INCOME TAX REGULATIONS 2008

Arrangement of Regulations

1. Short title and commencement
2. Interpretation
3. Approved retirement fund
4. Resident Individual
5. Short-term insurance business
6. Foreign income tax
7. Foreign tax credit
8. Arm’s length standard
9. Comparable uncontrolled price method
10. Resale price method
11. Cost plus method
12. Profit split method
13. Returns
14. Amount of tax to be withheld from employment income
15. Employee declaration
16. Tax withholding certificate
17. Monthly withholding tax statements
18. Annual withholding tax statements
19. Refunds
20. Forms

i

TONGA GOVERNMENT GAZETTE SUPPLEMENT
EXTRAORDINARY

No. 10 Monday 21 January 2008

83

INCOME TAX ACT 2007

(Section 93)

INCOME TAX REGULATIONS 2008

IN EXERCISE of the powers conferred by section 93 of the Income Tax Act
2007, the Chief Commissioner of Revenue, with the consent of Cabinet, makes
the following regulations –

1 Short title and Commencement

(1) These Regulations may be cited as the Income Tax Regulations
2008.

(2) These Regulations shall come into force on the same day as the Income
Tax Act 2007.

2. Interpretation

(1) In these Regulations –

“Act” means the Income Tax Act 2007;

“employee” means a person receiving an amount from which tax is
required to be withheld under Division 4 of Part 8 of the Act;

“employer” means a person required to withhold an amount from a
payment under Division 4 of Part 8 of the Act;

“fiscal year” means the period of twelve months ending on 30th June;

“payment period” means if the employee is paid –

(a) monthly, a calendar month;

(b) fortnightly, a fortnight; or

(c) weekly, a week;

“arm’s length standard” means a person dealing at arm’s length with a
person who is not an associate;

(a) the fund is a provident, benefit, or retirement fund;
(b) the fund is an indefinitely continuing fund;
(c) the fund was established and maintained solely for either or both

of the following purposes –

(i) the provision of benefits for members of the fund on
retirement; and

(ii) the provision of benefits for dependants of members on the
death of the member;

(d) the rights of members and dependants to receive benefits from
the fund are fully secured and the member has been fully
informed of those rights;

(e) at all times in the year, the amount of loans to members does not
exceed ten per cent of the cost of all assets; and

(f) the benefits to which members or dependants are entitled to are
not excessive having regard to the level of contribution to the
fund and the period of membership.

(5) The Chief Commissioner may declare a fund to be an approved
retirement fund for a fiscal year notwithstanding that the requirements
of sub-regulation (3) or (4) have not been fully complied provided
there has been substantial compliance with those requirements.

(6) The trustee or manager of a retirement fund may apply, in writing, to
the Chief Commissioner for certification that the fund is an approved
retirement fund.

(7) If an application has been made under sub-regulation (6), the Chief
Commissioner shall certify, by notice in writing, that the fund is an
approved retirement fund if the fund complies with the requirements
in sub-regulation (3) in the case of an employer fund or with the
requirements in sub-regulation (4) in the case of a self-provided fund
or substantially complies with those requirements under sub-
regulation (5).

(8) A certification issued under sub-regulation (7) remains in force until
withdrawn by the Chief Commissioner.

(9) If the Chief Commissioner has issued a certification under sub-
regulation (7), the trustee or manager of the fund shall notify the
Chief Commissioner in writing of any change that may affect the
fund’s status as an approved retirement fund within seven days of the
change occurring.

(10) The Chief Commissioner shall withdraw, by notice in writing, a
certification issued under sub-regulation (7) if satisfied that the fund
no longer complies or substantially complies with the requirements
in sub-regulation (3) or (4), as the case may be, and such withdrawal
shall take effect from the date specified in the notice.

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“arm’s length result” means a result that would have been realised if
uncontrolled persons had engaged in the same transaction under the
same conditions;

“comparable uncontrolled transaction” in relation to a controlled
transaction, means an uncontrolled transaction that satisfies one of
the following conditions -

(a) the differences if any, between the two transactions or between
persons undertaking the transactions do not materially affect the
price in the open market, the resale gross margin, or the cost plus
mark up, as the case may be; or

(b) if the differences referred to in paragraph (a) do materially affect
the price in the open market, the resale price margin, or the cost
plus mark up, reasonably accurate adjustments can be made to
eliminate the material effects of such differences;

“controlled transaction” means a transaction between associates;

“cost plus mark up” has the meaning in regulation 11(2)(b);

“resale gross margin” means the resale price minus a gross margin;

“resale price” means the price that a product purchased from an
associate has been sold to a person who is not an associate;

“transaction” means any sale, assignment, lease, licence, loan,
contribution, right to use property, or performance of services;

“uncontrolled persons” means persons who are not associates; and

“uncontrolled transaction” means a transaction between uncontrolled
persons.

(2) All other expressions used but not defined in these Regulations have
the meaning assigned to them under the Act.

3. Approved retirement fund

(1) In this regulation -

“dependant”, in relation to a member of a fund, means the spouse and
any child of the member; and

“employer” includes an associate of an employer.

(2) The following shall be approved retirement funds for the purposes of
the Act –

(a) an approved employer fund; and
(b) an approved self-provided fund.

(3) A fund shall be an approved employer fund for a fiscal year if –

(a) the fund is a provident, benefit, or retirement fund;
(b) the fund is an indefinitely continuing fund;
(c) the fund was established and maintained by an employer solely

for either or both of the following purposes –

(i) the provision of benefits for employees of the employer on
retirement or in other circumstances approved by the Chief
Commissioner; and

(ii) the provision of benefits for dependants of employees on
the death of the employee;

(d) the employer contributed to the fund in the year in respect of
each employee who is a member of the fund;

(e) the fund is not authorised to accept contributions, and did not
accept contributions in the year, from any person other than the
employer and employees of the employer;

(f) the employee has been fully informed of his rights to receive
benefits from the fund;

(g) the rights of employees and dependants to receive benefits from
the fund in respect of their contributions and income accruing
thereon are fully secured;

(h) the minimum service period for the vesting of benefits in respect
of employer contributions is 3 years;

(i) if an employee’s right to receive benefits in respect of employer
contributions ceases, those benefits are allocated to the other
employees on any reasonable basis;

(j) at all times in the year, the cost of loans to, and investment assets
in, the employer does not exceed ten per cent of the cost of all
assets;

(k) the benefits to which employees or dependants are entitled are
not excessive having regard to –

(i) the remuneration paid to the employee;
(ii) the period of service; and
(iii) other benefits that may be provided to the employee by the

employer; and

the value of the fund’s assets is not in excess of the amount necessary to
provide benefits having regard to contributions reasonably expected to
be made to, and income reasonable expected to be earned by, the fund
in succeeding years.

(4) A fund shall be an approved self-provided fund for a fiscal year if –

84 85

(a) the tax is imposed in respect of events that would result in the derivation
of income, gains, or profits under the Act; and

(b) the taxable amount is computed by subtracting from gross income
derived any significant expenditures and the depreciation or
amortisation of capital expenditures applicable to such income.

(7) The following taxes are substantially equivalent to the income tax
imposed under the Act –

(a) a withholding tax imposed on dividends, interest, royalties, or
technical services fees payable to non-residents as a final tax on
that income; and

(b) a tax imposed on the gross receipts derived by a non-resident
person operating a ship or aircraft.

7. Foreign tax credit

(1) This regulation shall apply for the purposes of sections 62 of the Act,
which provide for the allowance of a foreign tax credit.

(2) Subject to sub-regulation (3), a resident person shall be allowed a
foreign tax credit under section 62 only if the person provides the
Chief Commissioner with the following documentation –

(a) when the foreign tax has been deducted at source, a declaration
by the employer of the income that tax has been deducted and a
certified copy of the receipt that the employer has received from
the foreign tax authority for the deducted tax; or

(b) in any other case, the original or certified copy of the receipt that
the person has received from the foreign tax authority for the tax
paid.

(3) If a resident person is unable to provide the documentation referred to
in sub-regulation (2)(a), the Chief Commissioner may accept such
secondary evidence of the payment of the tax as the Chief
Commissioner determines.

8. Arm’s length standard

(1) In determining the income of a person from a transaction with an
associate, the standard to be applied by the Chief Commissioner shall
apply the arm’s length standard.

(2) A controlled transaction meets the arm’s length standard if the result
of the transaction is consistent with the arm’s length result.

(11) A decision by the Chief Commissioner on an application under sub-
regulation (6) or to withdraw a certification under sub-regulation (10)
is a taxation decision for the purposes of the Revenue Services
Administration Act 2002.

(12) A trustee or manager of a fund who fails to notify the Chief
Commissioner of a change as required under sub-regulation (9)
commits an offence and shall be liable upon conviction to a fine not
exceeding $10,000.

4. Resident Individual

(1) This regulation shall apply for the purposes of section 4 (3) of the Act,
which provides for the determination of individuals as resident
individuals.

(2) Subject to sub-regulation (3), in computing the number of days an
individual is present in Tonga in a fiscal year for the purposes of section
4 (3) (b) of the Act –

(a) a part of a day that an individual is present in Tonga (including
the day of arrival in, and the day of departure from, Tonga) shall
count as a whole day of such presence; and

(b) the following days in which an individual is wholly or partly
present in Tonga shall count as a whole day of such presence –

(i) a public holiday;
(ii) a day of leave, including sick leave;
(iii) a day in which the individual’s activity in Tonga is interrupted

because of a strike, lock-out, delay in the receipt of supplies,
adverse weather conditions, or seasonal factors; and

(iv) a day spent by the individual on holiday in Tonga before,
during, or after any activity conducted by the individual in
Tonga.

(3) A day or part of a day when an individual is in Tonga solely by reason
of being in transit between two different places outside Tonga shall
not count as a day present in Tonga.

5. Short-term insurance business

(1) In this regulation, “short-term insurance” means any insurance other
than life insurance.

(2) The gross income for a fiscal year of a resident company conducting
a short-term insurance business shall include –

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(a) the gross premiums derived by the company in the year for the
insurance of any risk, including premiums on reinsurance but not
including premiums returned to the insured;

(b) any commission or expense allowance derived from the
reinsurance of any risk and any income derived from investment
of premiums; and

the amount of the company’s reserve for unexpired risks
deducted in the previous fiscal year under sub-regulation
(3)(c).

(3) The deductions for a fiscal year allowed to a resident company
conducting a short-term insurance business shall include -

(a) the amount of the claims admitted by the company in the year
less any amount recovered or recoverable under any contract of
re-insurance, guarantee, security, or indemnity;

(b) the amount of agency expenses incurred by the company in the
year; and

(c) the balance of the
company’s reserve for unexpired risks at the percentage adopted
by the company as at the end of the year.

(4) The gross income for a fiscal year of a non-resident company
conducting a short term insurance business shall include –

(a) the gross premiums derived by the company in the year for the
insurance of any risk in Tonga, including premiums on reinsurance
but not including premiums returned to the insured;

(b) any commission or expense allowance derived from the
reinsurance of any risk in Tonga and any income derived from
investment of premiums referred in paragraph (a); and

(c) the amount of the company’s reserve for unexpired risks deducted
in the previous fiscal year under sub-regulation (5)(c).

(5) The deductions allowed to a non-resident company conducting a short-
term insurance business shall include -

(a) the amount of the claims admitted by the company in the year in
respect of insured risks in Tonga less any amount recovered or
recoverable under any contract of re-insurance, guarantee,
security, or indemnity;

(b) the amount of agency expenses incurred by the company in Tonga
in the year; and

(c) the balance of the company’s reserve for unexpired risks
in Tonga at the percentage adopted by the company as at the

end of the year.

6. Foreign income tax

(1) In this regulation,

“economic benefit” includes –

(a) any property;
(b) any service;
(c) any fee or other payment;
(d) the right to use or acquire copyrights, patents, or other intellectual

or industrial property;
(e) the right to extract natural resources owned or controlled by the

government of a foreign country; or
(f) any reduction or discharge of a contractual obligation; and

“specific economic benefit”, in relation to a foreign country,
means an economic benefit that is not available on substantially
the same terms –

(a) to all persons subject to the income tax generally imposed by the
foreign country; or

(b) if there is no generally imposed income tax, the population of
the country in general.

(2) This regulation shall apply for the purposes of sections 61 and 62 of
the Act, which provide resident persons with relief from international
double taxation.

(3) A foreign levy shall be a foreign income tax if the following conditions
are satisfied –

(a) a foreign country imposes the levy;
(b) the levy is a tax; and
(c) the tax is substantially equivalent to the income tax imposed by

the Act.

(4) Subject to sub-regulation (5), a foreign levy shall be a tax if it requires
a compulsory payment pursuant to the authority of the foreign country
to impose taxes, other than a penalty, fine, interest, or similar obligation.

(5) A foreign levy shall not be a tax to the extent to which a person subject
to the levy receives or is entitled to receive, directly or indirectly, a
specific economic benefit from the foreign country in exchange for
payment pursuant to the levy.

(6) Subject to sub-regulation (7), a tax is substantially equivalent to the
income tax imposed under the Act if the following conditions are
satisfied –

88 89

(3) Subject to sub-regulation (6), the following methods shall apply for
the purposes of determining an arm’s length result -

(a) the comparable uncontrolled price method;
(b) the resale price method;
(c) the cost plus method; or
(d) the profit split method.

(4) The method in sub-regulation (3)(d) shall apply only if the methods in
sub-regulation (3)(a), (b) and (c) cannot be reliably applied.

(5) As between paragraphs (a), (b), and (c) of sub-regulation (3), the
method that, having regard to all the facts and circumstances, provides
the most reliable measure of the arm’s length result shall be applied.

(6) If the arm’s length result cannot be reliably determined under one of
the methods in sub-regulation (3), the Chief Commissioner may use
any method, including a profit-based method, to determine the arm’s
length result provided it is consistent with the arm’s length standard.

9. Comparable uncontrolled price method

The comparable uncontrolled price method determines whether the amount
charged in a controlled transaction gives rise to an arm’s length result by
reference to the amount charged in a comparable uncontrolled transaction.

10. Resale price method

(1) The resale price method determines whether the amount charged in a
controlled transaction gives rise to an arm’s length result by reference
to the resale gross margin realised in a comparable uncontrolled
transaction.

(2) The following steps shall apply in determining the arm’s length result
under the resale price method -

(a) determine the resale price;
(b) from the resale gross margin representing the amount that covers

the person’s selling and other operating expenses and, in light of
the functions performed taking into account assets used and risks
assumed, make an appropriate profit; then

(c) from that amount is subtracted any other costs associated with
the purchase of the product, such as customs duty; and

(d) the amount remaining is the arm’s length result.

(3) The resale gross margin of a person in a controlled transaction may be
determined by reference to -

C is the number of payment periods remaining in the fiscal year,
including the current period.

(3) The annualised employment income of an employee for a fiscal year
for the purposes of component A of the formula in sub-regulation (2)
shall be computed in accordance with the following formula –

(D + E) x F/G

where –

D is the amount of employment income paid by the employer to the
employee in the current payment period;

E is the amount of employment income paid by the employer to the
employee in the previous payment periods in the fiscal year;

F is the number of payment periods in the fiscal year; and

G is the number of completed payment periods in the fiscal year,
including the current period.

(4) An employer shall notify the Chief Commissioner, in writing –

(a) if the employer pays employment income to an employee on a
basis other than monthly, fortnightly, or weekly; or

(b) if the payment period of an employee changes during the fiscal
year.

(5) If an employer has notified the Chief Commissioner under sub-
regulation (4), the Chief Commissioner shall advise the employer, by
notice in writing, of the amount of tax to be withheld by the employer
from the employment income paid by the employer to the employee
and the employer shall withhold tax accordingly.

(6) If an employee has not furnished an employer with an employee
declaration, the amount of tax to be withheld by the employer from a
payment of employment income to the employee for any period is
computed according to the following formula –

H x J

where –

H is the highest marginal rate specified in the rates of tax approved
by His Majesty in Council by order; and

J is the amount of employment income paid to the employee.

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(a) the resale gross margin that the person earns on products
purchased and sold in a comparable uncontrolled transaction; or

(b) the resale gross margin that an independent person earns in a
comparable uncontrolled transaction.

11. Cost plus method

(1) The cost plus method determines whether the amount charged in a
controlled transaction gives rise to an arm’s length result by reference
to the cost plus mark up realised in a comparable uncontrolled
transaction.

(2) The following steps shall apply in determining the arm’s length result
under the cost plus method -

(a) determine the costs incurred by the person in a controlled
transaction; then

(b) to this amount is added a mark up (referred to as the “cost plus
mark up”) to make an appropriate profit in light of the functions
performed and market conditions; and

(c) the resulting amount is the arm’s length result.

(3) The cost plus mark up of a person in a controlled transaction may be
determined by reference to -

(a) the cost plus mark up that the person earns in a comparable
uncontrolled transaction; or

(b) the cost plus mark up that an independent person earns in
comparable uncontrolled transaction.

12. Profit split method

(1) The profit split method may be applied if transactions are so interrelated
that the arm’s length result cannot be determined on a separate basis.

(2) The profit split method determines the arm’s length result on the basis
that the associates form a partnership and agree to divide profits in the
manner that independent persons would have agreed on the basis that
they are dealing with each other at arm’s length.

(3) The Chief Commissioner may determine the division of profits on
the basis of a contribution analysis, a residual analysis, or on any
other basis as appropriate having regard to all the facts and
circumstances.

(4) Under contribution analysis, the total profits from controlled
transactions shall be divided on the basis of the relative value of the
functions performed by each person participating in the controlled
transactions.

(5) Under residual analysis, the total profits from controlled transactions
shall be divided as follows –

(a) each person is allocated sufficient profit to provide the person
with a basic return appropriate for the type of transactions in which
the person is engaged; and

(b) any residual profit remaining after the allocation in paragraph (a)
is allocated on the basis of division between independent persons
determined having regard to all the facts and circumstances.

(6) For the purposes of sub-regulation (5)(a), the basic return is
determined by reference to market returns achieved for similar types
of transactions by independent persons.

13. Returns

(1) For the purposes of the Act a return under section 74 shall in accordance
with Form 1 in the Schedule and a return under section 75 shall be in
accordance with Form 2 in the Schedule.

(2) A return required to be given under sub-regulation 14 (1) shall be
given in the manner prescribed in regulations 23 to 25 of the Revenue
Services Administration Regulations 2003.

14. Amount of tax to be withheld from employment income

(1) An employer required to withhold tax from a payment of
employment income to an employee under section 76 of the Act
shall withhold tax in accordance with this regulation.

(2) Subject to sub-regulation (5), if an employee has furnished the
employer with an employee declaration, the amount of tax to be
withheld by the employer from a payment of employment income to
the employee for a payment period (referred to in this section as the
“current payment period”) shall be computed according to the
following formula –

A-B
C

where –

A is the amount of tax payable computed by applying the rates
approved by Order in Council to the annualised employment
income of the employee computed in accordance with sub-
regulation (3);

B is the amount of tax withheld from payments made to the
employee in the previous payment periods in the fiscal year; and

92 93

(7) Notwithstanding sub-regulation (6), the Chief Commissioner may
apply the lowest marginal tax rate on application in writing from an
employee whose total employment income for the year is less than the
highest marginal threshold.

15. Employee declaration

(1) Subject to sub-regulation (2), an employee may furnish an employee
declaration to his employer.

(2) An employee shall not furnish an employee declaration to an employer
while another employee declaration is in force, except as provided in
sub-regulation (4)(a).

(3) An employee declaration shall be in Form 3 specified in the Schedule
and signed by the employee.

(4) An employee declaration furnished under this regulation to an employer
has effect from the start of the first payment period after it has been
furnished and shall remain in force until –

(a) the employee furnishes the employer with a new employee
declaration;

(b) the employee, by notice in writing to the employer, withdraws
the declaration;

(c) the employee leaves the employment of the employer; or
(d) the Chief Commissioner determines by notice in a newspaper

widely published in the Kingdom, or by notice in writing to the
employer, that the declaration ceases to have effect.

(5) An employee shall furnish a new employee declaration if any of the
circumstances relevant to the determination of the amount of tax to be
withheld under regulation 14 change.

(6) A new employee declaration shall be furnished within seven days of
the change occurring.

(7) An employer shall –

(a) furnish to the Chief Commissioner the original employee
declaration; and

(b) maintain and keep a copy of the employee declaration for 5 years.

(8) An employee who furnishes an employee declaration to an employer
contrary to this regulation commits an offence and shall be liable on
conviction to a fine not exceeding $5,000.

19. Refunds

(1) For the purposes of section 92 (2) of the Act a refund shall be
applied for in Form 9 in the Schedule.

(2) A form required to be given under sub-regulation (1) shall be given
in the manner prescribed in regulations 23 to 25 of the Revenue
Services Administration Regulations 2003.

20. Forms

The Chief Commissioner may specify and publish in a newspaper widely
distributed within the Kingdom a form for the purposes of any application,
notice, or other document to be lodged under the Act or these regulations.

Made in Nuku‘alofa this 16 day of January, 2008.

Chief Commissioner of Revenues.

9598

16. Tax withholding certificate

(1) In this regulation -

“employee” means a person receiving an amount from which tax has
been withheld under Division IV of Part IX of the Act; and

“employer” means a person required to withhold tax under Division 4
of Part 8 of the Act from a payment made.

(2) A tax withholding certificate required under section 85 (1) of the Act
to be given by an employer to an employee for withholding from
employment income shall be in Form 4 in the Schedule and for
withholding from other income to be given by a payer to a resident
payee shall be in Form 5 in the Schedule and for a non-resident payee
shall be in Form 6.

(3) An employer shall furnish a tax withholding certificate to each
employee for the fiscal year within fourteen days after the end of the
year, and the employer shall retain a copy of the tax withholding
certificate for a period of 5 years.

(4) If an employee leaves the employer’s employment during a fiscal year,
the employer shall furnish to the employee within seven days after the
employee ceased employment a tax withholding certificate covering
the part of the year prior to ceasing employment by the last day of the
employee’s employment.

(5) An employee furnished with a tax withholding certificate under sub-
regulation (4) shall furnish the certificate to his new employer within
seven days of commencing employment.

(6) An employer who has been furnished with a certificate under sub-
regulation (5) shall take the amounts set out in the certificate into
account in applying regulation 14 to the employment income paid to
the employee for the fiscal year to which the certificate relates.

(7) A payer withholding tax under section 77, 78, or 79 of the Act shall
furnish a tax withholding certificate to the recipient of the income
within twenty eight days after the end of the month in which the person
was required to withhold the tax.

