................................................................ 4
2 New Regulation 22 inserted ................................................................................... 4
Regulation1 Income Tax (Amendment) Regulations 2013
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INCOME TAX (AMENDMENT) REGULATIONS 2013
INCOME TAX ACT 2007
IN EXERCISE of the powers conferred by section 93 of the Income Tax Act 2007,
the Minister responsible for revenue services, with the consent of Cabinet makes the
following Regulations -
1 Short title
(1) These Regulations may be cited as the Income Tax (Amendment)
Regulations 2013.
(2) The Income Tax Regulations 2008, as amended, are in these Regulations
referred to as the Principal Regulations.
2 New Regulation 22 inserted
The Principal Regulations are amended by inserting after regulation 21 the
following Regulation-
“22. Non-Profit Organisation
(1) An institution, body, or trust of a public character, shall be
certified as a non-profit organisation for the purposes of the Act
if it:
(a) is a corporate entity incorporated under the Charitable
Trusts Act 1993; or
(b) is not for profit organisation that performs services
beneficial to the community as determined by the Minister.
Income Tax (Amendment) Regulations 2013 Regulation2
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(2) An institution, body, or trust of a public character may apply, in
writing, to the Minister for certification that the institution, body
or trust of a public character is a non-profit institution.
(3) If an application has been made under sub-regulation (2), the
Minister may, in his discretion certify, by notice in writing, that
the institution, body, or trust of a public character is conducting
activities exclusively for charitable purposes and is a non-
profit organisation.
(4) A certification issued under sub-regulation (3) remains in force
until withdrawn by the Minister.
(5) If the Minister has issued a certification under sub regulation (3),
the non-profit organisation shall notify the Minister in writing of
any change that may affect the organisation’s status as a non-
profit organisation within seven days of the change occurring.
(6) The Minister shall withdraw, by notice in writing, a certification
issued under sub-regulation (3) if satisfied that the non-profit
organisation no longer complies with the requirement in sub-
regulation (1), and such withdrawal shall take effect from the
date specified in the notice.
(7) A decision by the Minister on an application under sub regulation
(2) or to withdraw a certification under sub-regulation (6) is a
taxation decision for the purposes of the Revenue Services
Administration Act 2002.
(8) A trustee or manager of a fund who fails to notify the Minister of
a change as required under sub-regulation (5) commits an
offence and shall be liable upon conviction to a fine not
exceeding $10,000.”
Made in Nuku’alofa this 15
th
day of May 2013.
Hon. Siosifa T Tu’utafaiva
Minister responsible for revenue services
