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REVENUE SERVICES ADMINISTRATION
(AMENDMENT) ACT 2003

No. 27 of 2003

AN ACT TO AMEND THE REVENUE SERVICES ADMINISTRATION
ACT

I assent,
TAUFA'AHAU TUPOU IV,

24th November, 200

[27th October 2003]

BE IT ENACTED by the King and the Legislative Assembly of Tonga in the
Legislature of the Kingdom as follows:

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

(Amendment) Act 2003.
(2) This Act shall come into force on a day to be proclaimed by His

Majesty in Council and different sections may be brought into force
on different dates.

(3) The Revenue Services Administration Act 2002 is in this Act
referred to as the Principal Act.

2. Section 2(1) of the Principal Act shall be amended as follows —
(a) in the definition of “representative”, by deleting paragraphs (j) and

(k) and substituting the following —

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“(j) a person in respect of whom there is a liquidator, the
liquidator; or

(k) a person in respect of whom there is an agent for the
purposes of the Income Tax Act (Cap. 68), the agent;”;

(b) in the definition of “revenue law” by —
(i) adding “the Consumption Tax Act 2003” after “Sales Tax

Act (Cap. 69),”; and
(ii) inserting “in” at the start of paragraph (b);

(c) in the definition of “tax” by —
(i) inserting after paragraph (d) “(e) consumption tax”;
(ii) renumbering paragraph (e) as paragraph (f); and
(iii) deleting “this Act” in renumbered paragraph (f) and

substituting therefor “any revenue law”;
(d) in the definition of “taxation assessment”, by adding “consumption

tax”, after “sales tax,”;
(e) in the definition of “taxation decision”, by deleting “or” at the end

of paragraph (h) and inserting the following paragraphs after
paragraph (i) —
“(j) a decision of the Chief Commissioner under the

Consumption Tax Act 2003 refusing to register a person for
consumption tax;

(k) a decision by the Chief Commissioner under the
Consumption Tax Act 2003 refusing an application for
cancellation of consumption tax registration;

(l) a decision by the Chief Commissioner under the
Consumption Tax Act 2003 cancelling a person's
consumption tax registration; or

(m) a decision by the Chief Commissioner under the
Consumption Tax Act 2003 refusing an application for an
input tax credit for overpaid consumption tax;”;

(f) in the definition of “taxpayer” —
(i) by deleting “or” after paragraph (d) and inserting the

following paragraph —
“(e) a registered person for the purposes of the

Consumption Tax Act 2003; or”;
(ii) by renumbering paragraph “(e)” as paragraph “(f)”; and
(iii) by deleting “this Act” in the renumbered paragraph (f) and

substituting therefor “any revenue law”;

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(g) in the definition of “tax period” —
(i) by deleting the “or” at the end of paragraph (b);
(ii) by inserting “or” at the end of paragraph (c); and
(iii) by adding after paragraph (c) the following paragraph —

“(d) in consumption tax, the consumption tax period of the
taxpayer;”;

(h) in the definition of “tax return” —
(i) by deleting “or” at the end of paragraph (e);
(ii) by inserting “or” at the end of paragraph (f); and
(iii) by adding after paragraph (f) the following paragraph —

“(g) a consumption tax return under the Consumption Tax
Act 2003;”; and

(i) by deleting the full stop at the end of the definition of “Tax
Tribunal” and substituting “;and”, and by inserting the following
definition after the definition of “Tax Tribunal” —

““consumption tax” means consumption tax imposed under
the Consumption Tax Act 2003.”.

3. Section 16(4) of the Principal Act is amended by deleting the words “this
section” and substituting therefor “section 15”.

4. Section 17 of the Principal Act is amended in the Tongan version only by
inserting the following subsections (2) and (3) as follows —
“(2) Kuo pau ki he Komisiona Pule ki he Pa'anga Hu Mai ke ne

ngaue'aki ha mahu'inga kuo 'osi totongi 'e he taha totongi 'i he kupu
ni 'oku felave'i mo ha taha tukuhau ki he lahi 'o e mo'ua tukuhau 'a e
taha tukuhau.

(3) Ko e taha totongi 'a ia, ta'e 'i ai ha'ane 'uhinga lelei, 'oku 'ikai ke fai
tatau ki ha tohi fakaha 'i he kupu ni kuo pau ke hilifaki ki ai 'a e
mahu'inga 'oku fakapapau'i 'i he tohi fakaha, 'a is 'e ngofua ke
tanaki mai 'e he Komisiona Pule ki he Pa'anga Hu Mai.”

5. Section 19 of the Principal Act is amended by —
(a) deleting “or” appearing after “(e)” and adding “, or (g)” after “(f)”

in subsection (1)(a); and
(b) adding “,consumption tax” after “sales tax” in subsection (1)(b).

6. Section 28(2) of the Principal Act is amended by deleting “subsection (4)”
and substituting “subsection (3)”.

7. Section 29(2) of the Principal Act is amended by —

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(i) deleting “51 per cent or more” wherever it appears in the definition
of “controlling shareholder” and substituting therefor “more than 50
per cent”; and

(ii) renumbering paragraph (b) in the definition of “controlling
shareholder” in the Tongan version only as (c) and inserting the
following new paragraph (b) as follows —
“(b) 'a e lahi ange 'i he peseti 'e 50 'o e totonu ki he ngaahi

tiviteni; pe”.

8. Section 34 of the Principal Act is amended by deleting subsection (2) and
substituting the following —
“(2) No penalty shall be imposed under this section if the person who

made the statement did not know and could not reasonably be
expected to know that the statement was false or misleading in a
material particular.”

9. Section 44 of the Principal Act is amended by —
(a) deleting “; or” and substituting a full stop in subsection (1) in the

English version only;
(b) deleting subsection (2); and
(c) renumbering subsection (3) as subsection (2).

10. Section 53 of the Principal Act is amended by —
(a) deleting “individual” in subsection (1) (a) and substituting therefor

the word “person” in the English version only;
(b) inserting the words “required to be served on an individual” after

“document” in subsection (2); and
(c) deleting the words “that area” and substituting therefor the words

“the area in which the individual lives” in subsection (2).

Passed by the Legislative Assembly this 27th day of October, 2003.