(8) A tax withholding certificate shall be furnished to the employee or
payee –

(a) by personal delivery to the employee or payee; or

(b) by posting it by prepaid letter addressed to the employee’s or
payee’s last known postal address.

(9) If a tax withholding certificate posted in accordance with sub-regulation
(8)(b) is returned to the employer or payer undelivered, the employer
or payer shall forward the certificate to the Chief Commissioner within
seven days after the date of return of the certificate.

(10) A employee or payee whose tax withholding certificate has been lost,
stolen, or destroyed may apply, in writing, to the employer or payer
for a duplicate certificate.

(11) If an application has been made under sub-regulation (10), the employer
or payer shall comply with the application within seven days and the
certificate furnished shall be clearly marked “duplicate”.

(12) If a employee or payee dies during the fiscal year, the trustee of the
employee’s or payee’s estate may apply, in writing, to a employer or
payer for a tax withholding certificate for that part of the year prior to
the death of the employee or payee.

(13) A employee or payee who intends to cease being a resident individual
in a fiscal year may apply, in writing, to a employer or payer for a tax
withholding certificate for that part of the year prior to the employee
or payee ceasing to be a resident individual.

(14) If an application has been made under sub-regulation (12) or (13), the
employer or payer shall furnish the trustee or employee or payee with
the certificate within seven days of the application being made.

(15) A employer or payer who ceases to carry on business shall issue a tax
withholding certificate to each employee or payee prior to ceasing
business.

(16) A employer or payer who fails to provide a tax withholding
certificate as required under this regulation commits an offence and
shall be liable on conviction to a fine not exceeding $5,000.

17. Monthly withholding tax statements

A person withholding tax is required to lodge with the Chief Commissioner
a statement of tax withheld from employment, interest and land rent income
under section 86 (3). The statement and payment shall be lodged with the
Chief Commissioner within 28 days after the end of the month in which
the payment has been made and shall be in Form 7 in the Schedule.

18. Annual withholding tax statements

An annual withholding tax statement required to be lodged with the Chief
Commissioner under section 86 (2) of the Act shall be in Form 8 in the
Schedule.

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INCOME TAX ACT 2007/LAO KI HE TUKUHAU PA‘ANGA HU MAI´ 2007

Form 1/Foomu 1
NON-RESIDENT SHIPPING OWNERS AND CHARTERERS

WITHHOLDING TAX RETURN
FAKAMATALA TUKUHAU TA’OFI ‘A E KAKAI ‘IKAI NOFO FONUA

‘OKU ‘I AI HONAU VAKA MO VAKA NO
Income Tax Regulations 2007/Ngaahi Tu’utu’uni ki he Tukuhau Pa‘anga Humai´ 2007

(Regulation 14/Tu’utu’uni 14)
NOTES: Under sections 7 and 73 of the Income Tax Act 2007 a return from the master operating a ship belonging
to a non-resident person is required to be lodged with the Chief Commissioner before the departure of the ship
from a port in Tonga unless an arrangement is in place with the Chief Commissioner. Tax is imposed at the rate
of 3% of the gross amount derived from the carriage of passengers, livestock, mail, merchandise or goods
embarked in Tonga. This is the final liability of the non- resident owner or operator of the ship. The Chief
Commissioner will determine the amount of income tax due and notify the master of the ship, in writing, of the
amount due. The master is liable for the amount due and the Commissioner of Revenue will not grant a port
clearance until the amount due has been paid or satisfactory arrangements for payment have been made.
FAKATOKANGA’I: ‘I he malumalu ‘o e konga 7 mo e 73 ‘o e Lao ki he Tukuhau´ 2007, ‘oku fiema’u ‘a e
‘eikivaka ‘oku´ ne pule’i ‘a e vaka ‘o ha taha ‘ikai nofo fonua ke´ ne fakahu atu ha fakamatala ki he Komisiona
Pule´ kimu’a ‘a e mavahe ‘a e vaka´ mei he uafu ‘i Tonga´. ‘Oku hilifaki ha tukuha’u peseti ‘e 3 ‘i he lahi
fakalukufua ‘oku ma’u mei he uta ‘o e kau pasese´, fanga monumanu mo’ui, meili, koloa fakatau pe koloa ‘oku
fakaheka ‘i Tonga. Ko e mo’ua faka’osi ia ‘o e tokotaha ‘ikai nofo fonua ‘oku ‘a’ana ‘a e vaka´ ke totongi´. ‘E
toki tu’utu’uni ‘e he Komisiona Tanaki Pa‘anga´ ‘a e lahi ‘o e tukuhau vahenga ke totongi´ pea ‘oatu ha tohi ki
he ‘eikivaka´ mo e lahi ‘o e tukuhau ke totongi´. Ko e fatongia ia ‘o e ‘eikivaka´ ke totongi ‘a e tukuhau´ pea ‘e
‘ikai ke ‘oatu ‘e he Komisiona Tanaki Pa’anga´ ha tohi faka’ataa mei he uafu´ kae’oua leva ke totongi ‘a e

pa’anga ‘oku fiema’u´ pe ‘i ai ha femahino’aki ki hono fakahoko ‘o e totongi´.

Tax Identification Number (TIN)
If you do not have a TIN complete a Form 4 -
Non-Individual Application for TIN
of the Schedule to the Revenue
Services Administration Regulations.
FIKA TUKUHAU ‘O E TAHA TUKUHAU (FTTT)
Kapau ‘oku ‘ikai hao fika tukuhau, fakafonu e
Foomu 4 – tohi kole ‘ikai ko ha taha taautaha
ki he FTTT ‘o e Tepile ki he Ngaahi Tu’utu’uni
ki hono Pule’i ‘a e Ngaahi Tu‘utu‘uni ki hono Pule‘i
‘a e Ngaahi Ngaue Tanaki Pa‘anga Humai
Name of Shipping Company Principal
Hingoa ‘o e Kautaha Vaka Pule

Trading Name
Hingoa Fefakatau’aki

Address of Company
Tu’asila ‘o e Kautaha
Contact for return
Taha ke fetu’utaki ki ai
Contact phone number
Fika telefoni ke fetu’utaki ki ai

Name of owner of ship
Hingoa ‘o e tokotaha ‘a’ana ‘a e vaka´

Total Gross Amount/Lahi Fakakatoa Fakalukufua Total Tax deducted or tax due/Tukuhau
(from calculation sheet/mei he pepa fika’i e totongi´) Fakakatoa ‘oku to’o pe ke totongi

(from calculation sheet/mei he
pepa fika’i e totongi´)

See reverse for calculation sheet/Vakai ki he tu’a peesi´ ki he pepa fika’i e totongi´
I declare that all the information I have given on this tax return is true and correct/’Oku ou fakamo’oni ko e ngaahi fakamatala

kotoa kuo´ u ‘oatu ‘i he fakamatala tukuhau ko eni´ ‘oku mo’oni mo tonu:

Signature/Fakamo’oni hingoa ……………………………………Date/’Aho........./......../...…

Designation of person signing (for example officer, agent etc)………………………… 00

Tu’unga ‘o e tokotaha ‘oku fakamo’oni´ (hange ko e ‘ofisa, fakafofonga mo e ngaahi tu’unga pehee´)

PAY-IN-SLIP/LA’ITOHI-KE-FAKAHA’AKI E TOTONGI´

Either take this return with your payment to LBD RSD Office or post the return and
cheque to/‘Ave ‘a e fakamatala ko eni´ mo ho’o totongi´ ki he Va’a ki he Pisinisi
Lalahi´ ‘i he ‘Ofisi ‘o e Potungue Tanaki Pa’anga´ pe ko ho’o li ‘i he meili´ fakataha
mo e sieke´ ki he:

REVENUE SERVICES DEPARTMENT/ POTUNGUE TANAKI PA’ANGA
Large Business Division Va’a Pisinisi Lalahi
PO Box 7 Puha 7
Nuku’alofa Nuku’alofa
Tonga Tonga

TIN
Fika Tukuhau
Period
Vaha’a taimi From (Mei): To (Ki):
Amount
Lahi ‘oku totongi

Please include any late payment penalties for this period with this payment
(Kataki ‘o fakakau mai ai pe mo ha totongi tautea tomui ki he vaha’a taimi ko eni´)

CALCULATION SHEET/PEPA FIKA’I ‘O E TOTONGI´

TYPE/FA’AHINGA MONTHLY GROSS RATE TAX DEDUCTED
AMOUNT ON MANIFEST PESETI ‘O E TUKUHAU OR TAX PAYABLE

LAHI FAKALUKUFUA % TUKUHAU ‘OKU TO’O PE
FAKAMAHINA TUKUHAU KE TOTONGI

‘I HE MENIFESI´

Passengers (Kau Psese) 3
Livestock (Monumanu mo’ui) 3
Mail (Meili) 3
Merchandise (Koloa Fakatau) 3
Goods (Koloa) 3
TOTAL (FAKAKATOA) 3

99102

CALCULATION SHEET/PEPA FIKA’I E TOTONGI´

Name of ship Voyage No. Master of ship Date of departure Gross amount on Rate Tax Deducted or

Fika ‘o e vaka Folau fika: ‘Eikivaka ‘o e vaka´ of ship Manifest Tukuhau Tax payable

‘Aho ‘oku Lahi fakalukufa % Tukuhau ke To’o

mavahe ai e vaka´ ‘’i he Menifesi´/ pe ke Totongi
lisi e uta e vaka´

3

3

3

3

3

INCOME TAX ACT 2007/LAO KI HE TUKUHAU PA‘ANGA HUMAI 2007

Form 2/Foomu 2
NON-RESIDENT AIRCRAFT OWNERS OR CHARTERERS

WITHHOLDING TAX RETURN
FAKAMATALA TUKUHAU TA’OFI ‘A E KAKAI ‘IKAI NOFO FONUA

‘OKU ‘I AI HONAU VAKAPUNA MO E VAKAPUNA NO
Income Tax Regulations 2007/Ngaahi Tu’utu’uni ki he Tukuhau Pa‘anga Humai 2007 (Regulation

14/Tu’utu’uni 14)

NOTES: Under sections 7 and 74 of the Income Tax Act 2007 a non-resident aircraft person is
required to lodge a monthly return with, and pay any tax payable to, the Chief Commissioner
within 28 days after the end of the month. Tax is imposed at the rate of 3% of the gross amount
derived from the carriage of passengers, livestock, mail, merchandise or goods embarked in Tonga.
This is the final liability of the non- resident owner or operator of the aircraft. The Chief
Commissioner is treated as having served notice of the assessment on the non-resident at the time
the return is lodged.
FAKATOKANGA’I: ‘I he malumalu ‘o e konga 7 mo e 73 ‘o e Lao ki he Tukuhau´ 2007, ‘oku
fiema’u ha tokotaha ‘ikai nofo fonuai ‘oku felave’i mo e vakapuna´ ke´ ne fakahu ha fakamatala
tukuhau fakamahina, pea ke totongi mo ha tukuhau ‘oku fiema’u ke totongi ki he Komisiona
Pule´ ‘i loto ‘i he ‘aho ‘e 28 hili ‘a e ‘osi ‘a e mahina´. ‘Oku hilifaki ‘a e tukuhau peseti ‘e 3 ‘o e
lahi fakalukufua ‘oku ma’u mei he uta ‘o e kau pasese, fanga monumanu mo’ui, meili, koloa
fakatau pe koloa ‘oku fakaheka ‘i Tonga. Ko e mo’ua faka’osi ia ‘o e tokotaha ‘ikai nofo fonua
‘oku ‘a’ana pe fakalele ‘a e vakapuna´ ke totongi´. ‘Oku lau na’e ‘osi ‘oatu ‘e he Komisiona´ ha
tohi ki he fakafuofua’i ‘o e tukuhau ‘a e tokotaha muli´ ‘i he taimi ‘oku fakahu ai ‘a e fakamatala
tukuhau´.

Tax Identification Number (TIN)
If you do not have a TIN complete
a Form 4 - Non-Individual Application for
TIN of the Schedule to the Revenue
Services Administration Regulations
Fika Tukuhau ‘o e Taha Tukuhau (FTTT)
Kapau ‘oku ‘ikai hao fika tukuhau,
fakafonu e Foomu 4 – kole ‘ikai ko ha
taha taautaha ki he FTTT ‘o e Tepile ki he
Ngaahi Tu‘utu‘uni ki hono Pule‘i ‘a e
Ngaahi Ngaue Tanaki Pa‘anga Humai

Income Period Month (Mahina) Year(Ta’u)
Vaha’a Taimi ‘o e Pa’anga Humai

Name of Aircraft Company
Hingoa ‘o e Kautaha Vakapuna

Trading Name
Hingoa Fefakatau’aki

Address of Company
Tu’asila ‘o e Kautaha´

Name of agent (Hingoa ‘o e Fakafofonga)
Address for notices (Tu’asila fetu’utaki)
Phone number (Fika Telefoni)

Contact for return (Telefoni ke fetu’utaki ki ai
fekau’aki mo e fakamatala tukuhau´
Contact phone number/Telefoni

Total Gross monthly taxable amount Total Tax deducted or pay payable
(from calculation sheet on next page) (from calculation sheet on next page)
Tukuhau Fakalukufua fakamhina Tukuhau Fakakatoa ke to’o pe totongi
(Mei he Lau’ipepa Fika ‘i he Peesi hoko) (mei he lau’ipepa fika he peesi hoko´)

I declare that all the information I have given on this tax return, including any attachment, is
true and correct: (’Oku ou fakamo’oni ‘oku mo’oni mo tonu ‘a e ngaahi fakamatala kotoa kuo´
u ‘oatu ‘i he fakamatala tukuhau ko eni´, kau ki ai mo e ngaahi fakamatala kotoa ‘oku fakapipiki
atu heni)
Signature (Fakamo’oni hingoa)……………………………………Date ‘Aho.../.../…

100 101

INCOME TAX ACT 2007/LAO KI HE TUKUHAU PA‘ANGA HUMAI 2007

Form 3/Foomu 3
EMPLOYEE DECLARATION/FAKAMATALA ‘A E TOKOTAHA NGAUE´
Income Tax Regulations 2008/Ngaahi Tu’utu’uni ki he Tukuhau Pa‘anga

Humai 2008 (Regulation 16/Tu’utu’uni 16)

NOTES: This form should be completed in duplicate. The employer must send the
original to Revenue Services Department and keep a copy with their records for 5
years
FAKATOKANGA’I: Kuo pau ke fakafonu ha tatau ‘o e foomu ko eni´. Kuopau ke
‘oatu ‘e he ngaue’anga´ ‘a e tatau mo’oni´ ki he Potungue Tanaki Pa’anga´ pea ke´
nau tauhi leva ‘i he’enau lekooti ‘a e tatau´ ‘i he ta’u ‘e 5

Section A/Konga A
Do not complete this form if you
already have a current employee To be completed by the employee.
declaration with another employer (Ke fakafonu ‘e he tokotaha ngue´)
except if you have changed jobs./
“Oua ‘e fakafonu ‘a e foomu ko eni´
‘okapau kuo´ ke ‘osi fakafonu ha
fakamatala ki ha toe ngaue’anga
tukukehe kapau kuo liliu ho’o ngaue´.

Surname/family name
Fakaiku/hingoa fakafmili

Christian/given name
Hingoa ‘Uluaki

Date of birth
‘Aho fa’ele’i

Address in Tonga
Tu’asila ‘i Tonga

On what basis are you paid Daily Lau’aho ❑ Weekly Fakauike ❑ Fortnightly Fakauike ua ❑
Anga fefe ho’o vahe´ Half-monthly vaeua‘i mahina ❑ Monthly Fakamahina ❑

What is your Tax Identification

Number (TIN)?
Fika Tukuhau ‘o e Taha Tukuhau (FTTT)

Have you made a separate Yes/’Io ❑ No/’Ikai ❑ If No, -
application for a TIN? Complete Form 3 – Individual
Kuo´ ke fakafonu ha kole Application for TIN of the Schedule
makehe ki he FTTT to the Revenue Services Regulations 2003/

Kapau ‘oku ‘ikai, fakafonu – e
Foomu 3 – Kole Taautaha ki FTTT ‘o e
Tepile ki he NgaahiTu‘utu‘uni ki he
Ngaahi Ngaue Tanaki Pa’anga Humai´ 2003

Status of employment Fulltime (Ngaue Taimi Kakato) ❑ Part-time (Ngaue Konga-taimi) ❑
Tu’unga Ngaue Casual (Ngaue Fakataimi) ❑ Labour hire (Ngaue Leipa) ❑

INCOME TAX ACT 2007/LAO KI HE TUKUHAU PA‘ANGA HUMAI´ 2007

Form 4/Foomu 4
TAX WITHHOLDING CERTIFICATE/TOHI FAKAMO’ONI TUKUHAU TA’OFI

(for employment income for employees/ki he pa’anga hkmai ‘a e kau ngue´)

Income Tax Regulations 2007/Ngaahi Tu’utu’uni ki he Tukuhau Pa‘anga Humai´ 2007
(Regulation 17/Tu’utu’uni 17)

NOTES:
This certificate should be completed by the employer. The original given to the
employee within 14 days of the end of the fiscal year. If an employee leaves your
employment during the fiscal year, you should give them this certificate within 7
days after they cease employment. The certificate should be delivered either personally
to the employee or by posting by prepaid letter addressed to their last known postal
address The employee should retain the certificate for a period of 5 years. An employee
commencing employment shall give this certificate to their new employer within 7
days of commencing employment.of income and another copy kept with your records
for 5 years.
FAKATOKANGA’I: Ko e tohi fakamo’oni ko eni´ ke fakafonu e he ngaue’anga´ ‘i ha
tatau ‘e ua pea ‘oange ‘a e tatau mo’oni´ ki he tokotaha ngaue´ ‘i loto ‘i he ‘aho ‘e
14 mei he ‘aho ‘oku ‘osi ai ‘a e ta’u fakapa’anga´. Kapau ‘e mavahe ha tokotaha
ngaue mei ho’o ngaue’anga´ lolotonga ‘a e ta’u fakapa’anga´, pea ‘oku totonu ke´
ke ‘oange kiate kinautolu ‘a e tohi fakamo’oni ko eni´ ‘i loto ‘i he ‘aho ‘e 7 hili ‘enau
malölö mei he ngaue´. Kuopau ke tufa fakahangatonu ‘a e tohi´ ni ki he tokotaha
ngaue´ pe li ‘i he meili´ ‘i ha tohi kuo ‘osi fakatu’asila pea fakasitapa ki honau
tu’asila fakamuimui taha´. Kuopau ke tauhi ‘e he tokotaha ngaue´ ‘a e tohi´ ni ‘i ha
ta’u ‘e 5. Kuopau ke ‘oange ‘e he tokotaha ngaue ‘oku kamata ‘i ha ngaue fo’ou ‘a e
tohi´ ni ki he’ene ngaue’anga fo’ou´ ‘i loto ‘i he ‘aho ‘e 7 mei he ‘aho ‘ene kamata
ngaue´.

Employee’s Tax Identification Number
(Fika tukuhau ‘o e tokotaha ngaue)

Fiscal year: 1 July ……. to 30 June …….

Ta’u fakapa’anga: 1 Siulai…….. ki he 30 Sune........

Name of employee
Hingoa ‘o e tokotaha ngaue´

Employee’s address
Tu’asila ‘o e tokotaha ngaue´

Date of birth
‘Aho fa’ele’i´

Name of employer
Hingoa ‘o e tokotaha ‘a’ana ‘a e
ngaue’anga

Employer Tax Identification Number
Fika tukuhau e tokotaha ‘a’ana ‘a e ngue’anga

103106

Are you a Tongan resident for tax purposes? Ki he Yes/’Io ❑ No/’Ikai ❑
ngaahi ‘uhinga fakatukuhau´ ko e tokotaha nofo-
fonua Tonga koe?

Do you have another job(s)? Yes/’Io ❑ No/’Ikai ❑
‘Oku toe ‘i ai ha’o ngaahi ngaue kehe?

If Yes, please tell us their name(s)
Kapau ‘oku ‘i ai, ktaki ‘o tala mai honau hingoa´

NOTE: If you wish to apply for a reduction in
the rate of tax deducted, you will need to write
to the Chief Commissioner./
FAKATOKANGA’I: Kapau ‘oku´ ke fiema’u ke´
ke kole ke holoki ho’o tu’unga tukuhau ‘oku
to’o´, kuopau ke´ ke tohi ki he Komisiona Pule´. Yes/’Io ❑ No/’Ikai ❑

Declaration by payee/Fakamo’oni ‘a e tokotaha ‘oku ‘oatu ki ai e totongi´

I declare that the information I have given is true and correct.

‘Oku ou fakamo’oni ko e fakamatala kuo´ u ‘oatu´ ‘oku mo’oni mo tonu.

Signature/Fakamo’oni Hingoa ..........………….…Date ‘Aho...../..../…..

Section B/KONGA B To be completed by the employer
Ke fakafonu ‘e he tokotaha ha’ana ‘a e

ngue’anga´

What is your Tax Identification Number (TIN)?
(If you do not have a TIN, you should complete
either Form 3 or 4 Application for a TIN -
Individual or Non-Individual of the Schedule
to the Revenue Services Regulations 2003
and forward to Revenue Services with this
form together with the relevant identification)
Koeha ho Fika Tukuhau ‘o e Taha Tukuhau (FTTT)
? (Kapau ‘oku ‘ikai ha’o FTTT, fakafonu ‘a e
Foomu Kole FTTT 3 pe 4 – Tokotaha taautaha
pe Tokotaha ‘ikai taautaha ‘o e Tepile ki he
Ngaahi Tu‘utu‘uni ki he Ngaahi Ngaue Tanaki
Pa‘anga Humai 2003 pea ‘oatu
ki he Potungue Tnaki Pa’anga´ fakataha
mo e foomu ko eni´ mo e ngaahi fakamo’oni
‘oku taau ke ‘oatu´)
What is your registered business name or
trading name (or your individual name if
not in business)?
Koe ha e hingoa lesisita pe hingoa
fefakatau’aki (pe hingoa taautaha´
‘okapau ‘oku ‘ikai ko ha pisinisi)

Contact person
Tokotaha ke fetu’utaki ki ai ´

Contact phone
Telefoni ke fetu’utaki ki ai ´

Date you started paying this employee
(approximate date if unsure)/’Aho na’a´ ke
kamata totongi ai ‘a e tokotaha ngaue ko eni´ Day/’Aho Month/Mahina Year/Ta’u
(‘aho ofi ki ai kapau ‘oku´ ke ta’epau’ia)
Date you stopped paying this employee Day/’Aho Month/Mahina Year/Ta’u
(if applicable)/’Aho na’e ‘osi ai hono totongi
‘o e tokotaha ngaue´ ni(‘okapau ‘oku kaunga
ki ai)

Declaration by employer/Fakamo’oni ‘a e Tokotaha ha’ana ‘a e ngaue’anga
I declare that the information I have given is true and correct. ‘Oku ou fakamo’oni

ko fakamatala kuo´ u ‘oatu´ ‘oku mo’oni pea tonu

Signature/Fakamo’oni Hingoa ..........………….…Date ‘Aho...../..../…..

SEND: Please deliver or send original to:
Revenue Services Department PO BOX 7

Nuku’alofa TONGA
Kataki ‘o tiliva pe ‘oatu ‘a e tatau mo’oni´ ki he:

Potungaue Tanaki Pa’anga, Puha 7
Nuku’alofa, TONGA

104 105

Employer’s address
Tu’asila ‘o e Ngaue’anga

Declaration/Fakamo’oni

I declare that the information I have given is true and correct.
(‘Oku ou fakamo’oni ko e fakamatala kuo´ u ‘oatu´ ‘oku mo’oni mo tonu)

Employer’s signature (or on his/her
behalf)…………………………….…Date/...../...../......’Aho...../...../..…
(Fakamo’oni ‘a e tokotaha ‘a’ana ‘a e ngaue’anga´ (pe ko e fakamo’oni
ma’ana)

Designation of person signing (for example officer, agent
etc)…………………………
(Tu’unga ‘o e tokotaha ‘oku fakamo’oni´ (hange ko e ‘ofisa, fakafofonga
mo e ngaahi tu’unga pehe)

Period of
Employment

Column 1

Vaha‘a
taimi ngaue
Kolomu 1

Total salary
and wages
Column 2

Fakakatoa e
Vahenga mo e
totongi ngaue

Kolomu 2

Total value
of motor
vehicle
benefit

Column 3

Fakakatoa
mahu‘inga e
monu‘ia ki
he me‘alele
Kolomu 3

Total value
of domestic

assistant
benefit

Column 4

Fakakatoa
mahu‘inga e

monu‘ia
ki he tokoni

faka‘api
Kolomu 4

Total value
of loan
benefit

Column 5

Fakakatoa
mahu‘inga e
monu‘ia ki

hano no
Kolomu 5

Total value
of any

property or
services
benefit

Column 6
Fakakatoa

mahu‘inga e
monu‘ia ki ha

koloa pe ngaue
Kolomu 6

Total value
of

accommoda-
tion or

housing
benefit

Column 7
Fakakatoa

mahu‘inga e
monu‘ia

ki he
nofo‘anga

pe fale
Kolomu 7

Total value
of any other

benefit
Column 8

Fakakatoa
mahu‘inga
‘o ha toe
monu‘ia

kehe
Kolomu 8

Total
gross

earnings
ADD

Column
2 2 to 8

Column 9

Fakakatoa
e Pa‘anga

Humai
Fakalukufua

TANAKI
e

Kolomu 2
ki he 8

Kolomu 9

Tax
deducted

Column
10

Tukuhau
‘oku to‘o

Kolomu 10

TOTAL/

Rent/ Totongi ki hono 7.5
ngaue’aki ha koloa

Management fees/ Totongi 15
ki hono pule’i

Insurance premium/Totongi 5
malu’i

Independent services/ Ngaahi 5
ngaue tau’atina

Any other fees or services/ 15
Fa’ahinga totongi kehe pe ngaue

Nature of Tongan sourced
payment to non-resident
Natula ‘o e pa’anga ‘oku
totongi mei Tonga ki he
kakai ‘oku ‘ikai ke nofo

fonua

Name of
payer

Hingoa ‘o e
tokotaha
‘oku´ ne

totongi atu
e pa’anga´

TIN

FTTT

Date of
payment

or if
over a
period
from/to
‘Aho ‘o

e
totongi
pe ko e
vaha’a
taimi
mei/ki

Gross
amount

of
payment

Lahi
totongi

Rate of
withholding

Lahi
totongi

Amount
Tax

withheld
Lahi ‘o

e
tukuna
Lahi ‘o

e
Tukuhau

Declaration/Fakamo’oni

I declare that the information I have given is true and correct.
’Oku ou fakamo’oni ko e fakamatala kuo´ u ‘oatu´ ‘oku mo’oni pea tonu

Signature/Fakamo’oni hingoa ………...............…….…Date/’Aho…../…../…..
Designation of person signing (for example officer, agent etc)……………………
Tu’unga ‘o e tokotaha ‘oku fakamo’oni´ (hange ko e ‘ofisa, fakafofonga mo e

tu’unga pehe)

107110

INCOME TAX ACT 2007/LAO KI HE PA‘ANGA HUMAI 2007

Form 5/Foomu 5
TAX WITHHOLDING CERTIFICATE/TOHI FAKAMO’ONI TUKUHAU TA’OFI

(for interest and land rent income paid to Tonga residents)
(ki he tupu mo e pa’anga hu mai mei hono ngaue’aki e kelekele ‘oku totongi ki he kau

nofo fonua Tonga)
Income Tax Regulations 2007/Ngaahi Tu’utu’uni ki he Tukuhau Pa‘anga Humai´ 2007

(Regulation 17/Tu’utu’uni 17)

NOTES:
This certificate shall be completed by the payer of the payment in duplicate. The
original shall be given to the payee within 28 days after the end of the month in which
tax was withheld either personally or by posting by prepaid letter addressed to their
last known postal address. The certificate shall be retained by the payee for a period
of 5 years. The copy shall be kept by the payer for a period of 5 years.
FAKATOKANGA’I: Ko e tohi fakamo’oni ko eni´kuopau ke fakafonu ‘e he tokotaha
‘oku´ ne fakahoko atu e totongi´ pea ‘i ai mo hono tatau. Ko e tatau mo’oni´ kuopau
ke ‘oange fakahangatonu ia ki he tokotaha ‘oku´ ne ma’u ‘a e totongi´ pe ke li ‘i ha
tohi ‘osi fakatu’asila mo fakasitapa ki he tu’asila li tohi fakamuimui taha ‘oku ma’u´
‘i loto ‘i he ‘aho ‘e 28 hili ‘a e ‘aho na’e totongi ai e ta’ofi tukuhau´. Kuopau ke tauhi
‘e he tokotaha ngue´ ‘a e tohi fakamo’oni ko eni´ ‘i ha ta’u ‘e 5. Ko e tatau ‘o e tohi
fakamo’oni ko eni´kuopau ke tauhi ia ‘e he tokotaha ‘oku´ ne fakahoko atu e totongi´
‘i ha ta’u ‘e 5.

Tax Identification Number (TIN) of person receiving
the payment(s) (Fika Tukuhau’o e tokotaha tukuhau
(FTTT) ‘o ia‘oku´ ne ma’u mai e totongi´)

Year of Income /Ta’u ‘o e Pa’anga Humai´

Name of person receiving payment
Hingoa ‘o e tokotaha ‘oku´ ne ma’u e totongi´
Address/Tu’asila
Date of payment / if over a period
Aho ‘o e totongi´ / kapau ko e vaha’a taimi

Date(‘Aho):….………Period(Vaha’a taimi):
From (Mei)…../…..../.. To(Ki)…/…../...

Interest paid to Tongan residents
Tupu ki he kau nofo fonua Tonga 10
Rent paid to Minister of Lands

Totongi kelekele ki he Minisita Fonua 3

Declaration /Fakamo’oni
I declare that the information I have given is true and correct.
’Oku ou fakamo’oni ko e fakamatala kuo´ u ‘oatu heni´ ‘oku mo’oni pea tonu.

Signature/Fakamo’oni Hingoa ……………………………………Date/’Aho.../.../

Designation of person signing (for example officer, agent etc)……………
(Tu’unga ‘o e tokotaha ‘oku fakamo’oni (hange ko e ‘ofisa, fakafofonga mo e
ngaahi tu’unga pehe)

Nature of payment
Natula ‘o e totongi

Name of payer
Hingoa ‘o e tokotaha
‘oku ne totongi atu e

vahenga

TIN
FTTT

Gross
amount of
payment

Lahi
faka-

lukufua
‘o e

totongi

Rate of
withhold-

ing
Peseti
‘o e

tukuhau
ta‘ofi %

Amount of
Tax withheld

Lahi ‘o e
Tukuhau

Ta‘ofi

INCOME TAX ACT 2007/LAO KI HE TUKUHAU PA‘ANGA HUMAI 2007

Form 6/Foomu 6
TAX WITHHOLDING CERTIFICATE/TOHI FAKAMO’ONI TUKUHAU TA’OFI

(for payments from Tongan sourced income to non-residents)
(ki he totongi mei he pa’anga hkmai mei Tonga´ ni ki he kakai ‘oku ‘ikai nofo fonua)

Income Tax Regulations 2007/Ngaahi Tu’utu’uni ki he Tukuhau Pa‘anga Humai 2007
(Regulation 17/Tu’utu’uni 17)

NOTES:
This certificate should be completed by the payer of the payment in duplicate. The original
should be given to the payee within 28 days after the end of the month in which tax was withheld
either personally or by posting by prepaid letter addressed to their last known postal address.
The certificate should be retained by the employee for a period of 5 years. The copy should be
sent to Inland Revenue together with the tax withheld within 28 days after the end of the month
in which the person was required to withhold the tax.
FAKATOKANGA’I:
Ko e tohi fakamo’oni ko eni´ ke fakafonu ‘e he tokotaha ‘oku´ ne fakahoko atu e totongi´ pea ‘i
ai mo hono tatau. Ko e tatau mo’oni´ ke ‘oange fakahangatonu ia ki he tokotaha ‘oku´ ne ma’u
mai ‘a e vahenga´´ pe ke li ‘i ha tohi ‘osi fakatu’asila mo fakasitapa ki he tu’asila li tohi
fakamuimui taha ‘oku ma’u´ ‘i loto ‘i he ‘aho ‘e 28 hili ‘a e ‘aho na’e totongi ai e ta’ofi
tukuhau´. ‘Oku fiema’u ke tauhi ‘e he tokotaha ngaue´ ‘a e tohi fakamo’oni ko eni´ ‘i ha ta’u ‘e
5. Ko e tatau´ ke ‘oatu ia ki he Potungue Tanaki Pa’anga´ fakataha mo e tukuhau ta’ofi´ ‘i loto
‘i he ‘aho ‘e 28 hili ‘a e mahina na’e fiema’u ai ‘a e tokotaha´ ke totongi e tukuhau´.

Tax Identification Number (TIN)
of person receiving payment (Fika Tukuhau
‘o e Taha Tukuhau (FTTT) ‘oku´ ne ma’u
mai ‘a e totongi´)

Year of Income/Ta’u ‘o e Pa’anga Humai´:

Name of person receiving payment
Hingoa ‘o e tokotaha ‘oku´ ne ma’u mai e totongi´

Interest/Tupu 15

Company dividends 15
/ Tiviteni
‘a e kautaha´

Royalties/Totongi ‘inasi 15

Technical services fees/ Totongi 15
ki he ngaue fakatekinikale

Natural resource amount/ Lahi 15
e koloa fakanatula

Nature of Tongan sourced
payment to non-resident
Natula ‘o e pa’anga ‘oku
totongi mei Tonga ki he
kakai ‘oku ‘ikai ke nofo

fonua

Name of
payer

Hingoa ‘o e
tokotaha
‘oku´ ne

totongi atu
e pa’anga´

TIN

FTTT

Date of
payment

or if
over a
period
from/to
‘Aho ‘o

e
totongi
pe ko e
vaha’a
taimi
mei/ki

Gross
amount

of
payment

Lahi
totongi

Rate of
withholding

Lahi
totongi

Amount
Tax

withheld
Lahi ‘o

e
tukuna
Lahi ‘o

e
Tukuhau

108 109

Address of Company
Tu‘asila ‘o e Kautaha

INCOME TAX ACT 2007/LAO KI HE TUKUHAU PA‘ANGA HUMAI 2007

Form 7/Foomu 7

WITHHOLDING TAX STATEMENT OF TAX DEDUCTED FROM EMPLOYMENT,

INTEREST AND LAND RENT INCOME

FAKAMATALA TUKUHAU TA’OFI ‘O E TUKUHAU ‘OKU TO’O MEI HE NGUE TOTONGI,

TUPU MO E TOTONGI KI HONO NGUE’AKI ‘O E KELEKELE/KOLOA

Income Tax Regulations 2007/Ngaahi Tu’utu’uni ki he Tukuhau Pa‘anga Humai´ 2007

(Regulation 18/Tu’utu’uni 18)

NOTES:
The payer of the income should complete this statement in duplicate and forward the original to
Inland Revenue together with the tax withheld within 28 days after the end of the month in
which you were required to withhold the tax. Keep a copy with your records. Attach supplementary
sheets if necessary.
FAKATOKANGA’I
Ko e fakamatala ko eni´ ke fakafonu ‘e he tokotaha ‘oku´ ne totongi atu ‘a e vhenga´ pea ‘i ai mo
hono tatau pea ‘omai ‘a e tatau mo’oni´ ki he Potungaue Tanaki Pa’anga´ pea mo e tukuhau
ta’ofi´ ‘i loto ‘i he ‘aho ‘e 28 hili ‘a e ‘osi ‘o e mahina na’e fiema’u ke totongi ta’ofi ‘a e
tukuhau´. Tauhi ha tatau ‘i ho’o lekooti´. Fakapipiki mai mo e ngaahi pepa kehe ‘oka fiema’u.

Payer’s Tax Identification Number (TIN)
Fika Tukuhau ‘o e Taha Tukuhau (FTTT)

Year of income
Ta’u Pa’anga Humai

Name of employer or payer
Hingoa ‘o e ngue’anga´ pe tokotaha
‘oku´ ne fakahoko e totongi (‘o e
vahenga/pa’anga)

Address of Company
Tu’asila ‘o e Kautaha

Name of
employee/payee
(Surname first

Hingoa ‘o e
Tokotaha

Ngaue/ma‘u mai
e vahenga

(‘Uluaki tohi‘i
‘e Fakaiku

TIN

FTTT

Type of
payment

Fa‘ahinga
totongi

ke
fakahoko

Date of
payment

‘Aho ‘oku
fakahoko

ai ‘a e
totongi

Pay period
(weekly,

fortnightly
etc)

Vaha‘a
taimi
vahe´

(fakauike,
fakauike
ua etc)

Total
salary
and

wages for
period

Lahi
Fakaluku

fua ke
Tukuhau‘i

$

Total value
of benefits

for pay
period

Fakakatoa
e

mahu‘inga
‘o e ngaahi
monu‘ia ki
he vaha‘a

taimi vahe´
$

Tax
Deducted

Tukuhau
‘oku to‘o

$

Net
Amount

Lahi ‘oku
toe
$

Total of withholding payments paid to non-residents during
year/Fakakatoa e tukuhau ta’ofi kuo totongi ki he fa’ahinga
‘oku ‘ikai nofo fonua lolotonga e ta’u´

3 Total of withholding tax deductions from
withholding payments paid to non-residents as
per attached certificates (FORM 6)/ Fakakatoa
e tukuhau ta’ofi kuo to’o meia kinautolu ‘oku
‘ikai nofo fonua fakatatau ki he ngaahi tohi
fakamo’oni ‘oku fakapipiki atu´ (FOOMU 6)

Number of certificates/Lahi ‘o e tohi fakamo’oni

4 TOTAL OF (Fakakatoa ‘o e) (1), (2) and (mo
e) (3)

5 TOTAL Payments made to Chief
Commissioner of Revenue in respect of tax
deductions (as per the back of this form)/
FAKAKATOA e Totongi tukuhau ki he
Komisiona Pule Tanaki Pa‘anga fekau’aki mo
e to’o tukuhau (fakatatau ki he tu’a foomu ko
eni´)

If totals (4) and (5) above do not agree, explain
any differences here: ‘Okapau ‘oku ‘ikai tatau ‘e
fakakatoa ‘o (4) mo (5), fakamatala’i e faikehekehe´
heni

I declare that all the information I have given on this tax return, including any attachment, is
true and correct/’Oku ou fakamo’oni ko e fakamatala kotoa kuo´u ‘oatu ‘i he foomu fakamatala
tukuhau ko eni´, kau ai mo e ngaahi me’a kotoa ‘oku fakapipiki atu heni, ‘oku mo’oni pea
tonu.:

Signature/Fakamo’oni Hingoa ……………………………………Date/’Aho........./…..../…….

Designation of person signing (for example officer, agent etc)…………………………
(Tu’unga ‘o e tokotaha ‘oku fakamo’oni hingoa´ (hange ko e ‘ofisa, fakafofonga mo e tu’unga pehe)

SUMMARY OF WITHHOLDING DEDUCTION PAYMENTS
In columns (2), (3) and (4) detail separately the amounts of all payments made, and identify by the date of

receipt in Column (5)
TO’O KONGA LALAHI E NGAAHI TO’O TOTONGI TA’OFI

‘I he kolomu (2), (3) mo e (4), fakaikiiki kehekehe’i ‘a e lahi ‘o e ngaahi totongi kotoa kuo fakahoko, pea
fakapapau’i ‘aki ‘a e ‘aho ‘o e lau’i tali totongi´ ‘i he kolomu (5)´

111114

INCOME TAX ACT 2007/LAO KI HE TUKUHAU PA‘ANGA HUMAI 2007

Form 8/Foomu 8
ANNUAL WITHHOLDING TAX STATEMENT OF TAX DEDUCTED FOR YEAR

ENDED 30 JUNE
/ FAKAMATALA TUKUHAU TA’OFI FAKATA’U ‘O E TUKUHAU KI HE TA’U ‘OKU

‘OSI KI SUNE 30

Income Tax Regulations 2007/Ngaahi Tu’utu’uni ki he Tukuhau Pa‘anga Humai´ 2007
(Regulation 19/Tu’utu’uni 19)

NOTES:
This statement is required by 31 August from persons making withholding payments
during each year ended 30 June.
FAKATOKANGA’I: ‘Oku fiema’u ‘a e fakamatala ko eni´ ki he ‘aho 31 ‘Aokosi´
mei he fa’ahinga ‘oku totongi ta’ofi lolotonga ‘a e ta’u kotoa ‘oku ‘osi ki Sune 30.

Employer or payer’s Tax Identification Number (TIN)/
Fika Tukuhau ‘o e Tokotaha Tukuhau (FTTT)´

Year of Income/Ta’u ‘o e Pa’anga Humai

Name of employer or payer
Hingoa e tokotaha ‘a’ana e ngaue’anga
pe fakahoko e totongi´

Business or trade name
Hingoa e kautaha´ pe hingoa fefakatau’aki

Occupation or type of business
Ngaue pe fa’ahinga kautaha

Address of Company/Tu’asila ‘o e kautaha

Total earnings paid to employees for above year (Lahi fakakatoa
e vahenga kuo totongi atu ki he kau ngaue´ ‘i he ta’u ‘oku hu atu
‘i ‘olunga´)

1 Total of tax withheld from those earnings as per
attached certificates (FORM 4)/Lahi ‘o e
tukuhau ta’ofi mei he ngaahi vahenga ‘oku
fakapipiki atu hono tohi fakamo’oni (FOOMU
4)

Number of certificates/Tohi Fakamo’oni ‘e fiha

Total gross amount of interest or land rent paid to residents
for above year/Fakaktoa fakalkkufua ‘o e totongi tupu mo e
totongi ki he kelekele ki he kau nofo fonua ‘i he ta’u ‘oku ha ‘i
‘olunga´

2 Total of withholding tax deductions from interest
and land rent paid to residents as per attached
certificates (FORM 5 )/Fakakatoa e tukuhau
ta’ofi kuo to’o mei he tupu mo e totongi ki he
kelekele ki he kau nofo fonua ‘o fakatatau ki he
ngaahi tohi fakamo’oni ‘oku fakapipiki atu´
(FOOMU 5)

Number of certificates/Lahi ‘o e tohi fakamo’oni

Totals of this payment (plus amounts on table on next page)/
Fakakatoa e totongi ko eni´
(tanaki mai mo e lahi ‘i he tepile he peesi hoko)
Previous totals brought forward
(Fakakatoa kimu’a ‘oku tanaki mai´)
Carry Forward (Tanaki atu)*
*Pay this amount now/Totongi
‘a e pa’anga ko eni´ ‘i e taimi´ ni

I declare that all the information I have given on this tax return, including any
attachment, is true and correct: ‘Oku ou fakamo’oni ko e ngaahi fakamatala kotoa
kuo´ u ‘oatu ‘i he fakamatala tukuhau ko eni´, kau ai mo e ngaahi me’a kotoa ‘oku
fakapipiki atu heni, ‘oku mo’oni pea tonu.

Signature(Fakamo’oni hingoa) ..............................................Date(‘Aho)...../...../......

Designation of person signing (for example officer, agent etc)……..........…………
(Tu’unga ‘o e tokotaha ‘oku fakamo’oni hingoa´ (fakatata: ‘ofisa, fakatotonga mo
e ngaahi tu’unga pehe)

Name of
employee/payee
(Surname first

Hingoa ‘o e
Tokotaha

Ngaue/ma‘u mai e
vahenga

(‘Uluaki tohi‘i
‘e Fakaiku

TIN

FTTT

Type of
payment

Fa‘ahinga
totongi

ke
fakahoko

Date of
payment

‘Aho ‘oku
fakahoko

ai ‘a e
totongi

Pay period
(weekly,

fortnightly
etc)

Vaha‘a
taimi
vahe´

(fakauike,
fakauike
ua etc)

Total
salary
and

wages for
period

Lahi
Fakaluku

fua ke
Tukuhau‘i

$

Total value
of benefits

for pay
period

Fakakatoa
e

mahu‘inga
‘o e ngaahi
monu‘ia ki
he vaha‘a

taimi vahe´
$

Tax
Deducted

Tukuhau
‘oku to‘o

$

Net
Amount

Lahi ‘oku
toe
$

TOTALS
FAKAKATOA

$

112 113

(1)
Month of payment to

employee or other recipient
July to June (inclusive)

Mahina ‘o e totongi ki he
kau ngaue pe ko e tali

totongi kehe
Siulai ki Sune

(kau ki ai)

(2)
Tax deductions from
employees earnings
To’o tukuhau mei he

pa’anga humai ‘a e kau
ngaue

$

(3)
Tax deductions from

withholding payments
of interest and land

rent to residents
To’o tukuhau mei he
totongi ta’ofi ‘i he
totongi tupu mo e
kelekele ki he kau

nofo fonua
$

(4)
Tax deductions from

withholding
payments to non-

residents
To’o tukuhau mei
he totongi ta’ofi

kia kinautolu ‘ikai
nofo fonua

$

(5)
Date receipted by
Inland Revenue

‘Aho na’e
tali totongi

ai ‘e he
Potungaue

Tanaki
Pa’anga´

PART 2/KONGA 2

TOTAL/
FAKAKATOA

115

INCOME TAX ACT 2007/LAO KI HE TUKUHAU PA‘ANGA HUMAI 2007

Form 9/Foomu 9
REFUNDS/TOTONGI FAKAFOKI TUKUHAU

Income Tax Regulations 2008 (Regulation 20)/ Ngaahi Tu’utu’uni ki he
Tukuhau Vhenga 2008 (Tu’utu’uni 20 )

NOTE/FAKATOKANGA’I:
You must send this summary to us no later than 31 August. You should use this
form if you/ Kuopau ke´ ke ‘omi ‘a e ngaahi fakamatala ko eni´ kia kimautolu ‘o
‘ikai toe tomui ange ‘i he ‘aho 31 ‘o ‘Aokosi´. Kuopau ke´ ke ngaue’aki ‘a e foomu
ko eni´ kapau:
• earned less than $7,400 in total and had tax deducted from your salary and

wages or interest income/ na’e si’isi’i ange he $7,400´ ho’o pa’anga hkmai
fakakatoa´ pea na’e to’o e tukuhau mei ho vahenga´ mo e totongi ngaue´ mo e
pa’anga humai mei he totongi tupu´;

• had more than one job during the year/ na’e lahi ange ho’o ngaue´ he ngaue ‘e
taha lolotonga ‘a e ta’u´;

• worked for only part of the year/´ ke ngaue pe he konga ‘o e ta’u´.

Year of Income/Ta’u Pa’anga Hkmai:

Tax Identification Number (TIN)/
Fika Tukuhau ‘o e Tokotaha Tukuhau (FTTT)
(if you do not have a TIN you will need
to complete a FORM 3 – Individual –
application for TIN/ Kapau ‘oku
‘ikai ha’o FTTT, kuopau ke´ ke fakafonu
‘a e FOOMU 3´ – tohi kole FTTT taautaha

Name/Hingoa

Date of birth/’Aho fa’ele’i

Address in Tonga/Tu’asila ‘i Tonga

Occupation/Ngaue

Date(s) of employment/Ngaahi
vaha’a taimi na’a´ ke ngaue ai´
If all your tax deductions certificates
are not attached or do not cover the
full 12 months, please state reasons/
Kapau ‘oku ‘ikai ke ‘omai kotoa ‘a e
ngaahi tohi fakamo’oni to’o tukuhau´ pe
‘ikai kakato ki he mahina kotoa ‘e 12´,
kataki ‘o ‘omi ‘a e ngaahi ‘uhinga´:

Calculate your individual tax summary/
Fika’i ho’o fakamatala tukuhau taautaha´ $ $

1 Gross Income from salary, wages,
bonuses, directors fees, overtime,
pensions

(Fakakatoa pa’anga humai mei he
vahenga, totongi ngaue, totongi
kau talekita, ngaue taimi kehe,
penisoni

2 Income from interest and trust
distribution (Pa’anga humai mei
he tupu mo e vahevahe talasiti)

3 Other income from property or rent
or business (Ngaahi pa’anga
humai kehe mei he kelekele pe
totongi fale pe pisinisi

4 TOTAL INCOME/FAKAKATOA
E PA’ANGA HUMAI

5 Tax deducted from gross
employment and interest
income(Tukuhau ‘oku to’o mei he
pa’anga humai fakalukufua mei he
ngaue mo e totongi tupu)

6 TOTAL TAX DEDUCTED/
TUKUHAU FAKAKATOA KUO
TO’O´

7 TAX REFUND or TAX TO
PAY/ TUKUHAU TOTONGI
FAKAFOKI pe TUKUHAU KE
TOTONGI

Declaration / Fakapapau
I declare that the information I have given in true and correct/’Oku ou fakaha heni ko
e fakamatala kotoa pe kuo u ‘oatu ‘oku mo‘oni mo tonu.

Signature/Fakamo’oni Hingoa ……………………Date/’Aho........./…..../…….

116 117

NGAAHI TU’UTU’UNI KI HE TUKUHAU PA’ANGA HU MAI 2008

Fokotu’utu’u ‘o e Ngaahi Tu’utu’uni

1. Hingoa nounou mo e Kamata’anga
2. ‘Uhinga’ilea
3. Sino’i Pa’anga Malolo kuo Fakangofua
4. Taha nofo-fonua
5. Ngaahi Pisinisi malu’i fakataimi
6. Tukuhau pa’anga hu mai muli
7. Kuletiti tukuhau muli
8. Tu’unga fengaue’aki tau’ataina
9. Founga fakafehoanaki ‘o e totongi ‘ikai ala pule‘i
10. Founga totongi toe fakatau atu
11. Founga totongi tanaki
12. Vahevahe ‘a e tupu
13. Ngaahi Fakamatala
14. Ko e mahu’inga ‘o ha tukuhau ke ta’ofi mei he vahe ‘o ha ngaue
15. Fakapapau ‘o e taha ngaue
16. Tohi fakamo’oni ki hono ta’ofi ‘o e tukuhau
17. Fakamatala Faka-mahina ‘o e Ta’ofi tukuhau
18. Ngaahi Fakamatala Faka-Ta’u ‘o e Ta’ofi Tukuhau
19. Ngaahi Totongi Fakafoki
20. Ngaahi Foomu

3. Sino’i pa’anga malolo kuo fakangofua

(1) ‘I he tu’utu’uni ni -

“kinautolu ‘oku mo’ui fakafalala”, ‘i he’ene fekau’aki mo ha memipa
‘o ha sino’i pa’anga, ‘oku ‘uhinga ia ki ha mali mo ha fanau ‘o e
memipa; mo e

“taha pule ngaue” ‘oku kau ai ha taha fengaue’aki ‘o ha taha pule
ngaue.

(2) Kuo pau ko e ngaahi sino’i pa’anga malolo kuo fakangofua ‘eni ki
he ngaahi taumu’a ‘o e Lao ni -

(a) ha sino’i pa’anga taha pule ngaue kuo fakangofua; mo
(b) ha sino’i pa’anga taautaha kuo fakangofua.

(3) Kuo pau ki ha sino’i pa’anga ke hoko ko ha sino’i pa’anga taha pule
ngaue kuo fakangofua ki ha ta’u fakapa’anga ‘o kapau -

(a) ko e sino’i pa’anga ko ha pa’anga tauhi, monuu, pe sino’i pa’anga
malolo;

(b) ko e sino’i pa’anga ko ha sino’i pa’anga ‘oku hokohoko;
(c) ko e sino’i pa’anga na’e fokotu’u mo tokanga’i ‘e ha taha pule

ngaue ki he tefito’i taumu’a ki he pe fakatou’osi ‘o e ongo taumu’a
ko ‘eni-

(i) ko hono ‘oatu ha ngaahi monuu ki he kau ngaue ‘a e taha
pule ngaue ‘i ha’ane malolo pe ‘i ha toe ngaahi tu’unga kehe
‘oku fakangofua ‘e he Komisiona Pule; pea

(ii) ko e ‘oatu ‘o e ngaahi monuu kia kinautolu ‘oku mo’ui
fakafalala ‘i he taha ngaue ‘i ha pekia ‘a e taha ngaue;

(d) na’e tokoni atu ‘a e taha pule ngaue ki he sino’i pa’anga ‘i he ta’u
felave’i mo e taha ngaue takitaha ‘a ia ‘oku memipa ‘i he
sino’ipa’anga;

(e) ko e sino’i pa’anga ‘oku ‘ikai ke fakangofua ke tali ha ngaahi
pa’anga tatanaki, pea na’e ‘ikai ke tali ha ngaahi pa’anga tatanaki
‘i he ta’u mei ha taha kehe mei he taha pule ngaue mo e kau
ngaue ‘a e pule ngaue;

(f) na’e fakaha kakato ki he taha ngaue ‘a ‘ene ngaahi totonu ke ne
ma’u ha ngaahi monuu mei he sino’i pa’anga;

(g) ‘oku malu ‘aupito ‘a e ngaahi totonu ‘a e kau ngaue mo kinautolu
‘oku mo’ui fakafalala kiate kinautolu ke nau ma’u ‘a e ngaahi
monuu mei he sino’i pa’anga ‘o fakatatau ki he’enau ngaahi
pa’anga tatanaki mo e pa’anga hu mai ‘oku ma’u mei ai;

(h) ko e vaha’a taimi ngaue si’isi’i taha ki hono ma’u ‘o e ngaahi
monuu ‘o e ngaahi pa’anga tatanaki ‘a e taha pule ngaue ko e ta’u
‘e 3;

i122

FAKALAHI KI HE KASETE ‘A E PULE‘ANGA TONGA
KASETE MAKEHE

Fika 10 Monite 21 Sanuali 2008

120

LAO KI HE TUKUHAU PA’ANGA HU MAI 2007
(Kupu 93)

NGAAHI TU’UTU’UNI KI HE TUKUHAU PA’ANGA HU MAI 2008

‘I HONO NGAUE’AKI ‘a e ngaahi mafai kuo foaki ‘e he kupu 93 ‘o e Lao ki
he Tukuhau Pa’anga Hu Mai, ‘oku fakahoko ‘e he Komisiona Pule ‘o e Tanaki
Pa’anga Hu Mai ‘i he loto ki ai ‘a e Kapineti, ‘a e ngaahi tu’utu’uni ko ‘eni –

1. Hingoa nounou mo e kamata’anga

(1) ‘E ui ‘a e Ngaahi Tu’utu’uni ni ko e Ngaahi Tu’utu’uni ki he Tukuhau
Pa’anga Hu Mai 2008.

(2) Kuo pau ki he Ngaahi Tu’utu’uni ni ke kamata ngaue’aki ‘i he ‘aho
tatau mo e Lao ki he Tukuhau Pa’anga Hu Mai 2007.

2. ‘Uhinga’i lea

(1) ‘I he Ngaahi Tu’utu’uni ni -

“Lao” ‘oku ‘uhinga ia ki he Lao ki he Tukuhau Pa’anga 2007;

“taha ngaue” ‘oku ‘uhinga ia ki ha tokotaha ‘oku ne ma’u ha mahu’inga
‘a ia ‘oku fiema’u ke ta’ofi mei ai ha tukuhau ‘i he Vahe 4 ‘o e Konga
8 ‘o e Lao;

“taha pule ngaue” ‘oku ‘uhinga ki ha taha ‘oku fiema’u ke ne ta’ofi ha
mahu’inga mei hono totongi ‘i he Vahe 4 ‘o e Konga 8 ‘o e Lao;

“ta’u fakapa’anga” ‘oku ‘uhinga ki ha vaha’a taimi ko e mahina ‘e
taha ua ‘o ngata ‘i he ‘aho 30 ‘o Sune;

“vaha’a taimi totongi” ‘oku ‘uhinga pe ‘oku totongi ‘a e taha ngaue –

(a) fakamahina, mahina ‘e taha;
(b) fakauike ua, uike ‘e ua; pe
(c) fakauike, uike ‘e taha;

“tu’unga fengaue’aki tau’ataina” ‘oku ‘uhinga ki ha taha ‘oku alea
mo ha taha ‘oku ‘ikai ke na fengaue’aki;

“ola fengaue’aki tau’ataina” ‘oku ‘uhinga ki he ola ‘e ma’u ‘o kapau
‘e kau atu ‘a e taha ‘ikai pule’i ‘i he fehu’aki tatau ‘i he ngaahi tu’unga
tatau;

“fehu’aki ‘oku ‘ikai pule’i kae ala fakatatau” ‘i he ‘ene felave’i mo ha
fehu’aki ‘oku pule’i, ‘oku ‘uhinga ki ha fehu’aki ‘oku ‘ikai pule’i ‘oku
ne fakakakato ha taha ‘o e ngaahi tu’unga ko ‘eni -

(a) ko e faikehekehe ‘o kapau ‘e ‘i ai, ‘i he vaha’a ‘o e ongo fehu’aki
pe ‘i he vaha’a ‘o e ni’ihi ‘oku nau fakahoko ‘a e fehu’aki ‘a ia
‘oku ‘ikai ke ne uesia lahi ‘a e mahu’inga ‘i he maketi tau’ataina,
‘a e tu’unga fakakatoa hono toe fakatau atu pe ko e mahu’inga
tanaki ki ai ‘a e totongi fakalahi, pe ko fe pe ‘e hoko; pe

(b) ‘o kapau ko e ngaahi faikehekehe ‘oku lave ki ai ‘i he palakalafi
(a) ‘e ‘ikai te ne uesia lahi ‘a e mahu’inga ‘i he maketi tau’ataina,
‘a e tu’unga fakakatoa hono toe fakatau atu pe ko e mahu’inga
tanaki ki ai ‘a e totongi fakalahi, ‘e ala fakahoko pe ha ngaahi
fakalelei fakapotopoto ke to’o ‘a e ngaahi uesia lahi ‘o e ngaahi
faikehekehe ko ia;

“fehu’aki ‘oku pule’i” ‘oku ‘uhinga ia ki he fehu’aki ‘i he vaha’a ‘o
ha kaunga ngaue fengaue’aki;

“mahu’inga tanaki ki ai ‘a e totongi fakalahi” ‘oku ne ma’u ‘a e ‘uhinga
‘i he tu’utu’uni 11(2)(b);

“tu’unga fakakatoa hono toe fakatau atu” ‘oku ‘uhinga ia ki he
mahu’inga ‘oku toe fakatau atu ‘aki kole mei ai ‘a e tu’unga fakakatoa;

“totongi toe fakatau atu” ‘oku ‘uhinga ia ki ha totongi ‘o ha koloa kuo
fakatau mei ha taha fengaue’aki pea fakatau atu ki ha taha ‘oku ‘ikai
fengaue’aki;

“fehu’aki” ‘oku ‘uhinga ki ha fakatau atu, tukuatu, lisi, laiseni, no,
pa’anga tatanaki, totonu ke ngaue’aki ha koloa pe fakahoko ‘o ha
ngaahi ngaue;

“taha ‘oku ‘ikai pule’i” ‘oku ‘uhinga ki ha ni’ihi ‘oku ‘ikai pule’i;

“fehu’aki ‘oku ‘ikai ke pule’i” ‘oku ‘uhinga ki he ngaahi fehu’aki ‘i
he vaha’a ‘o ha kaunga ngaue ‘oku ‘ikai pule’i.

(2) Ko e ngaahi kupu’i lea kehe ‘oku ngaue’aki ka ‘oku ‘ikai ke
faka’uhinga’i ‘i he Ngaahi Tu’utu’uni ni ‘oku ne ngaue’aki ‘a e ‘uhinga
‘oku faka’uinga’aki ‘i he Lao.

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(i) kapau kuo ngata ‘a e totonu ‘a e taha ngaue ke ne ma’u ‘a e ngaahi
monuu ‘o e ngaahi pa’anga tatanaki ‘a e taha pule ngaue, ‘e
vahevahe atu ki he kau ngaue kehe ‘a e ngaahi monuu ko ia ‘i ha
ngaahi tu’unga fakapotopoto;

(j) ‘i he taimi kotoa pe lolotonga ‘a e ta’u, ko e mahu’inga ‘a e ngaahi
no ki he, mo e ngaahi koloa kuo ‘inivesi ‘i he taha pule ngaue
‘oku ‘ikai ke lahi hake ‘i he peseti ‘e hongofulu ‘o e totongi ‘o e
ngaahi koloa kotoa ko ia;

(k) ko e ngaahi monuu ‘a ia ‘oku ‘i ai ‘a e totonu ki ai ‘a e kau
ngaue pe taha tauhi ‘oku ‘ikai ke hulu ‘o fakatatau ki he –

(i) vahenga ‘oku totongi ki he taha ngaue;
(ii) vaha’a taimi ngaue; mo e
(iii) ngaahi monuu kehe ‘e ala ‘oatu ki he taha ngaue ‘e he taha

pule ngaue; pea

(l) ko e mahu’inga ‘o e ngaahi koloa ‘a e sino’i pa’anga ‘oku ‘ikai
ke hulu ia ‘i he mahu’inga, ‘oku fiema’u ke ‘oatu ‘a e ngaahi
monuu ‘o fakatatau ki he ngaahi pa’anga tatanaki ‘oku
‘amanaki ke fakahoko fakapotopoto ki he, mo e pa’anga hu
mai ‘oku ‘amanaki ke ma’u fakapotopoto ‘e he sino’i pa’anga ‘i
he ngaahi ta’u ka hoko mai.

(4) Kuo pau ki ha sino‘i pa‘anga ke hoko ko ha sino‘i pa‘anga taautaha
kuo fakangofua ki ha ta’u fakapa’anga ‘o kapau -

(a) ko e sino’i pa’anga ko ha pa’anga tauhi, monuu pe sino’i pa’anga
malolo;

(b) ko e sino’i pa’anga ko ha sino’i pa’anga ‘oku hokohoko;
(c) ko e sino’i pa’anga na’e fokotu’u mo tokanga’i ‘e ha taha pule

ngaue ki he tefito’i taumu’a ki he pe fakatou’osi ‘o e ongo
taumu’a ko ‘eni-

(i) ko hono ‘oatu ha ngaahi monuu ki he kau memipa ‘o e sino’i
pa’anga ‘i ha’anau malolo; pea

(ii) ko e ‘oatu ‘o e ngaahi monuu kiate kinautolu ‘oku mo’ui
fakafalala kiate kinautolu ‘o e memipa ‘i ha pekia ‘a e
memipa;

(d) ko e ngaahi totonu ‘a e kau memipa mo kinautolu ‘oku mo’ui
fakafalala kiate kinautolu ke nau ma’u ‘a e ngaahi monuu mei he
sino’i pa’anga ‘oku malu ‘aupito pea ko e memipa kuo fakaha
mahino ki ai ‘enau ngaahi totonu;

(e) ‘i he taimi kotoa pe lolotonga ‘a e ta’u, ko e mahu’inga ‘a e no ki
he kau memipa ‘oku ‘ikai hulu ‘i he peseti ‘e hongofulu ‘o e
totongi ‘o e ngaahi koloa kotoa; pea

ko e lahi ‘a e pa’anga mohe ‘a e kautaha ki he ngaahi me’a ‘amanaki
hoko ka ‘oku te’eki ke hoko na’e to’o ‘i he ta’u fakapa’anga ki mu’a ‘i
he tu’utu’uni si’i (3)(c).

(3) Kuo pau ke kau ki he ngaahi to’o ki ha ta’u fakapa’anga kuo fakangofua
ki ha kautaha nofo-fonua ‘oku nau fakahoko ha malu’i fakataimi ‘a e
-

(a) lahi ‘a e ngaahi ‘eke na’e tali ‘e he kautaha ‘i he ta’u kole mei ai
ha mahu’inga na’e ma’u pe ala ma’u ‘i ha aleapau ki hono toe
malu’i, malu’i (quarantee), malu’i (security) pe malu’i
(indemnity);

(b) lahi ‘o e ngaahi fakamole fakapa’anga ‘a e kautaha lolotonga ‘i
he ta’u; mo

(c) palanisi ‘o e pa’anga mohe ‘a e kautaha ki he me’a ‘amanaki
hoko ka ‘oku te’eki ke hoko ‘i he peseti ‘oku ngaue’aki ‘e he
kautaha ‘i he faka’osinga ‘o e ta’u.

(4) Kuo pau ke kau ki he pa’anga hu mai fakakatoa ki ha ta’u fakapa’anga
‘o ha kautaha ‘ikai nofo-fonua ‘oku nau fakahoko ha pisinisi malu’i
fakataimi ’a e -

(a) totongi malu’i fakakatoa na’e ma’u ‘e he kautaha ‘i he ta’u ki ha
malu’i mei ha me’a ‘e hoko ‘i Tonga, kau ai ‘a e ngaahi totongi
malu’i‘i hono toe malu’i ka ‘ikai ke kau ai ‘a e ngaahi totongi
malu’i kuo fakafoki ki he taha malu’i;

(b) ha komisoni pe fakamole fakapa’anga na’e ma’u mei hono toe
malu’i ‘o ha me’a ‘amanaki hoko ‘i Tonga mo ha pa’anga hu mai
ma’u mei hono ‘inivesi ‘o e ngaahi totongi malu’i ‘oku ha ‘i he
palakalafi (a); mo e

(c) lahi ‘a e pa’anga mo he a e kautaha ki he ngaahi me’a ‘amanaki
hoko ka ‘oku te’eki ke hoko na’e to’o ‘i he ta’u fakapa’anga ki
mu’a ‘i he tu’utu’uni si’i (5)(c).

(5) Kuo pau ke kau ki he ngaahi to’o kuo fakangofua ki ha kautaha ‘ikai
nofo-fonua ‘oku nau fakahoko ha pisinisi malu’i fakataimi ’a e -

(a) lahi ‘a e ngaahi ‘eke na’e tali ‘e he kautaha ‘i he ta’u ‘o fakatatau
ki he ngaahi me’a ‘amanaki hoko ‘i Tonga kole mei ai ‘a e
mahu’inga na’e ma’u pe ala ma’u ‘i ha aleapau toe malu’i, malu’i
(guarantee), malu’i (security) pe malu’i (indemnity);

(b) ‘a e lahi ‘a e ngaahi fakamole fakapa’anga ‘a e fakafofonga na’e
fakahoko ‘e kautaha ‘i Tonga ‘i he ta’u; mo e

(c) palanisi ‘a e pa’anga mohe ‘a e kautaha ki he ngaahi me’a
‘amanaki hoko ka ‘oku te’eki ke hoko ‘i Tonga ‘i he peseti na’e
ngaue’aki ‘e he kautaha ‘i he faka’osinga ‘o e ta’u.

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(f) ko e ngaahi monuu ‘a ia ‘oku ‘i ai ‘a e totonu ki ai ‘a e kau memipa
pe kinautolu ‘oku mo’ui fakafalala kiate kinautolu ‘oku ‘ikai ke
hulu ia ‘o fakatatau ki he tu’unga ‘a ‘ene pa’anga tatanaki ki
he sino’i pa’anga mo e vaha’a taimi ‘o ‘ene memipa.

(5) ‘E ngofua ki he Komisiona Pule ke ne fakaha ha sino’i pa’anga ko ha
sino’i pa’anga kuo fakangofua ki ha ta’u fakapa’anga neongo kuo
‘ikai faipau kakato ki he ngaahi fiema’u ‘o e tu’utu’uni si’i (3) pe (4)
neongo ka kuo fakahoko ‘a e konga lahi ’o e ngaahi fiema’u ko ia.

(6) ‘E ngofua ki ha talasiti pe pule ‘o ha sino’i pa’anga ke ne tohi kole ki
he Komisiona Pule ke fakamo’oni’i kuo fakangofua ‘a e sino’i pa’anga
malolo ko ia.

(7) ‘O kapau kuo fakahoko ha tohi kole ‘i he tu’utu’uni si’i (6), kuo pau
ki he Komisiona Pule ke ne fakamo’oni’i, ‘i ha fanongonongo tohi,
ko e sino’i pa’anga ko ha sino’i pa’anga malolo kuo fakangofua ‘o
kapau ko e sino’i pa’anga ‘oku faipau ki he ngaahi fiema’u ‘i he
tu’utu’uni si’i (3) kapau ko e sino’i pa’anga ‘a ha taha pule ngaue pe
ko e ngaahi fiema’u ‘i he tu’utu’uni si’i (4) kapau ko ha sino’i pa’anga
taautaha pe kuo fakahoko ‘a e konga lahi ’o e ngaahi fiema’u ‘a e
tu’utu’uni si’i (5).

(8) Ko ha tohi fakamo’oni kuo tuku atu ‘i he tu’utu’uni si’i (7) ‘e hokohoko
atu pe ‘a hono ngaue’aki kae ‘oua kuo fakafoki ‘e he Komisiona Pule.

(9) ‘O kapau kuo tuku atu ‘e he Komisiona Pule ha tohi fakamo’oni ‘i he
tu’utu’uni si’i (7), kuo pau ki he talasiti pe pule ‘o e sino’i pa’anga ke
ne fanongonongo ‘i ha tohi ki he Komisiona Pule ha fa’ahinga liliu ‘e
malava ke ne uesia ‘a e tu’unga ‘a e sino’i pa’anga ko ha sino’i pa’anga
malolo kuo fakangofua ‘i loto ‘i he ‘aho ‘e 7 hili ‘a e hoko ‘a e liliu.

(10) Kuo pau ki he Komisiona Pule ke ne fakafoki, ‘i ha fanongonongo
tohi, ha tohi fakamo’oni na’e tukuatu ‘i he tu’utu’uni si’i (7) ‘o kapau
‘oku ne fiemalie ko e sino’i pa’anga ‘oku ‘ikai ke toe faipau pe
fakahoko ha konga lahi ‘o e ngaahi fiema’u ‘i he tu’utu’uni si’i (3) pe
(4), pe ko e ha pe me’a ‘e hoko, pea ko hono fakafoki ko ia kuo pau ke
fakahoko ‘i he ‘aho na’e fakaha ‘i he tohi fanongonongo.

(11) Ko ha tu’utu’uni ‘a e Komisiona Pule ki ha tohi kole ‘i he tu’utu’uni
si’i (6) pe ke fakafoki ha tohi fakamo’oni ‘i he tu’utu’uni si’i (10) ko
e tu’utu’uni tukuhau ki he ngaahi taumu’a ‘o e Lao ki hono Pule’i ‘o
e Ngaahi Ngaue Tanaki Pa’anga Hu Mai 2002.

(12) Ko ha talasiti pe pule ‘o ha sino’i pa’anga ‘oku ‘ikai ke ne fakaha ki
he Komisiona Pule ha liliu ‘o fakatatau ki he tu’utu’uni si’i (9) ‘oku
ne fakahoko ha hia pea kuo pau ke ne ala mo’ua ‘i ha’ane halaia ki
he totongi pa’anga ‘ikai toe lahi hake ‘i he $10,000.

4. Taha nofo-fonua

(1) Kuo pau ki he tu’utu’uni ko ‘eni ke ngaue’aki ki he ngaahi taumu’a ‘o
e kupu 4(3) ‘o e Lao, ‘a ia ‘oku ne fakaha ‘a e ngaahi tu’utu’uni ki he
tokotaha takitaha ko e taha nofo-fonua.

(2) Fakatatau ki he tu’utu’uni si’i (3), ‘i hono fika’i ‘a e lahi ‘o e ngaahi
‘aho ‘oku ‘i Tonga ai ha taha ‘i ha ta’u fakapa’anga ki he ngaahi taumu’a
‘o e kupu 4(3)(b) ‘o e Lao -

(a) ha konga ‘o ha ‘aho ‘oku ‘i Tonga ai ha taha ( kau ai ‘a e ‘aho
na’e tu’uta ai mo mavahe atu mei Tonga) kuo pau ke lau ko e
‘aho kakato ‘a ‘ene ‘i heni; pea

(b) ko e ngaahi ‘aho ko ‘eni ‘a ia ‘e ‘i heni ai ha taha ‘a ia ko e ‘aho
kakato pe konga kuo pau ke lau ia ko e ‘aho kakato ‘a ‘ene ‘i heni -

(i) ‘aho malolo fakapule’anga;
(ii) ‘aho malolo kau ai mo e tohi fakamo’oni puke;
(iii) ‘aho ‘a ia ko e ngaue ‘a e taha ‘i Tonga ni na’e uesia koe

‘uhi ko ha tuku ngaue, angatu’u fakakaungaue, toloi ‘i hano
ma’u mai ‘o ha ngaahi me’angaue, ngaahi tu’unga ‘o e
matangi ‘oku ‘alotamaki pe ko ha ngaahi tu’unga ‘o e fa’ahi
ta’u; mo ha

(iv) ‘aho na’e ‘i heni ai ha taha ko ha’ane folau ‘eve’eva ‘i Tonga
kimu’a, lolotonga pe hili ha ngaue na’e fakahoko ‘e he taha
ko ia ‘i Tonga.

(3) Kuo pau ki ha ‘aho ‘e taha pe konga ‘o ha ‘aho ‘a e ‘i heni ha taha ‘i
Tonga ki he tefito’i ‘uhinga ko ha’ane tatali fakataimi ‘i ha’ane folau
‘i ha vaha’a ‘o ha ongo fonua kehe mei Tonga ke ‘oua na’a lau ko ha
‘aho ia ‘oku ne ‘i Tonga ai.

5. Ngaahi pisinisi malu’i fakataimi

(1) ‘I he tu’utu’uni ni, ko e “malu’i fakataimi” ‘oku ‘uhinga ia ki ha
fa’ahinga malu’i ‘oku ‘ikai ko ha malu’i mo’ui.

(2) Kuo pau ke kau ’i he mahu’inga fakakatoa ‘o e pa’anga hu mai ki ha
ta’u fakapa’anga ‘a ha kautaha nofo-fonua ‘oku nau fakahoko ha
pisinisi malu’i fakataimi ‘a e –

(a) ngaahi totongi malu’i fakakatoa na’e ma’u mei he kautaha ‘i he
ta’u ki hano malu’i ‘o ha me’a ‘e hoko, kau ai ‘a e ngaahi totongi
malu’i ki hono toe malu’i ka ‘oku ‘ikai ke kau ai ‘a e ngaahi
totongi malu’i na’e fakafoki ki he taha malu’i;

(b) komisoni pe pa’anga fakamole na’e ma’u mei hono toe malu’i ‘o
ha me’a ‘e hoko mo ha pa’anga hu mai ‘e ma’u mei hono ‘inivesi
‘o e ngaahi totongi malu’i; pea

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6. Tukuhau pa’anga hu mai muli

(1) ‘I he tu’utu’uni ni,

“monuu faka’ekonomika” ‘oku kau ai –
(a) ha koloa;
(b) ha ngaue;
(c) ha totongi pe ngaahi totongi kehe
(d) ‘a e totonu ke ngaue’aki pe ma’u ‘a e tatau hiki pe peteni, pe

ngaahi koloa fakaepoto pe fakangaue’anga;
(e) ‘a e totonu ke ‘ave ha koloa fakaenatula ‘oku ma’u pe pule’i ‘e he

pule’anga ‘o ha fonua muli; pe
(f) ha to’o pe fakahoko ‘o ha fatongia fakaaleapau; pea

“monuu faka’ekonomika pau”, ‘i he’ene felave’i mo ha fonua muli,
‘oku ‘uhinga ia ki ha monuu faka’ekonomika ‘oku ‘ikai ke ma’u ha
konga lahi ‘o e ngaahi tu’unga tatau –

(a) ki he taha kotoa pe ‘oku kau ki he tukuhau pa’anga hu mai kuo
hilifaki fakalukufua ‘e he fonua muli; pe

(b) ‘o kapau ‘oku ‘ikai ke ‘i ai ha tukuhau pa’anga hu mai kuo hilifaki,
ko e tokolahi ‘o e fonua fakalukufua.

(2) Kuo pau ki he tu’utu’uni ni ke fakahoko ki he ngaahi taumu’a ‘o e
kupu 61 mo e 62 ‘o e Lao, ‘a ia ‘oku ne ‘oatu ki he ni’ihi nofo-fonua
ha faka’ataa mei he tukuhau liunga ua fakavaha’apule’anga.

(3) Kuo pau ki ha tukuhau (levy) muli ke tukuhau pa’anga hu mai muli ‘o
kapau ‘oku ne fakakakato ‘a e ngaahi tu’unga ni-

(a) ‘oku hilifaki ‘e he fonua muli ‘a e tukuhau (levy);
(b) ko e tukuhau (levy) ko ha tukuhau; pea
(c) ko e tukuhau ko e konga lahi ‘oku tatau mo e tukuhau pa’anga hu

mai kuo hilifaki ‘e he Lao.

(4) Fakatatau ki he tu’utu’uni si’i (5), kuo pau ki ha tukuhau (levy) muli
ko ha tukuhau ‘o kapau ‘oku fiema’u ha totongi pau ‘o fakatatau ki he
mafai ‘o e fonua muli ‘oku nau hilifaki ‘a e ngaahi tukuhau ka ‘oku
‘ikai ko ha tautea, tautea pa’anga, totongi tupu pe ko ha fatongia tatau.

(5) Kuo pau ki ha tukuhau (levy) muli ke ‘ikai ko ha tukuhau ki he
ngata’anga ‘a ia ko ha taha fekau’aki mo e tukuhau (levy) ‘oku ne
ma’u pe ‘oku ‘iai ha’ane totonu ke ne ma’u, fakahangatonu pe
ta’efakahangatonu, ha monuu faka’ekonomika pau mei he fonua muli
ko ha fetongi ‘o e totongi ‘o fakatatau ki he tukuhau (levy).

(6) Fakatatau ki he tu’utu’uni si’i (7), ko e tukuhau ko e konga lahi ‘oku
fakatatau ki he tukuhau pa’anga hu mai kuo hilifaki ‘i he Lao ‘o kapau
kuo fakakakato ‘a e ngaahi tu’unga ko ‘eni -

(d) ko e mahu’inga ‘oku toe ko e ola fengaue’aki tau’ataina.

(3) Ko e tu’unga fakakatoa hono toe fakatau atu ‘o ha taha ‘i ha fehu’aki
‘oku pule’i ‘e ala fakapapau’i ia ‘aki ‘a e -

(a) tu’unga fakakatoa hono toe fakatau atu ‘oku ma’u ‘e he taha ‘i
hono fakatau mai ‘o e koloa ‘o fakatau atu ‘i ha fehu’aki ‘oku
‘ikai pule’i ‘e ala fakatatau; pe

(b) tu’unga fakakatoa hono toe fakatau atu ‘oku ma’u ‘e ha taha
tau’ataina ‘i ha fehu’aki ‘oku ‘ikai pule’i ‘e ala fakatatau.

11. Founga Totongi Tanaki

(1) Ko e founga totongi tanaki ‘oku ne fakapapau’i pe ko e mahu’inga
ko ia ‘oku totongi ‘i ha fa’ahinga fehu’aki ‘oku pule’i, ‘oku ne
‘omai ha ola tau’ataina ‘i ha fekau’aki mo e mahu’inga tanaki ki ai
‘a e totongi fakalahi ‘oku fakamahu’inga’i ‘i ha fa’ahinga fehu’aki
‘oku ‘ikai pule’i ka ‘oku ala fakatatau.

(2) Kuo pau ke ngaue’aki ki hono fakapapau’i pe ko e ola ‘i he founga
totongi tanaki ‘a e ngaahi sitepu ko ‘eni -

(a) fakapapau’i ‘a e totongi ‘oku tuku mai ‘e ha taha ‘i ha fehu’aki
‘oku pule’i; pea

(b) ki he mahu’inga ko ‘eni ‘e tanaki ki ai ‘a e totongi fakalahi (‘oku
‘iloa ia ko e “mahu’inga tanaki ki ai ‘a e totongi fakalahi”) ke
ma’u ai ha tupu ‘oku totonu fakatatau ki he ngaahi fatongia kuo
fakahoko pea mo e tu’unga ko ia ‘o e maketi; pea

(c) ko e mahu’inga ‘oku ma’u mei ai ko e ola tau’ataina

(3) Ko e mahu’inga tanaki ki ai ‘a e totongi fakalahi ‘o ha taha ‘i ha fehu’aki
‘oku pule’i, ‘e ala lava ke fakapapau’i ‘i ha fekau’aki mo e –

(a) mahu’inga tanaki ki ai ‘a e totongi fakalahi ‘e ma’u ‘e he taha ko
ia ‘i ha fehu’aki ‘oku ‘ikai pule’i ka ‘oku ala fakatatau; pe

(b) mahu’inga tanaki ki ai ‘a e totongi fakalahi ‘e ma’u ‘e ha taha
tau’ataina ‘i ha fehu’aki ‘oku ‘ikai pule’i ka ‘oku ala fakatatau.

12. Vahevahe ‘a e Tupu

(1) Ko e founga ki he vahevahe ‘o e tupu ‘e ala lava ‘o ngaue’aki ia kapau
ko e ngaahi fehu’aki ‘oku nau fu’u fengaue’aki ‘e ‘ikai ke lava ke
fakapapau’i ‘a e ola tau’ataina ia ‘i ha founga mavahe.

(2) Ko e founga ki he vahevahe ‘o e tupu ‘oku ne fakapapau’i ‘a e ola
tau’ataina ‘i he makatu’unga ‘i hono fa’u ‘e he kau fengaue’aki ha
paatinasipi pea felotoi ke vahevahe ‘a e tupu ‘i ha founga ‘e lava pea
na’e loto ki ai ha taha tau’ataina ‘i he ‘uhinga ko ‘enau fengau’aki
tau’ataina.

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(a) ko e tukuhau ‘oku hilifaki ‘i he’ene felave’i mo e ngaahi me’a ‘e
tupu mei ai ha ma’u ‘o ha pa’anga hu mai, ngaahi ma’u pe ngaahi
tupu ‘i he Lao; mo e

(b) ko e mahu’inga ala tukuhau’i ‘oku fika’i ia ‘aki hono kole mei he
pa’anga hu mai fakakatoa na’e ma’u ha ngaahi fakamole
fakapa’anga lahi pea ko e holoki mahu’inga pe totongi ‘osi ‘o ha
mo’ua ‘o e ngaahi fakamole tefito’i pa’anga ‘e ala ngaue’aki ki
he pa’anga hu mai ko ia.

7. Kuletiti tukuhau muli

(1) Kuo pau ke ngaue’aki ‘a e ngaahi tu’utu’uni ni ki he ngaahi taumu’a
‘o e kupu 62 ‘o e Lao, ‘a ia ‘oku ne ‘oatu ha fakangofua ki ha kuletiti
tukuhau muli.

(2) Fakatatau ki he tu’utu’uni si’i (3), kuo pau ke fakangofua ki ha taha
nofo-fonua ke ne ma’u ha kuletiti tukuhau muli ‘I he kupu 62 ‘o kapau
‘oku ‘oatu ‘e he taha ko ia ki he Komisiona Pule ‘a e ngaahi tohi
ngaue ko ‘eni -

(a) ‘o kapau ’oku to’o ‘a e tukuhau muli ‘i he feitu’u ‘oku ma’u ai,
ha fakapapau ‘a e taha pule ngaue ‘o e pa’anga hu mai kuo ‘osi
to’o ‘a e tukuhau mo ha tatau kuo fakamo’oni’i ‘o e tali totongi
mei he taha pule ngaue kuo ne ma’u mei he ma’u mafai tukuhau
muli fekau’aki mo e tukuhau kuo ‘osi to’o; pe

(b) ‘i ha toe me’a kehe, ko e tatau mo’oni pe tatau kuo fakamo’oni’i
‘o e tali totongi na’e ma’u mei he ma’u mafai tukuhau muli ki he
tukuhau na’e totongi.

(3) ‘O kapau ‘oku ‘ikai lava ‘e he taha nofo fonua ‘o ‘oatu ‘a e ngaahi tohi
ngaue ‘oku ha ‘i he tu’utu’uni si’i (2)(a), ‘e ngofua ki he Komisiona
Pule ke ne tali ha toe fakamo’oni kehe ‘o e totongi ‘o e tukuhau ‘o
hange ko ia ‘e tu’utu’uni ‘e he Komisiona Pule.

8. Tu’unga Fengaue’aki tau’ataina

(1) ‘I hono fakapapau’i ‘o ha pa’anga hu mai ‘o ha taha mei ha fehu’aki
mo ha taha fengaue’aki, kuo pau ki he Komisiona pule ke ne ngaue’aki
‘a e tu’unga fengaue’aki tau’ataina.

(2) ‘E fakakakato ‘e ha fehu’aki ‘oku pule’i ‘a e ngaahi tu’unga fengaue’aki
tau’ataina ‘o kapau ko e ola ‘o e fehu’aki ‘oku tatau mo e ola
fengaue’aki tau’ataina.

(3) Fakatatau ki he tu’utu’uni si’i (6), kuo pau ke ngaue’aki ‘a e ngaahi
founga ko ‘eni ki he ngaahi taumu’a ‘a hono fakapapau’i ‘o ha ola
fengaue’aki tau’ataina -

(a) founga fakafehoanaki ‘o e totongi ‘ikai ala pule’i;
(b) founga totongi toe fakatau atu;
(c) founga mahu’inga tanaki; pe
(d) founga vahevahe ‘o e tupu.

(4) Kuo pau ‘e toki ngaue’aki ‘a e founga ‘i he tu’utu’uni si’i (3)(d) ‘o
kapau ‘e ‘ikai ke lava ‘o ngaue’aki totonu ’a e ngaahi founga ‘i he
tu’utu’uni si’i (3)(a), (b) mo e (c).

(5) ‘I he vaha’a ‘o e ngaahi palakalafi (a), (b), mo e (c) ‘o e tu’utu’uni si’i
(3), kuo pau ke ngaue’aki ‘a e founga ‘a ia, hili ‘a hono vakai kotoa ‘a
e ngaahi mo’oni’i me’a mo e ngaahi tu’unga, ‘oku ne ‘oatu ‘a e founga
falala’anga taha ke ma’u ‘a e ola fengaue’aki tau’ataina totonu.

(6) ‘Okapau ‘oku ‘ikai lava ke ma’u ha ola fengaue’aki tau’ataina totonu
‘i hono ngaue’aki ‘o e ngaahi founga ‘i he tu’utu’uni si’i (3), ‘e ngofua
ki he Komisiona Pule ke ne ngaue’aki ha toe founga, kau ai ‘a e founga
makatu’unga ‘i he tupu, ke fakapapau’i ‘oku tatau ‘a e ola fengaue’aki
tau’ataina mo e tu’unga fengaue’aki tau’ataina.

9. Founga fakafehoanaki ‘o e totongi ‘ikai ala pule’i

Ko e founga fakafehoanaki ‘o e totongi ‘ikai ala pule’i ‘oku ne fakapapau’i
pe koe mahu’inga ‘oku totongi ‘i ha fehu’aki ‘oku pule’i ‘e mau mei ai ha
ola fengaue’aki tau’ataina ‘i he’ene felave’i ki he mahu’inga ‘oku totongi
‘i ha fehu’aki ‘ikai pule’i ala fakafehoanaki.

10. Founga totongi toe fakatau atu

(1) Ko e founga totongi toe fakatau atu ‘oku ne fakapapau’i pe ko e
mahu’inga na’e totongi ‘i ha fehu’aki ‘oku pule’i ‘e ma’u mei ai ola
fengaue’aki tau’ataina ‘i he ‘ene felave’i ki he tu’unga fakakatoa hono
toe fakatau atu na’e ma’u ‘i ha fehu’aki ‘oku pule’i ‘e ala fakatatau.

(2) Kuo pau ke ngaue’aki ‘a e ngaahi founga ko ‘eni ‘i hono fakapapau’i
‘o ha ola fengaue’aki tau’ataina ‘i he founga totongi toe fakatau atu -

(a) fakapapau’i ‘a e totongi toe fakatau atu;
(b) mei he tu’unga fakakatoa hono toe fakatau atu ‘a ia ‘oku ne

fakafofonga’i ‘a e mahu’inga ‘oku ne kapui ‘a e ngaahi fakamole
ki he toe fakatau atu moe fakangaue kehe ‘a e taha ko ia, pea
fekau’aki mo e ngaahi fatongia kuo fakahoko kau ki ai ‘a e ngaahi
koloa na’e ngaue’aki mo e ngaahi me’a ‘e malava ke hoko na’e
kau ki ai, ma’u ha tupu ‘oku fe’unga; pea

(c) mei he mahu’inga koia ‘oku kole mei ai ha toe ngaahi fakamole
kehe fekau’aki mo hono fakatau mai ‘o e koloa, ‘o hange koe
tute; pea

128 129

(3) ‘E ngofua ki he Komisiona Pule ke ne malava ‘o fakapapau’i ‘a e
vahevahe ‘a e ngaahi pa’anga tatanaki ‘i he makatu’unga ‘o ha tokoni
‘analaiso, ‘analaiso ‘oku toe, pe ko ha toe makatu’unga kehe ’i hano
vakai’i ‘a e katoa ‘o e mo’oni’i me’a pea mo e ngaahi ‘atakai.

(4) Kuo pau ko e ngaahi tupu fakakatoa mei he ngaahi fehu’aki ‘oku pule’i
‘i he ‘analaiso pa’anga tatanaki, ‘e vahevahe ia ‘i he makatu’unga ‘o e
mahu’inga natula tatau mo e ngaahi fatongia na’e ‘osi fakahoko ‘e he
tokotaha takitaha ‘oku nau kau ‘i he fehu’aki ‘oku pule’i.

(5) Kuo pau ko e ngaahi tupu fakakatoa mei he ngaahi fehu’aki ‘oku
pule’i ‘i he ‘analaiso ‘oku toe, ’e vahevahe ia fakatatau ki heni-

(a) ko e taha kotoa pe ‘oku vahevahe ki ai ‘a e tupu fe’unga ke ne
’oatu ki he taha ko ia mo ha tefito’i pa’anga hu mai ‘oku totonu ki
he fa’ahinga ‘o e ngaahi fehu’aki na’e kau ki ai ‘a e taha ko ia;
pea

(b) ko ha ngaahi tupu makehe ‘oku toe ‘i he ‘osi ‘a e vahevahe ‘i he
palakalafi (a) ‘e vahevahe ia kiate kinautolu ‘oku tau’ataina kuo
fakapapau’i ka ‘e vakai’i ia fakatatau ki he ngaahi mo’oni’i me’a
kotoa mo e ‘atakai.

(6) Koe’uhi ko e taumu’a ‘o e tu’utu’uni si’i 5(a), ko e tefito’i pa’anga hu
mai ‘e fakapapau’i ia ‘i ha fakatatau ki he pa’anga hu mai mei he
maketi ki he ngaahi fehu’aki natula tatau ‘e ha taha tau’ataina.

13. Ngaahi Fakamatala

(1) Koe’uhi ko e taumu’a ‘o e Lao ko e pa’anga hu mai ‘i he kupu 74 kuo
pau ke fakatatau ki he Foomu 1 ‘i he Tepile pea mo ha fakamatala ‘i
he kupu 75 kuo pau ke fakatatau ki he Foomu 2 ‘i he Tepile.

(2) Ko ha fakamatala ‘oku fiema’u ke ‘ave ‘i he tu’utu’uni-si’i 14(1) kuo
pau ke ‘ave ‘i ha founga ‘oku fakaha ‘i he tu’utu’uni 23 ki he 25 ‘o e
Ngaahi Tu’utu’uni ki hono Pule’i ‘o e Ngaahi Ngaue Tanaki Pa’anga
Hu mai 2003.

14. Ko e mahu’inga ‘o ha tukuhau ke ta’ofi mei he vahe ‘o ha ngaue

(1) Ko ha taha pule ngaue kuo tu’utu’uni ke ne ta’ofi ha tukuhau mei ha
totongi ‘o e pa’anga hu mai ki ha taha ngaue ‘i he kupu 76 ‘o e Lao
kuo pau ke ne ta’ofi ‘a e tukuhau fakatatau ki he tu’utu’uni ni.

(2) Fakatatau ki he tu’utu’uni-si’i (5), kapau kuo ‘ave ‘e ha taha ngaue ki
he taha pule ngaue ha tohi fakaha, ko e mahu’inga ‘o e tukuhau ke
ta’ofi ‘e he taha pule ngaue mei he totongi ‘o e vahe ki he taha ngaue
‘i ha vaha’a taimi totongi (‘oku ha ‘i he konga ni ko e “taimi totongi
lolotonga”) kuopau ke fika’i ia ‘i he founga ko ‘eni-

(b) ko e taha ngaue, ‘i ha’ane fakaha ‘i ha tohi ki he taha pule ngaue,
‘oku ne fakafoki ‘a e tohi fakapapau;

(c) ko e taha ngaue ’ikai toe ngaue ma’ae taha pule ngaue; pe
(d) ko e Komisiona Pule ke ne fakapapau’i ‘i ha fanongonongo ‘i ha

‘i ha nusipepa ‘oku tufaki lahi ‘i he fonua , pe ‘i ha fanongonongo
tohi ki he taha pule ngaue, ko e tohi fakapapau ‘o ha taha ngaue
‘oku ‘ikai ke toe ngaue’aki.

(5) Kuo pau ki he taha ngaue ke ne ‘ave ha tohi fakapapau taha ngaue
fo’ou ‘o kapau ko e ngaahi tu’unga ‘oku fe’unga ki hono fika’i ‘o e
mahu’inga ‘o e tukuhau ke ta’ofi ‘i he tu’utu’uni 14 kuo liliu.

(6) Kuo pau ki ha tohi fakapapau taha ngaue fo’ou ke ne tukuatu ‘i loto
‘i ha ‘aho ‘e 7 ‘a e liliu ko ia kuo hoko.

(7) Kuo pau ki ha taha pule ngaue -

(a) ke ne ‘ave ki he Komisiona Pule ‘a e tatau mo’oni ‘o e tohi
fakapapau; pea

(b) tauhi ha tatau ‘o e tohi fakapapau ‘o e taha ngaue ‘i ha ta’u ‘e
5.

(8) Ko ha taha ngaue ‘oku ne ‘ave ha tohi fakapapau taha ngaue ‘oku
fepaki mo e tu’utu’uni ni, ‘oku ne fakahoko ha hia pea ‘e ala mo’ua ‘o
kapau ‘e halaia ki ha tautea totongi ‘ikai ke toe lahi hake ‘i he $5,000.

16. Tohi fakamo’oni ki hono ta’ofi ‘o e tukuhau

(1) ‘I he Ngaahi Tu‘utu‘uni -

“taha ngaue” ‘oku ‘uhinga ia ki ha taha ‘oku ne ma’u ha mahu’inga na’e
ta’ofi mei ai ‘a e
tukuhau ‘i he Vahe IV ‘o e Konga IX ‘o e Lao; pea

“taha pule ngaue” ‘oku ‘uhinga ia ki ha taha kuo fiema’u ke ne ta’ofi ‘a e
tukuhau ‘i he Vahe 4 ‘o e Konga 8 ‘o e Lao mei ha totongi kuo fai.

(2) Ko ha tohi fakamo’oni ‘o e ta’ofi ‘o e tukuhau ‘oku fiema’u ‘i he kupu
85(1) ‘o e Lao, ke ‘ave ia ‘e he taha pule ngaue ki he taha ngaue ‘i
he’ene ta’ofi ha tukuhau ngaue kuopau ke ‘i he Foomu 4 ‘i he Tepile
pea ko ha ta’ofi ha tukuhau mei ha toe vahe ke ‘ave mei he taha totongi
ki ha taha tali totongi nofo fonua kuopau ke ‘i he Foomu 5 ‘i he Tepile
pea ki ha taha tali totongi ‘ikai ke nofo fonua kuopau ke ‘i he Foomu
6.

131134

A- B
C

‘a ia ko e-

A ko e mahu’inga ‘o e tukuhau ‘e ala totongi, ‘e fika’i ia ‘i hano
ngaue’aki ‘a e tu’unga totongi kuo fakangofua mai ‘e he
Tu’utu’uni Fakataha Tokoni ki he pa’anga hu mai faka-ta’u ‘o e
tokotaha ngaue, ka ‘e fika’i ia fakatatau ki he tu’utu’uni-si’i (3).

B ko e mahu’inga ‘o e tukuhau ‘oku ta’ofi mei he ngaahi totongi
kuo fai ki he taha ngaue ‘i he ngaahi vaha’a taimi totongi ‘i he
ta’u faka-pa’anga; pea

C ko e lahi ‘o e vaha’a taimi totongi ‘oku toe ‘i he ta’u faka-pa’anga,
kau ki ai mo e vaha’a taimi lolotonga.

(3) Ko e pa’anga hu mai faka-ta’u ‘o ha taha ngaue ‘i ha ta’u faka-pa’anga
ki he taumu’a ‘a e mata’itohi A ‘o e founga ‘i he tu’utu’uni-si’i (2)
kuopau ke fika’i ia fakatatau ki he founga ko ‘eni-

(D + E) x F/G

‘a ia ko –

D ko e mahu’inga ia ‘o e pa’anga hu mai ‘a e taha ngaue kuo totongi
‘e he taha pule ngaue ki he taha ngaue ‘i he vaha’a taimi totongi
lolotonga;

E ko e mahu’inga ‘o e pa’anga hu mai kuo totongi ‘e he taha pule
ngaue ki he taha ngaue ‘i he ngaahi vaha’a taimi totongi kuo ’osi
‘i he ta’u faka-pa’anga;

F ko e lahi ‘o e ngaahi vaha’a taimi totongi ‘i he ta’u faka-pa’anga;
mo e

G ko e lahi ‘o e ngaahi vaha’a taimi totongi kuo kakato ‘i he ta’u
faka-pa’anga, fakakau ki ai mo e vaha’a taimi lolotonga.

(4) Kuo pau ki ha taha ngaue ke ne fakaha ki he Komisiona Pule ‘i ha
tohi-

(a) kapau ‘oku totongi ‘e he taha pule ngaue ‘a e pa’anga hu mai ki
he taha ngaue ‘i ha tu’unga kehe mei he faka-mahina, faka-uike
ua, pe faka-uike; pe

(b) kapau ‘oku ‘i ai ha liliu ‘i he vaha’a taimi totongi ‘o ha taha
ngaue ‘i he ta’u faka-pa’anga.

(5) Kapau kuo fakaha ‘e ha taha pule ngaue ki he Komisiona Pule fakatatau
ki he tu’utu’uni-si’i (4), kuo pau ki he Komisiona Pule ke ne fale’i ‘a
e taha pule ngaue, ‘i ha tohi, ‘a e mahu’inga ‘o e tukuhau ke ta’ofi ‘e
he taha pule ngaue mei he pa’anga hu mai kuo totongi ki he taha ngaue
pea ‘e ta’ofi leva ‘e he taha pule ngaue ‘a e tukuhau fakatatau ki ai.

(6) Kapau ‘oku te’eki ke ‘ave ‘e he taha ngaue ki he taha pule ngaue ha
tohi fakaha, ko e mahu’inga ‘o e tukuhau ke ta’ofi ‘e he taha pule
ngaue mei he totongi ‘o e pa’anga hu mai ki he taha ngaue ‘i ha
fa’ahinga vaha’a taimi pe, ke fika’i ia fakatatau ki he founga ni-

H x J

‘a ia ko e –

H ko e mahu’inga lahitaha ia ki he tu’unga totongi kuo fakaikiiki ‘i
he tu’unga totongi ‘o e tukuhau kuo fakangofua ‘i he finangalo
ki ai ’Ene ‘Afio ‘i he Fakataha Tokoni; pea

J ko e mahu’inga ‘o e pa’anga hu mai kuo totongi ki he taha ngaue.

(7) Neongo ‘a e tu’utu’uni-si’i (6), ‘e ngofua ki he Komisiona Pule ke ne
ngaue’aki ‘a e tu’unga fakakatoa si’isi’i taha ‘i ha tohi kole mei ha
taha ngaue, ‘a ia ko ‘ene pa’anga hu mai faka-katoa ki he ta’u ‘oku si’i
hifo ia ‘i he mahu’inga ‘o e tu’unga ma’olunga taha.

15. Fakapapau ‘o e taha ngaue

(1) Fakatatau ki he tu’utu’uni-si’i (2), ‘e ngofua ki ha taha ngaue ke ne
‘oatu ha tohi fakapapau taha ngaue ki he’ene taha pule ngaue.

(2) Kuo pau ki he taha ngaue ke ‘oua na’a ne ‘ave ha’ane tohi fakapapau
taha ngaue ki he taha pule ngaue lolotonga ‘oku ‘i ai ha tohi fakapapau
‘e taha ‘oku lolotonga ngaue’aki, tuku kehe ’o kapau ‘oku fakaha ‘i he
tu’utu’uni-si’i (4)(a).

(3) Kuo pau ki ha tohi fakapapau taha ngaue ke ‘i he Foomu 3 ‘oku ha ‘i
he Tepile pea ke fakamo’oni ki ai ‘a e taha ngaue.

(4) Ko ha tohi fakapapau ‘a ha taha ngaue kuo ‘ave ‘i he tu’utu’uni ni ki
ha taha pule ngaue ke ngaue’aki mei he kamata’anga ‘o e ‘uluaki vaha’a
taimi totongi, ‘i he ‘osi hono ‘ave ‘o e tohi pea ‘e ngaue’aki ia kae
‘oua leva-

(a) ‘e ‘ave ‘e he taha ngaue ki he taha pule ngaue ha tohi fakapapau
taha ngaue fo’ou;

132 133

(3) Ko ha taha pule ngaue kuopau ke ne ‘ave ‘a e tohi fakamo’oni ta’ofi
tukuhau ki he taha ngaue taki taha ‘i he ta’u faka-pa’anga ‘i loto ‘i he
‘aho ‘e taha fa ‘i he faka’osinga ‘o e ta’u, pea ke tuku ‘e he taha pule
ngaue ha tatau ‘o e tohi fakamo’oni ki he ta’ofi tukuhau ‘i he vaha’a
taimi ko e ta’u ‘e 5.

(4) Ka ‘i ai ha taha ngaue ‘oku ngata ‘e ne ngaue ki he taha pule ngaue
lolotonga ‘o ha ta’u faka-pa’anga, ko e taha pule ngaue kuopau ke ne
‘ave ki he taha ngaue‘i loto ‘i he ‘aho ‘e fitu ‘i he taimi na’e tuku ai ‘a
e ngaue ‘a e taha ngaue, ha tohi fakamo’oni ta’ofi tukuhau ke kapui ‘a
e konga ‘o e ta’u kimu’a ‘i he tuku ngaue ‘i he ‘aho faka’osi ‘o e
ngaue ‘a e taha ngaue.

(5) Ko ha taha ngaue kuo ne ma’u ha tohi fakamo’oni ta’ofi tukuhau ‘i he
tu’utu’uni-si’i (4) kuopau ke ne ‘ave ‘a e tohi fakamo’oni ki he’ene
pule ngaue fo’ou ‘i loto ‘i he ‘aho ‘e fitu ‘i he’ene kamata ngaue.

(6) Ko ha taha pule ngaue kuo ’osi ‘ave ki ai ha tohi fakamo’oni ‘i he
tu’utu’uni-si’i (5) kuopau ke ne fakakaukau’i ‘a e mahu’inga ‘oku
‘asi ‘i he tohi fakamo’oni ‘i he taimi ‘oku ne ngaue’aki ai ‘a e tu’utu’uni
14 ki he vahe ngaue ‘oku totongi ki he taha ngaue, ki he ta’u faka-
pa’anga ‘oku felave’i mo e tohi fakamo’oni.

(7) Ko ha taha totongi ‘oku ne ta’ofi ha tukuhau ‘i he konga 77, 78, 79 ‘o
e Lao kuopau ke ne ‘ave ha tohi fakamo’oni ta’ofi tukuhau ki he
tokotaha ‘oku ne ma’u,‘i loto ‘i he ‘aho ‘e ua valu ‘i he faka’osinga ‘o
e mahina na’e pau ai ke ta’ofi ‘e he tokotaha ni ‘a e tukuhau.

(8) Ko ha tohi fakamo’oni ta’ofi tukuhau kuopau ke ‘ave mei he taha
ngaue pe taha tali totongi-

(a) ‘i ha tiliva fakafo’ituitui ‘e he taha ngaue pe taha tali totongi; pe
(b) ko ha meili’i ‘i ha tohi faka tu’asila ki he tu’asila meili ‘a e taha

pule ngaue pe taha tali totongi.

(9) Ka ‘i ai ha tohi fakamo’oni ta’ofi tukuhau kuo meili’i fakatatau ki he
tu’utu’uni-si’i 8(b) kuo fakafoki ki he taha pule ngaue pe taha tali
totongi ‘oku te’eki ke tiliva, ko e taha pule ngaue pe taha tali totongi
kuopau ke ne ‘ave ‘a e tohi fakamo’oni ki he Komisiona Pule.

(10) Ko ha taha ngaue pe taha tali totongi kuo mole, kaiha’asi pe maumau
‘ene tohi fakamo’oni ta’ofi tukuhau, ke ne tohi kole ki he taha pule
ngaue pe taha tali totongi ki ha tatau ‘o e tohi fakamo’oni.

(11) Ka ‘i ai ha tohi kole kuo fai ‘i he tu’utu’uni-si’i (10), ko e taha pule
ngaue pe taha totongi kuopau ke ne talangofua ki he tohi kole ‘i loto ‘i
he ‘aho ‘e fitu pea ko e tohi fakamo’oni kuo ‘ave kuopau ke
faka’ilonga’i mahino ko e “tatau”.

135

(12) Ka mate ha taha ngaue pe taha tali totongi ‘i he lolotonga ‘o e ta’u
faka-pa’anga, ko e talasiti ‘o e koloa ‘o e taha ngaue pe taha tali totongi
ke ne tohi kole, ki he taha pule ngaue pe taha totongi ki ha tohi
fakamo’oni ta’ofi tukuhau ki he konga ko ia ‘o e ta’u kimu’a ‘a e mate
‘a e taha ngaue pe taha tali totongi.

(13) Ko ha taha ngaue pe taha tali totongi ‘oku ‘amanaki ke faka’osi ‘ene
hoko ko e tokotaha nofo fonua fakafo’ituitui ‘i ha ta’u faka-pa’anga ‘e
lava ke tohi kole ki ha taha ngaue pe taha totongi ki ha tohi fakamo’oni
ta’ofi tukuhau ki he konga ‘o e ta’u kimu’a ‘a e taimi na’e ‘osi ai ‘a e
hoko ‘a e taha ngaue pe taha tali totongi ko ha taha nofo fonua
fakafo’ituitui.

(14) Ka ‘i ai ha tohi kole kuo fakahoko ‘i he tu’utu’uni-si’i (12) pe (13),
kuo pau ke ‘oatu ‘e he taha pule ngaue pe taha totongi ki he talasiti pe
taha ngaue pe taha tali totongi ha tohi fakamo’oni ‘i loto ‘i he ‘aho ‘e
fitu hili hono fakahoko ‘a e tohi kole.

(15) Kuo pau ki ha taha pule ngaue pe taha totongi kuo ngata ‘ene fakahoko
pisinisi ke ne ‘oatu ha tohi fakamo’oni ta’ofi tukuhau ki he taha ngaue
pe taha tali totongi kotoa kimu’a pea ngata ‘ene fakahoko pisinisi.

(16) Ko ha taha ngaue pe taha totongi ‘oku ‘ikai ke ne tuku mai ha tohi
fakamo’oni ta’ofi tukuhau ‘o fakatatau mo e fiema’u ‘a e tu’utu’uni
ni, ‘oku ne fakahoko ‘a e hia pea kuo pau ‘e ala mo’ua ‘o kapau ‘e
halaia ki ha tautea pa’anga ‘ikai ke toe laka hake ‘i he $5,000.

17. Fakamatala Faka-mahina ‘o e Ta’ofi tukuhau

Ko ha taha ‘oku ta’ofi tukuhau ‘oku fiema’u ke ne fakahu ki he Komisiona
Pule ha fakamatala ‘o e tukuhau kuo ta’ofi mei he ngaue, totongi tupu mo
e totongi nofo kelekele ‘i he kupu 86(3). Kuo pau ke fakahu ‘a e fakamatala
mo e totongi ki he Komisiona Pule ‘i loto ‘i he ‘aho ‘e 28 hili ‘a e ngata’anga
‘o e mahina ‘a ia na’e fakahoko ai ‘a e totongi pea kuopau ke ‘i he Foomu
7 ‘i he Tepile.

18. Ngaahi Fakamatala Faka-Ta’u ‘o e Ta’ofi Tukuhau

Ko ha fakamatala faka-ta’u ‘o e ta’ofi tukuhau ‘oku fiema’u ke fakahu ki
he Komisiona Pule ‘i he kupu 86(2) ‘o e Lao, kuo pau ke ‘i he Foomu 8 ‘i
he Tepile.

19. Ngaahi Totongi Fakafoki

(1) Koe’ uhi ko e ngaahi taumu’a ‘o e kupu 92(2) ‘o e Lao, ko e tohi kole
ki ha totongi fakafoki kuo pau ke fakahoko ‘i he Foomu 9 ‘oku ha he
tepile.

(2) Ko ha foomu ‘oku tu’utu’uni ke ‘ave ‘i he tu’utu’uni-si’i (1), kuo pau
ke ‘ave ‘i he founga ‘oku tu’utu’uni ‘i he ngaahi tu’utu’uni 23 ki he 25
‘o e Ngaahi Tu’utu’uni ki he Ngaahi Ngaue Tanaki Pa’anga Hu Mai
2003.

20. Ngaahi Foomu

‘E ngofua ki he Komisiona Pule ke ne fakaha pea pulusi ‘i ha nusipepa
‘oku tufaki lahi ‘i he fonua, ha foomu ki he ngaahi taumu’a ‘o ha tohi kole,
fanongonongo, pe ko ha tohi kehe ke fakahu ‘i he Lao pe ko e Ngaahi
Tu’utu’uni ni.

Na’e fa’u ‘i Nuku’alofa ‘i he ‘aho 16 ‘o Sanuali, 2008.

Komisiona Pule Pa’anga Hu Mai.

136 137

139142

INCOME TAX ACT 2007/LAO KI HE TUKUHAU PA‘ANGA HU MAI´ 2007

Form 1/Foomu 1
NON-RESIDENT SHIPPING OWNERS AND CHARTERERS

WITHHOLDING TAX RETURN
FAKAMATALA TUKUHAU TA’OFI ‘A E KAKAI ‘IKAI NOFO FONUA

‘OKU ‘I AI HONAU VAKA MO VAKA NO
Income Tax Regulations 2007/Ngaahi Tu’utu’uni ki he Tukuhau Pa‘anga Humai´ 2007

(Regulation 14/Tu’utu’uni 14)
NOTES: Under sections 7 and 73 of the Income Tax Act 2007 a return from the master operating a ship belonging
to a non-resident person is required to be lodged with the Chief Commissioner before the departure of the ship
from a port in Tonga unless an arrangement is in place with the Chief Commissioner. Tax is imposed at the rate
of 3% of the gross amount derived from the carriage of passengers, livestock, mail, merchandise or goods
embarked in Tonga. This is the final liability of the non- resident owner or operator of the ship. The Chief
Commissioner will determine the amount of income tax due and notify the master of the ship, in writing, of the
amount due. The master is liable for the amount due and the Commissioner of Revenue will not grant a port
clearance until the amount due has been paid or satisfactory arrangements for payment have been made.
FAKATOKANGA’I: ‘I he malumalu ‘o e konga 7 mo e 73 ‘o e Lao ki he Tukuhau´ 2007, ‘oku fiema’u ‘a e
‘eikivaka ‘oku´ ne pule’i ‘a e vaka ‘o ha taha ‘ikai nofo fonua ke´ ne fakahu atu ha fakamatala ki he Komisiona
Pule´ kimu’a ‘a e mavahe ‘a e vaka´ mei he uafu ‘i Tonga´. ‘Oku hilifaki ha tukuha’u peseti ‘e 3 ‘i he lahi
fakalukufua ‘oku ma’u mei he uta ‘o e kau pasese´, fanga monumanu mo’ui, meili, koloa fakatau pe koloa ‘oku
fakaheka ‘i Tonga. Ko e mo’ua faka’osi ia ‘o e tokotaha ‘ikai nofo fonua ‘oku ‘a’ana ‘a e vaka´ ke totongi´. ‘E
toki tu’utu’uni ‘e he Komisiona Tanaki Pa‘anga´ ‘a e lahi ‘o e tukuhau vahenga ke totongi´ pea ‘oatu ha tohi ki
he ‘eikivaka´ mo e lahi ‘o e tukuhau ke totongi´. Ko e fatongia ia ‘o e ‘eikivaka´ ke totongi ‘a e tukuhau´ pea ‘e
‘ikai ke ‘oatu ‘e he Komisiona Tanaki Pa’anga´ ha tohi faka’ataa mei he uafu´ kae’oua leva ke totongi ‘a e

pa’anga ‘oku fiema’u´ pe ‘i ai ha femahino’aki ki hono fakahoko ‘o e totongi´.

Tax Identification Number (TIN)
If you do not have a TIN complete a Form 4 -
Non-Individual Application for TIN
of the Schedule to the Revenue
Services Administration Regulations.
FIKA TUKUHAU ‘O E TAHA TUKUHAU (FTTT)
Kapau ‘oku ‘ikai hao fika tukuhau, fakafonu e
Foomu 4 – tohi kole ‘ikai ko ha taha taautaha
ki he FTTT ‘o e Tepile ki he Ngaahi Tu’utu’uni
ki hono Pule’i ‘a e Ngaahi Tu‘utu‘uni ki hono Pule‘i
‘a e Ngaahi Ngaue Tanaki Pa‘anga Humai
Name of Shipping Company Principal
Hingoa ‘o e Kautaha Vaka Pule

Trading Name
Hingoa Fefakatau’aki

Address of Company
Tu’asila ‘o e Kautaha
Contact for return
Taha ke fetu’utaki ki ai
Contact phone number
Fika telefoni ke fetu’utaki ki ai

Name of owner of ship
Hingoa ‘o e tokotaha ‘a’ana ‘a e vaka´

Total Gross Amount/Lahi Fakakatoa Fakalukufua Total Tax deducted or tax due/Tukuhau
(from calculation sheet/mei he pepa fika’i e totongi´) Fakakatoa ‘oku to’o pe ke totongi

(from calculation sheet/mei he
pepa fika’i e totongi´)

See reverse for calculation sheet/Vakai ki he tu’a peesi´ ki he pepa fika’i e totongi´
I declare that all the information I have given on this tax return is true and correct/’Oku ou fakamo’oni ko e ngaahi fakamatala

kotoa kuo´ u ‘oatu ‘i he fakamatala tukuhau ko eni´ ‘oku mo’oni mo tonu:

Signature/Fakamo’oni hingoa ……………………………………Date/’Aho........./......../...…

Designation of person signing (for example officer, agent etc)………………………… 00

Tu’unga ‘o e tokotaha ‘oku fakamo’oni´ (hange ko e ‘ofisa, fakafofonga mo e ngaahi tu’unga pehee´)

PAY-IN-SLIP/LA’ITOHI-KE-FAKAHA’AKI E TOTONGI´

Either take this return with your payment to LBD RSD Office or post the return and
cheque to/‘Ave ‘a e fakamatala ko eni´ mo ho’o totongi´ ki he Va’a ki he Pisinisi
Lalahi´ ‘i he ‘Ofisi ‘o e Potungue Tanaki Pa’anga´ pe ko ho’o li ‘i he meili´ fakataha
mo e sieke´ ki he:

REVENUE SERVICES DEPARTMENT/ POTUNGUE TANAKI PA’ANGA
Large Business Division Va’a Pisinisi Lalahi
PO Box 7 Puha 7
Nuku’alofa Nuku’alofa
Tonga Tonga

TIN
Fika Tukuhau
Period
Vaha’a taimi From (Mei): To (Ki):
Amount
Lahi ‘oku totongi

Please include any late payment penalties for this period with this payment
(Kataki ‘o fakakau mai ai pe mo ha totongi tautea tomui ki he vaha’a taimi ko eni´)

CALCULATION SHEET/PEPA FIKA’I ‘O E TOTONGI´

TYPE/FA’AHINGA MONTHLY GROSS RATE TAX DEDUCTED
AMOUNT ON MANIFEST PESETI ‘O E TUKUHAU OR TAX PAYABLE

LAHI FAKALUKUFUA % TUKUHAU ‘OKU TO’O PE
FAKAMAHINA TUKUHAU KE TOTONGI

‘I HE MENIFESI´

Passengers (Kau Psese) 3
Livestock (Monumanu mo’ui) 3
Mail (Meili) 3
Merchandise (Koloa Fakatau) 3
Goods (Koloa) 3
TOTAL (FAKAKATOA) 3

140 141

CALCULATION SHEET/PEPA FIKA’I E TOTONGI´

Name of ship Voyage No. Master of ship Date of departure Gross amount on Rate Tax Deducted or

Fika ‘o e vaka Folau fika: ‘Eikivaka ‘o e vaka´ of ship Manifest Tukuhau Tax payable

‘Aho ‘oku Lahi fakalukufa % Tukuhau ke To’o

mavahe ai e vaka´ ‘’i he Menifesi´/ pe ke Totongi
lisi e uta e vaka´

3

3

3

3

3

INCOME TAX ACT 2007/LAO KI HE TUKUHAU PA‘ANGA HUMAI 2007

Form 2/Foomu 2
NON-RESIDENT AIRCRAFT OWNERS OR CHARTERERS

WITHHOLDING TAX RETURN
FAKAMATALA TUKUHAU TA’OFI ‘A E KAKAI ‘IKAI NOFO FONUA

‘OKU ‘I AI HONAU VAKAPUNA MO E VAKAPUNA NO
Income Tax Regulations 2007/Ngaahi Tu’utu’uni ki he Tukuhau Pa‘anga Humai 2007 (Regulation

14/Tu’utu’uni 14)

NOTES: Under sections 7 and 74 of the Income Tax Act 2007 a non-resident aircraft person is
required to lodge a monthly return with, and pay any tax payable to, the Chief Commissioner
within 28 days after the end of the month. Tax is imposed at the rate of 3% of the gross amount
derived from the carriage of passengers, livestock, mail, merchandise or goods embarked in Tonga.
This is the final liability of the non- resident owner or operator of the aircraft. The Chief
Commissioner is treated as having served notice of the assessment on the non-resident at the time
the return is lodged.
FAKATOKANGA’I: ‘I he malumalu ‘o e konga 7 mo e 73 ‘o e Lao ki he Tukuhau´ 2007, ‘oku
fiema’u ha tokotaha ‘ikai nofo fonuai ‘oku felave’i mo e vakapuna´ ke´ ne fakahu ha fakamatala
tukuhau fakamahina, pea ke totongi mo ha tukuhau ‘oku fiema’u ke totongi ki he Komisiona
Pule´ ‘i loto ‘i he ‘aho ‘e 28 hili ‘a e ‘osi ‘a e mahina´. ‘Oku hilifaki ‘a e tukuhau peseti ‘e 3 ‘o e
lahi fakalukufua ‘oku ma’u mei he uta ‘o e kau pasese, fanga monumanu mo’ui, meili, koloa
fakatau pe koloa ‘oku fakaheka ‘i Tonga. Ko e mo’ua faka’osi ia ‘o e tokotaha ‘ikai nofo fonua
‘oku ‘a’ana pe fakalele ‘a e vakapuna´ ke totongi´. ‘Oku lau na’e ‘osi ‘oatu ‘e he Komisiona´ ha
tohi ki he fakafuofua’i ‘o e tukuhau ‘a e tokotaha muli´ ‘i he taimi ‘oku fakahu ai ‘a e fakamatala
tukuhau´.

Tax Identification Number (TIN)
If you do not have a TIN complete
a Form 4 - Non-Individual Application for
TIN of the Schedule to the Revenue
Services Administration Regulations
Fika Tukuhau ‘o e Taha Tukuhau (FTTT)
Kapau ‘oku ‘ikai hao fika tukuhau,
fakafonu e Foomu 4 – kole ‘ikai ko ha
taha taautaha ki he FTTT ‘o e Tepile ki he
Ngaahi Tu‘utu‘uni ki hono Pule‘i ‘a e
Ngaahi Ngaue Tanaki Pa‘anga Humai

Income Period Month (Mahina) Year(Ta’u)
Vaha’a Taimi ‘o e Pa’anga Humai

Name of Aircraft Company
Hingoa ‘o e Kautaha Vakapuna

Trading Name
Hingoa Fefakatau’aki

Address of Company
Tu’asila ‘o e Kautaha´

Name of agent (Hingoa ‘o e Fakafofonga)
Address for notices (Tu’asila fetu’utaki)
Phone number (Fika Telefoni)

Contact for return (Telefoni ke fetu’utaki ki ai
fekau’aki mo e fakamatala tukuhau´
Contact phone number/Telefoni

Total Gross monthly taxable amount Total Tax deducted or pay payable
(from calculation sheet on next page) (from calculation sheet on next page)
Tukuhau Fakalukufua fakamhina Tukuhau Fakakatoa ke to’o pe totongi
(Mei he Lau’ipepa Fika ‘i he Peesi hoko) (mei he lau’ipepa fika he peesi hoko´)

I declare that all the information I have given on this tax return, including any attachment, is
true and correct: (’Oku ou fakamo’oni ‘oku mo’oni mo tonu ‘a e ngaahi fakamatala kotoa kuo´
u ‘oatu ‘i he fakamatala tukuhau ko eni´, kau ki ai mo e ngaahi fakamatala kotoa ‘oku fakapipiki
atu heni)
Signature (Fakamo’oni hingoa)……………………………………Date ‘Aho.../.../…

143146

INCOME TAX ACT 2007/LAO KI HE TUKUHAU PA‘ANGA HUMAI 2007

Form 3/Foomu 3
EMPLOYEE DECLARATION/FAKAMATALA ‘A E TOKOTAHA NGAUE´
Income Tax Regulations 2008/Ngaahi Tu’utu’uni ki he Tukuhau Pa‘anga

Humai 2008 (Regulation 16/Tu’utu’uni 16)

NOTES: This form should be completed in duplicate. The employer must send the
original to Revenue Services Department and keep a copy with their records for 5
years
FAKATOKANGA’I: Kuo pau ke fakafonu ha tatau ‘o e foomu ko eni´. Kuopau ke
‘oatu ‘e he ngaue’anga´ ‘a e tatau mo’oni´ ki he Potungue Tanaki Pa’anga´ pea ke´
nau tauhi leva ‘i he’enau lekooti ‘a e tatau´ ‘i he ta’u ‘e 5

Section A/Konga A
Do not complete this form if you
already have a current employee To be completed by the employee.
declaration with another employer (Ke fakafonu ‘e he tokotaha ngue´)
except if you have changed jobs./
“Oua ‘e fakafonu ‘a e foomu ko eni´
‘okapau kuo´ ke ‘osi fakafonu ha
fakamatala ki ha toe ngaue’anga
tukukehe kapau kuo liliu ho’o ngaue´.

Surname/family name
Fakaiku/hingoa fakafmili

Christian/given name
Hingoa ‘Uluaki

Date of birth
‘Aho fa’ele’i

Address in Tonga
Tu’asila ‘i Tonga

On what basis are you paid Daily Lau’aho ❑ Weekly Fakauike ❑ Fortnightly Fakauike ua ❑
Anga fefe ho’o vahe´ Half-monthly vaeua‘i mahina ❑ Monthly Fakamahina ❑

What is your Tax Identification

Number (TIN)?
Fika Tukuhau ‘o e Taha Tukuhau (FTTT)

Have you made a separate Yes/’Io ❑ No/’Ikai ❑ If No, -
application for a TIN? Complete Form 3 – Individual
Kuo´ ke fakafonu ha kole Application for TIN of the Schedule
makehe ki he FTTT to the Revenue Services Regulations 2003/

Kapau ‘oku ‘ikai, fakafonu – e
Foomu 3 – Kole Taautaha ki FTTT ‘o e
Tepile ki he NgaahiTu‘utu‘uni ki he
Ngaahi Ngaue Tanaki Pa’anga Humai´ 2003

Status of employment Fulltime (Ngaue Taimi Kakato) ❑ Part-time (Ngaue Konga-taimi) ❑
Tu’unga Ngaue Casual (Ngaue Fakataimi) ❑ Labour hire (Ngaue Leipa) ❑

INCOME TAX ACT 2007/LAO KI HE TUKUHAU PA‘ANGA HUMAI´ 2007

Form 4/Foomu 4
TAX WITHHOLDING CERTIFICATE/TOHI FAKAMO’ONI TUKUHAU TA’OFI

(for employment income for employees/ki he pa’anga hkmai ‘a e kau ngue´)

Income Tax Regulations 2007/Ngaahi Tu’utu’uni ki he Tukuhau Pa‘anga Humai´ 2007
(Regulation 17/Tu’utu’uni 17)

NOTES:
This certificate should be completed by the employer. The original given to the
employee within 14 days of the end of the fiscal year. If an employee leaves your
employment during the fiscal year, you should give them this certificate within 7
days after they cease employment. The certificate should be delivered either personally
to the employee or by posting by prepaid letter addressed to their last known postal
address The employee should retain the certificate for a period of 5 years. An employee
commencing employment shall give this certificate to their new employer within 7
days of commencing employment.of income and another copy kept with your records
for 5 years.
FAKATOKANGA’I: Ko e tohi fakamo’oni ko eni´ ke fakafonu e he ngaue’anga´ ‘i ha
tatau ‘e ua pea ‘oange ‘a e tatau mo’oni´ ki he tokotaha ngaue´ ‘i loto ‘i he ‘aho ‘e
14 mei he ‘aho ‘oku ‘osi ai ‘a e ta’u fakapa’anga´. Kapau ‘e mavahe ha tokotaha
ngaue mei ho’o ngaue’anga´ lolotonga ‘a e ta’u fakapa’anga´, pea ‘oku totonu ke´
ke ‘oange kiate kinautolu ‘a e tohi fakamo’oni ko eni´ ‘i loto ‘i he ‘aho ‘e 7 hili ‘enau
malölö mei he ngaue´. Kuopau ke tufa fakahangatonu ‘a e tohi´ ni ki he tokotaha
ngaue´ pe li ‘i he meili´ ‘i ha tohi kuo ‘osi fakatu’asila pea fakasitapa ki honau
tu’asila fakamuimui taha´. Kuopau ke tauhi ‘e he tokotaha ngaue´ ‘a e tohi´ ni ‘i ha
ta’u ‘e 5. Kuopau ke ‘oange ‘e he tokotaha ngaue ‘oku kamata ‘i ha ngaue fo’ou ‘a e
tohi´ ni ki he’ene ngaue’anga fo’ou´ ‘i loto ‘i he ‘aho ‘e 7 mei he ‘aho ‘ene kamata
ngaue´.

Employee’s Tax Identification Number
(Fika tukuhau ‘o e tokotaha ngaue)

Fiscal year: 1 July ……. to 30 June …….

Ta’u fakapa’anga: 1 Siulai…….. ki he 30 Sune........

Name of employee
Hingoa ‘o e tokotaha ngaue´

Employee’s address
Tu’asila ‘o e tokotaha ngaue´

Date of birth
‘Aho fa’ele’i´

Name of employer
Hingoa ‘o e tokotaha ‘a’ana ‘a e
ngaue’anga

Employer Tax Identification Number
Fika tukuhau e tokotaha ‘a’ana ‘a e ngue’anga

144 145

Are you a Tongan resident for tax purposes? Ki he Yes/’Io ❑ No/’Ikai ❑
ngaahi ‘uhinga fakatukuhau´ ko e tokotaha nofo-
fonua Tonga koe?

Do you have another job(s)? Yes/’Io ❑ No/’Ikai ❑
‘Oku toe ‘i ai ha’o ngaahi ngaue kehe?

If Yes, please tell us their name(s)
Kapau ‘oku ‘i ai, ktaki ‘o tala mai honau hingoa´

NOTE: If you wish to apply for a reduction in
the rate of tax deducted, you will need to write
to the Chief Commissioner./
FAKATOKANGA’I: Kapau ‘oku´ ke fiema’u ke´
ke kole ke holoki ho’o tu’unga tukuhau ‘oku
to’o´, kuopau ke´ ke tohi ki he Komisiona Pule´. Yes/’Io ❑ No/’Ikai ❑

Declaration by payee/Fakamo’oni ‘a e tokotaha ‘oku ‘oatu ki ai e totongi´

I declare that the information I have given is true and correct.

‘Oku ou fakamo’oni ko e fakamatala kuo´ u ‘oatu´ ‘oku mo’oni mo tonu.

Signature/Fakamo’oni Hingoa ..........………….…Date ‘Aho...../..../…..

Section B/KONGA B To be completed by the employer
Ke fakafonu ‘e he tokotaha ha’ana ‘a e

ngue’anga´

What is your Tax Identification Number (TIN)?
(If you do not have a TIN, you should complete
either Form 3 or 4 Application for a TIN -
Individual or Non-Individual of the Schedule
to the Revenue Services Regulations 2003
and forward to Revenue Services with this
form together with the relevant identification)
Koeha ho Fika Tukuhau ‘o e Taha Tukuhau (FTTT)
? (Kapau ‘oku ‘ikai ha’o FTTT, fakafonu ‘a e
Foomu Kole FTTT 3 pe 4 – Tokotaha taautaha
pe Tokotaha ‘ikai taautaha ‘o e Tepile ki he
Ngaahi Tu‘utu‘uni ki he Ngaahi Ngaue Tanaki
Pa‘anga Humai 2003 pea ‘oatu
ki he Potungue Tnaki Pa’anga´ fakataha
mo e foomu ko eni´ mo e ngaahi fakamo’oni
‘oku taau ke ‘oatu´)
What is your registered business name or
trading name (or your individual name if
not in business)?
Koe ha e hingoa lesisita pe hingoa
fefakatau’aki (pe hingoa taautaha´
‘okapau ‘oku ‘ikai ko ha pisinisi)

Contact person
Tokotaha ke fetu’utaki ki ai ´

Contact phone
Telefoni ke fetu’utaki ki ai ´

Date you started paying this employee
(approximate date if unsure)/’Aho na’a´ ke
kamata totongi ai ‘a e tokotaha ngaue ko eni´ Day/’Aho Month/Mahina Year/Ta’u
(‘aho ofi ki ai kapau ‘oku´ ke ta’epau’ia)
Date you stopped paying this employee Day/’Aho Month/Mahina Year/Ta’u
(if applicable)/’Aho na’e ‘osi ai hono totongi
‘o e tokotaha ngaue´ ni(‘okapau ‘oku kaunga
ki ai)

Declaration by employer/Fakamo’oni ‘a e Tokotaha ha’ana ‘a e ngaue’anga
I declare that the information I have given is true and correct. ‘Oku ou fakamo’oni

ko fakamatala kuo´ u ‘oatu´ ‘oku mo’oni pea tonu

Signature/Fakamo’oni Hingoa ..........………….…Date ‘Aho...../..../…..

SEND: Please deliver or send original to:
Revenue Services Department PO BOX 7

Nuku’alofa TONGA
Kataki ‘o tiliva pe ‘oatu ‘a e tatau mo’oni´ ki he:

Potungaue Tanaki Pa’anga, Puha 7
Nuku’alofa, TONGA

147150

Employer’s address
Tu’asila ‘o e Ngaue’anga

Declaration/Fakamo’oni

I declare that the information I have given is true and correct.
(‘Oku ou fakamo’oni ko e fakamatala kuo´ u ‘oatu´ ‘oku mo’oni mo tonu)

Employer’s signature (or on his/her
behalf)…………………………….…Date/...../...../......’Aho...../...../..…
(Fakamo’oni ‘a e tokotaha ‘a’ana ‘a e ngaue’anga´ (pe ko e fakamo’oni
ma’ana)

Designation of person signing (for example officer, agent
etc)…………………………
(Tu’unga ‘o e tokotaha ‘oku fakamo’oni´ (hange ko e ‘ofisa, fakafofonga
mo e ngaahi tu’unga pehe)

Period of
Employment

Column 1

Vaha‘a
taimi ngaue
Kolomu 1

Total salary
and wages
Column 2

Fakakatoa e
Vahenga mo e
totongi ngaue

Kolomu 2

Total value
of motor
vehicle
benefit

Column 3

Fakakatoa
mahu‘inga e
monu‘ia ki
he me‘alele
Kolomu 3

Total value
of domestic

assistant
benefit

Column 4

Fakakatoa
mahu‘inga e

monu‘ia
ki he tokoni

faka‘api
Kolomu 4

Total value
of loan
benefit

Column 5

Fakakatoa
mahu‘inga e
monu‘ia ki

hano no
Kolomu 5

Total value
of any

property or
services
benefit

Column 6
Fakakatoa

mahu‘inga e
monu‘ia ki ha

koloa pe ngaue
Kolomu 6

Total value
of

accommoda-
tion or

housing
benefit

Column 7
Fakakatoa

mahu‘inga e
monu‘ia

ki he
nofo‘anga

pe fale
Kolomu 7

Total value
of any other

benefit
Column 8

Fakakatoa
mahu‘inga
‘o ha toe
monu‘ia

kehe
Kolomu 8

Total
gross

earnings
ADD

Column
2 2 to 8

Column 9

Fakakatoa
e Pa‘anga

Humai
Fakalukufua

TANAKI
e

Kolomu 2
ki he 8

Kolomu 9

Tax
deducted

Column
10

Tukuhau
‘oku to‘o

Kolomu 10

TOTAL/

Rent/ Totongi ki hono 7.5
ngaue’aki ha koloa

Management fees/ Totongi 15
ki hono pule’i

Insurance premium/Totongi 5
malu’i

Independent services/ Ngaahi 5
ngaue tau’atina

Any other fees or services/ 15
Fa’ahinga totongi kehe pe ngaue

Nature of Tongan sourced
payment to non-resident
Natula ‘o e pa’anga ‘oku
totongi mei Tonga ki he
kakai ‘oku ‘ikai ke nofo

fonua

Name of
payer

Hingoa ‘o e
tokotaha
‘oku´ ne

totongi atu
e pa’anga´

TIN

FTTT

Date of
payment

or if
over a
period
from/to
‘Aho ‘o

e
totongi
pe ko e
vaha’a
taimi
mei/ki

Gross
amount

of
payment

Lahi
totongi

Rate of
withholding

Lahi
totongi

Amount
Tax

withheld
Lahi ‘o

e
tukuna
Lahi ‘o

e
Tukuhau

Declaration/Fakamo’oni

I declare that the information I have given is true and correct.
’Oku ou fakamo’oni ko e fakamatala kuo´ u ‘oatu´ ‘oku mo’oni pea tonu

Signature/Fakamo’oni hingoa ………...............…….…Date/’Aho…../…../…..
Designation of person signing (for example officer, agent etc)……………………
Tu’unga ‘o e tokotaha ‘oku fakamo’oni´ (hange ko e ‘ofisa, fakafofonga mo e

tu’unga pehe)

148 149

INCOME TAX ACT 2007/LAO KI HE PA‘ANGA HUMAI 2007

Form 5/Foomu 5
TAX WITHHOLDING CERTIFICATE/TOHI FAKAMO’ONI TUKUHAU TA’OFI

(for interest and land rent income paid to Tonga residents)
(ki he tupu mo e pa’anga hu mai mei hono ngaue’aki e kelekele ‘oku totongi ki he kau

nofo fonua Tonga)
Income Tax Regulations 2007/Ngaahi Tu’utu’uni ki he Tukuhau Pa‘anga Humai´ 2007

(Regulation 17/Tu’utu’uni 17)

NOTES:
This certificate shall be completed by the payer of the payment in duplicate. The
original shall be given to the payee within 28 days after the end of the month in which
tax was withheld either personally or by posting by prepaid letter addressed to their
last known postal address. The certificate shall be retained by the payee for a period
of 5 years. The copy shall be kept by the payer for a period of 5 years.
FAKATOKANGA’I: Ko e tohi fakamo’oni ko eni´kuopau ke fakafonu ‘e he tokotaha
‘oku´ ne fakahoko atu e totongi´ pea ‘i ai mo hono tatau. Ko e tatau mo’oni´ kuopau
ke ‘oange fakahangatonu ia ki he tokotaha ‘oku´ ne ma’u ‘a e totongi´ pe ke li ‘i ha
tohi ‘osi fakatu’asila mo fakasitapa ki he tu’asila li tohi fakamuimui taha ‘oku ma’u´
‘i loto ‘i he ‘aho ‘e 28 hili ‘a e ‘aho na’e totongi ai e ta’ofi tukuhau´. Kuopau ke tauhi
‘e he tokotaha ngue´ ‘a e tohi fakamo’oni ko eni´ ‘i ha ta’u ‘e 5. Ko e tatau ‘o e tohi
fakamo’oni ko eni´kuopau ke tauhi ia ‘e he tokotaha ‘oku´ ne fakahoko atu e totongi´
‘i ha ta’u ‘e 5.

Tax Identification Number (TIN) of person receiving
the payment(s) (Fika Tukuhau’o e tokotaha tukuhau
(FTTT) ‘o ia‘oku´ ne ma’u mai e totongi´)

Year of Income /Ta’u ‘o e Pa’anga Humai´

Name of person receiving payment
Hingoa ‘o e tokotaha ‘oku´ ne ma’u e totongi´
Address/Tu’asila
Date of payment / if over a period
Aho ‘o e totongi´ / kapau ko e vaha’a taimi

Date(‘Aho):….………Period(Vaha’a taimi):
From (Mei)…../…..../.. To(Ki)…/…../...

Interest paid to Tongan residents
Tupu ki he kau nofo fonua Tonga 10
Rent paid to Minister of Lands

Totongi kelekele ki he Minisita Fonua 3

Declaration /Fakamo’oni
I declare that the information I have given is true and correct.
’Oku ou fakamo’oni ko e fakamatala kuo´ u ‘oatu heni´ ‘oku mo’oni pea tonu.

Signature/Fakamo’oni Hingoa ……………………………………Date/’Aho.../.../

Designation of person signing (for example officer, agent etc)……………
(Tu’unga ‘o e tokotaha ‘oku fakamo’oni (hange ko e ‘ofisa, fakafofonga mo e
ngaahi tu’unga pehe)

Nature of payment
Natula ‘o e totongi

Name of payer
Hingoa ‘o e tokotaha
‘oku ne totongi atu e

vahenga

TIN
FTTT

Gross
amount of
payment

Lahi
faka-

lukufua
‘o e

totongi

Rate of
withhold-

ing
Peseti
‘o e

tukuhau
ta‘ofi %

Amount of
Tax withheld

Lahi ‘o e
Tukuhau

Ta‘ofi

INCOME TAX ACT 2007/LAO KI HE TUKUHAU PA‘ANGA HUMAI 2007

Form 6/Foomu 6
TAX WITHHOLDING CERTIFICATE/TOHI FAKAMO’ONI TUKUHAU TA’OFI

(for payments from Tongan sourced income to non-residents)
(ki he totongi mei he pa’anga hkmai mei Tonga´ ni ki he kakai ‘oku ‘ikai nofo fonua)

Income Tax Regulations 2007/Ngaahi Tu’utu’uni ki he Tukuhau Pa‘anga Humai 2007
(Regulation 17/Tu’utu’uni 17)

NOTES:
This certificate should be completed by the payer of the payment in duplicate. The original
should be given to the payee within 28 days after the end of the month in which tax was withheld
either personally or by posting by prepaid letter addressed to their last known postal address.
The certificate should be retained by the employee for a period of 5 years. The copy should be
sent to Inland Revenue together with the tax withheld within 28 days after the end of the month
in which the person was required to withhold the tax.
FAKATOKANGA’I:
Ko e tohi fakamo’oni ko eni´ ke fakafonu ‘e he tokotaha ‘oku´ ne fakahoko atu e totongi´ pea ‘i
ai mo hono tatau. Ko e tatau mo’oni´ ke ‘oange fakahangatonu ia ki he tokotaha ‘oku´ ne ma’u
mai ‘a e vahenga´´ pe ke li ‘i ha tohi ‘osi fakatu’asila mo fakasitapa ki he tu’asila li tohi
fakamuimui taha ‘oku ma’u´ ‘i loto ‘i he ‘aho ‘e 28 hili ‘a e ‘aho na’e totongi ai e ta’ofi
tukuhau´. ‘Oku fiema’u ke tauhi ‘e he tokotaha ngaue´ ‘a e tohi fakamo’oni ko eni´ ‘i ha ta’u ‘e
5. Ko e tatau´ ke ‘oatu ia ki he Potungue Tanaki Pa’anga´ fakataha mo e tukuhau ta’ofi´ ‘i loto
‘i he ‘aho ‘e 28 hili ‘a e mahina na’e fiema’u ai ‘a e tokotaha´ ke totongi e tukuhau´.

Tax Identification Number (TIN)
of person receiving payment (Fika Tukuhau
‘o e Taha Tukuhau (FTTT) ‘oku´ ne ma’u
mai ‘a e totongi´)

Year of Income/Ta’u ‘o e Pa’anga Humai´:

Name of person receiving payment
Hingoa ‘o e tokotaha ‘oku´ ne ma’u mai e totongi´

Interest/Tupu 15

Company dividends 15
/ Tiviteni
‘a e kautaha´

Royalties/Totongi ‘inasi 15

Technical services fees/ Totongi 15
ki he ngaue fakatekinikale

Natural resource amount/ Lahi 15
e koloa fakanatula

Nature of Tongan sourced
payment to non-resident
Natula ‘o e pa’anga ‘oku
totongi mei Tonga ki he
kakai ‘oku ‘ikai ke nofo

fonua

Name of
payer

Hingoa ‘o e
tokotaha
‘oku´ ne

totongi atu
e pa’anga´

TIN

FTTT

Date of
payment

or if
over a
period
from/to
‘Aho ‘o

e
totongi
pe ko e
vaha’a
taimi
mei/ki

Gross
amount

of
payment

Lahi
totongi

Rate of
withholding

Lahi
totongi

Amount
Tax

withheld
Lahi ‘o

e
tukuna
Lahi ‘o

e
Tukuhau

151154

INCOME TAX ACT 2007/LAO KI HE TUKUHAU PA‘ANGA HUMAI 2007

Form 7/Foomu 7

WITHHOLDING TAX STATEMENT OF TAX DEDUCTED FROM EMPLOYMENT,

INTEREST AND LAND RENT INCOME

FAKAMATALA TUKUHAU TA’OFI ‘O E TUKUHAU ‘OKU TO’O MEI HE NGUE TOTONGI,

TUPU MO E TOTONGI KI HONO NGUE’AKI ‘O E KELEKELE/KOLOA

Income Tax Regulations 2007/Ngaahi Tu’utu’uni ki he Tukuhau Pa‘anga Humai´ 2007

(Regulation 18/Tu’utu’uni 18)

NOTES:
The payer of the income should complete this statement in duplicate and forward the original to
Inland Revenue together with the tax withheld within 28 days after the end of the month in
which you were required to withhold the tax. Keep a copy with your records. Attach supplementary
sheets if necessary.
FAKATOKANGA’I
Ko e fakamatala ko eni´ ke fakafonu ‘e he tokotaha ‘oku´ ne totongi atu ‘a e vhenga´ pea ‘i ai mo
hono tatau pea ‘omai ‘a e tatau mo’oni´ ki he Potungaue Tanaki Pa’anga´ pea mo e tukuhau
ta’ofi´ ‘i loto ‘i he ‘aho ‘e 28 hili ‘a e ‘osi ‘o e mahina na’e fiema’u ke totongi ta’ofi ‘a e
tukuhau´. Tauhi ha tatau ‘i ho’o lekooti´. Fakapipiki mai mo e ngaahi pepa kehe ‘oka fiema’u.

Payer’s Tax Identification Number (TIN)
Fika Tukuhau ‘o e Taha Tukuhau (FTTT)

Year of income
Ta’u Pa’anga Humai

Name of employer or payer
Hingoa ‘o e ngue’anga´ pe tokotaha
‘oku´ ne fakahoko e totongi (‘o e
vahenga/pa’anga)

Address of Company
Tu’asila ‘o e Kautaha

Name of
employee/payee
(Surname first

Hingoa ‘o e
Tokotaha

Ngaue/ma‘u mai
e vahenga

(‘Uluaki tohi‘i
‘e Fakaiku

TIN

FTTT

Type of
payment

Fa‘ahinga
totongi

ke
fakahoko

Date of
payment

‘Aho ‘oku
fakahoko

ai ‘a e
totongi

Pay period
(weekly,

fortnightly
etc)

Vaha‘a
taimi
vahe´

(fakauike,
fakauike
ua etc)

Total
salary
and

wages for
period

Lahi
Fakaluku

fua ke
Tukuhau‘i

$

Total value
of benefits

for pay
period

Fakakatoa
e

mahu‘inga
‘o e ngaahi
monu‘ia ki
he vaha‘a

taimi vahe´
$

Tax
Deducted

Tukuhau
‘oku to‘o

$

Net
Amount

Lahi ‘oku
toe
$

Total of withholding payments paid to non-residents during
year/Fakakatoa e tukuhau ta’ofi kuo totongi ki he fa’ahinga
‘oku ‘ikai nofo fonua lolotonga e ta’u´

3 Total of withholding tax deductions from
withholding payments paid to non-residents as
per attached certificates (FORM 6)/ Fakakatoa
e tukuhau ta’ofi kuo to’o meia kinautolu ‘oku
‘ikai nofo fonua fakatatau ki he ngaahi tohi
fakamo’oni ‘oku fakapipiki atu´ (FOOMU 6)

Number of certificates/Lahi ‘o e tohi fakamo’oni

4 TOTAL OF (Fakakatoa ‘o e) (1), (2) and (mo
e) (3)

5 TOTAL Payments made to Chief
Commissioner of Revenue in respect of tax
deductions (as per the back of this form)/
FAKAKATOA e Totongi tukuhau ki he
Komisiona Pule Tanaki Pa‘anga fekau’aki mo
e to’o tukuhau (fakatatau ki he tu’a foomu ko
eni´)

If totals (4) and (5) above do not agree, explain
any differences here: ‘Okapau ‘oku ‘ikai tatau ‘e
fakakatoa ‘o (4) mo (5), fakamatala’i e faikehekehe´
heni

I declare that all the information I have given on this tax return, including any attachment, is
true and correct/’Oku ou fakamo’oni ko e fakamatala kotoa kuo´u ‘oatu ‘i he foomu fakamatala
tukuhau ko eni´, kau ai mo e ngaahi me’a kotoa ‘oku fakapipiki atu heni, ‘oku mo’oni pea
tonu.:

Signature/Fakamo’oni Hingoa ……………………………………Date/’Aho........./…..../…….

Designation of person signing (for example officer, agent etc)…………………………
(Tu’unga ‘o e tokotaha ‘oku fakamo’oni hingoa´ (hange ko e ‘ofisa, fakafofonga mo e tu’unga pehe)

SUMMARY OF WITHHOLDING DEDUCTION PAYMENTS
In columns (2), (3) and (4) detail separately the amounts of all payments made, and identify by the date of

receipt in Column (5)
TO’O KONGA LALAHI E NGAAHI TO’O TOTONGI TA’OFI

‘I he kolomu (2), (3) mo e (4), fakaikiiki kehekehe’i ‘a e lahi ‘o e ngaahi totongi kotoa kuo fakahoko, pea
fakapapau’i ‘aki ‘a e ‘aho ‘o e lau’i tali totongi´ ‘i he kolomu (5)´

152 153

INCOME TAX ACT 2007/LAO KI HE TUKUHAU PA‘ANGA HUMAI 2007

Form 8/Foomu 8
ANNUAL WITHHOLDING TAX STATEMENT OF TAX DEDUCTED FOR YEAR

ENDED 30 JUNE
/ FAKAMATALA TUKUHAU TA’OFI FAKATA’U ‘O E TUKUHAU KI HE TA’U ‘OKU

‘OSI KI SUNE 30

Income Tax Regulations 2007/Ngaahi Tu’utu’uni ki he Tukuhau Pa‘anga Humai´ 2007
(Regulation 19/Tu’utu’uni 19)

NOTES:
This statement is required by 31 August from persons making withholding payments
during each year ended 30 June.
FAKATOKANGA’I: ‘Oku fiema’u ‘a e fakamatala ko eni´ ki he ‘aho 31 ‘Aokosi´
mei he fa’ahinga ‘oku totongi ta’ofi lolotonga ‘a e ta’u kotoa ‘oku ‘osi ki Sune 30.

Employer or payer’s Tax Identification Number (TIN)/
Fika Tukuhau ‘o e Tokotaha Tukuhau (FTTT)´

Year of Income/Ta’u ‘o e Pa’anga Humai

Name of employer or payer
Hingoa e tokotaha ‘a’ana e ngaue’anga
pe fakahoko e totongi´

Business or trade name
Hingoa e kautaha´ pe hingoa fefakatau’aki

Occupation or type of business
Ngaue pe fa’ahinga kautaha

Address of Company/Tu’asila ‘o e kautaha

Total earnings paid to employees for above year (Lahi fakakatoa
e vahenga kuo totongi atu ki he kau ngaue´ ‘i he ta’u ‘oku hu atu
‘i ‘olunga´)

1 Total of tax withheld from those earnings as per
attached certificates (FORM 4)/Lahi ‘o e
tukuhau ta’ofi mei he ngaahi vahenga ‘oku
fakapipiki atu hono tohi fakamo’oni (FOOMU
4)

Number of certificates/Tohi Fakamo’oni ‘e fiha

Total gross amount of interest or land rent paid to residents
for above year/Fakaktoa fakalkkufua ‘o e totongi tupu mo e
totongi ki he kelekele ki he kau nofo fonua ‘i he ta’u ‘oku ha ‘i
‘olunga´

2 Total of withholding tax deductions from interest
and land rent paid to residents as per attached
certificates (FORM 5 )/Fakakatoa e tukuhau
ta’ofi kuo to’o mei he tupu mo e totongi ki he
kelekele ki he kau nofo fonua ‘o fakatatau ki he
ngaahi tohi fakamo’oni ‘oku fakapipiki atu´
(FOOMU 5)

Number of certificates/Lahi ‘o e tohi fakamo’oni

Totals of this payment (plus amounts on table on next page)/
Fakakatoa e totongi ko eni´
(tanaki mai mo e lahi ‘i he tepile he peesi hoko)
Previous totals brought forward
(Fakakatoa kimu’a ‘oku tanaki mai´)
Carry Forward (Tanaki atu)*
*Pay this amount now/Totongi
‘a e pa’anga ko eni´ ‘i e taimi´ ni

I declare that all the information I have given on this tax return, including any
attachment, is true and correct: ‘Oku ou fakamo’oni ko e ngaahi fakamatala kotoa
kuo´ u ‘oatu ‘i he fakamatala tukuhau ko eni´, kau ai mo e ngaahi me’a kotoa ‘oku
fakapipiki atu heni, ‘oku mo’oni pea tonu.

Signature(Fakamo’oni hingoa) ..............................................Date(‘Aho)...../...../......

Designation of person signing (for example officer, agent etc)……..........…………
(Tu’unga ‘o e tokotaha ‘oku fakamo’oni hingoa´ (fakatata: ‘ofisa, fakatotonga mo
e ngaahi tu’unga pehe)

Name of
employee/payee
(Surname first

Hingoa ‘o e
Tokotaha

Ngaue/ma‘u mai e
vahenga

(‘Uluaki tohi‘i
‘e Fakaiku

TIN

FTTT

Type of
payment

Fa‘ahinga
totongi

ke
fakahoko

Date of
payment

‘Aho ‘oku
fakahoko

ai ‘a e
totongi

Pay period
(weekly,

fortnightly
etc)

Vaha‘a
taimi
vahe´

(fakauike,
fakauike
ua etc)

Total
salary
and

wages for
period

Lahi
Fakaluku

fua ke
Tukuhau‘i

$

Total value
of benefits

for pay
period

Fakakatoa
e

mahu‘inga
‘o e ngaahi
monu‘ia ki
he vaha‘a

taimi vahe´
$

Tax
Deducted

Tukuhau
‘oku to‘o

$

Net
Amount

Lahi ‘oku
toe
$

TOTALS
FAKAKATOA

$

155154

(1)
Month of payment to

employee or other recipient
July to June (inclusive)

Mahina ‘o e totongi ki he
kau ngaue pe ko e tali

totongi kehe
Siulai ki Sune

(kau ki ai)

(2)
Tax deductions from
employees earnings
To’o tukuhau mei he

pa’anga humai ‘a e kau
ngaue

$

(3)
Tax deductions from

withholding payments
of interest and land

rent to residents
To’o tukuhau mei he
totongi ta’ofi ‘i he
totongi tupu mo e
kelekele ki he kau

nofo fonua
$

(4)
Tax deductions from

withholding
payments to non-

residents
To’o tukuhau mei
he totongi ta’ofi

kia kinautolu ‘ikai
nofo fonua

$

(5)
Date receipted by
Inland Revenue

‘Aho na’e
tali totongi

ai ‘e he
Potungaue

Tanaki
Pa’anga´

PART 2/KONGA 2

TOTAL/
FAKAKATOA

156 157

BY AUTHORITY:
S. V. Pahulu, Acting General Manager,

Tonga Print Ltd, Nuku‘alofa, TONGA – 2008.

INCOME TAX ACT 2007/LAO KI HE TUKUHAU PA‘ANGA HUMAI 2007

Form 9/Foomu 9
REFUNDS/TOTONGI FAKAFOKI TUKUHAU

Income Tax Regulations 2008 (Regulation 20)/ Ngaahi Tu’utu’uni ki he
Tukuhau Vhenga 2008 (Tu’utu’uni 20 )

NOTE/FAKATOKANGA’I:
You must send this summary to us no later than 31 August. You should use this
form if you/ Kuopau ke´ ke ‘omi ‘a e ngaahi fakamatala ko eni´ kia kimautolu ‘o
‘ikai toe tomui ange ‘i he ‘aho 31 ‘o ‘Aokosi´. Kuopau ke´ ke ngaue’aki ‘a e foomu
ko eni´ kapau:
• earned less than $7,400 in total and had tax deducted from your salary and

wages or interest income/ na’e si’isi’i ange he $7,400´ ho’o pa’anga hkmai
fakakatoa´ pea na’e to’o e tukuhau mei ho vahenga´ mo e totongi ngaue´ mo e
pa’anga humai mei he totongi tupu´;

• had more than one job during the year/ na’e lahi ange ho’o ngaue´ he ngaue ‘e
taha lolotonga ‘a e ta’u´;

• worked for only part of the year/´ ke ngaue pe he konga ‘o e ta’u´.

Year of Income/Ta’u Pa’anga Hkmai:

Tax Identification Number (TIN)/
Fika Tukuhau ‘o e Tokotaha Tukuhau (FTTT)
(if you do not have a TIN you will need
to complete a FORM 3 – Individual –
application for TIN/ Kapau ‘oku
‘ikai ha’o FTTT, kuopau ke´ ke fakafonu
‘a e FOOMU 3´ – tohi kole FTTT taautaha

Name/Hingoa

Date of birth/’Aho fa’ele’i

Address in Tonga/Tu’asila ‘i Tonga

Occupation/Ngaue

Date(s) of employment/Ngaahi
vaha’a taimi na’a´ ke ngaue ai´
If all your tax deductions certificates
are not attached or do not cover the
full 12 months, please state reasons/
Kapau ‘oku ‘ikai ke ‘omai kotoa ‘a e
ngaahi tohi fakamo’oni to’o tukuhau´ pe
‘ikai kakato ki he mahina kotoa ‘e 12´,
kataki ‘o ‘omi ‘a e ngaahi ‘uhinga´:

Calculate your individual tax summary/
Fika’i ho’o fakamatala tukuhau taautaha´ $ $

1 Gross Income from salary, wages,
bonuses, directors fees, overtime,
pensions

(Fakakatoa pa’anga humai mei he
vahenga, totongi ngaue, totongi
kau talekita, ngaue taimi kehe,
penisoni

2 Income from interest and trust
distribution (Pa’anga humai mei
he tupu mo e vahevahe talasiti)

3 Other income from property or rent
or business (Ngaahi pa’anga
humai kehe mei he kelekele pe
totongi fale pe pisinisi

4 TOTAL INCOME/FAKAKATOA
E PA’ANGA HUMAI

5 Tax deducted from gross
employment and interest
income(Tukuhau ‘oku to’o mei he
pa’anga humai fakalukufua mei he
ngaue mo e totongi tupu)

6 TOTAL TAX DEDUCTED/
TUKUHAU FAKAKATOA KUO
TO’O´

7 TAX REFUND or TAX TO
PAY/ TUKUHAU TOTONGI
FAKAFOKI pe TUKUHAU KE
TOTONGI

Declaration / Fakapapau
I declare that the information I have given in true and correct/’Oku ou fakaha heni ko
e fakamatala kotoa pe kuo u ‘oatu ‘oku mo‘oni mo tonu.

Signature/Fakamo’oni Hingoa ……………………Date/’Aho........./…..../…….