Revenue Services Administration Regulations 2003
GS 32 of 2003
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REVENUE SERVICES
ADMINISTRATION REGULATIONS 2003
Revenue Services Administration
Regulations 2003 Arrangement of Regulations
GS 32 of 2003
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C
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REVENUE SERVICES ADMINISTRATION
REGULATIONS 2003
Arrangement of Regulations
Regulation
PART I—PRELIMINARY 7
1 Short title and commencement.........................................................................7
2 Interpretation....................................................................................................7
PART II—OBJECTIONS 8
3 Form of objection.............................................................................................8
4 Lodgement of objection ...................................................................................8
PART III—PAYMENT OF TAX 8
5 Tax payable in Tongan currency......................................................................8
6 Method of payment ..........................................................................................8
7 Application of payment....................................................................................9
8 Right of recovery .............................................................................................9
PART IV—ACCOUNTS AND RECORDS 9
9 Prescribed records of small taxpayer ...............................................................9
10 Prescribed records of taxpayer.......................................................................10
Arrangement of Regulations
Revenue Services Administration
Regulations 2003
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PART V—TAXPAYER IDENTIFICATION NUMBER 10
11 Application .....................................................................................................10
12 Issue................................................................................................................11
PART VI—INTEREST ON LATE PAYMENT 11
13 Prescribed rate ................................................................................................11
PART VII—RULINGS 11
DIVISION I—RULINGS ....................................................................................11
14 Ruling.............................................................................................................11
15 Withdrawal of ruling ......................................................................................12
DIVISION II—WRITTEN RULINGS..................................................................12
16 Form of application ........................................................................................12
17 Further information ........................................................................................12
18 Assumptions in making written ruling ...........................................................12
19 Refusing an application..................................................................................12
20 Making a written ruling..................................................................................13
21 Withdrawal of written ruling..........................................................................14
PART VIII—FORMS AND NOTICES; LODGEMENT OF
DOCUMENTS; SERVICE OF NOTICES 14
22 Approved form ...............................................................................................14
23 Manner of lodgement of documents...............................................................14
24 Documents properly lodged ...........................................................................15
25 Service of documents electronically...............................................................15
26 Computer generated documents .....................................................................16
27 Notification of change of address...................................................................16
PART IX—TAX TRIBUNAL 16
DIVISION I—PROCEDURES OF THE TRIBUNAL..........................................16
28 Quorum of Tribunal .......................................................................................16
29 Conflict of interest..........................................................................................16
DIVISION II—APPLICATION FOR REVIEW....................................................17
30 Applications ...................................................................................................17
31 Application fee ...............................................................................................17
DIVISION III—REVIEW OF REVIEWABLE DECISIONS.................................17
Revenue Services Administration
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32 Lodging of documents ...................................................................................17
33 Representation before Tribunal......................................................................18
34 Powers of Tribunal.........................................................................................18
35 Division of opinion ........................................................................................19
36 Discontinuance, dismissal or reinstatement of application............................19
37 Agreement......................................................................................................19
38 Decision remitted to Chief Commissioner.....................................................20
39 Correction ......................................................................................................20
DIVISION IV—ADMINISTRATION OF THE TRIBUNAL ..................................20
40 Secretariat ......................................................................................................20
41 Place of hearing .............................................................................................20
42 Costs ..............................................................................................................21
43 Lodging of documents ...................................................................................21
44 Address for service of documents..................................................................21
45 Service of documents.....................................................................................21
SCHEDULE 22
Revenue Services Administration Regulations 2003 Regulation 1
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REVENUE SERVICES ADMINISTRATION
REGULATIONS 2003
GS 32 of 2003
REVENUE SERVICES ADMINISTRATION ACT 2002
IN EXERCISE of the powers conferred by section 62 of the Revenue Services
Administration Act 2002, the Chief Commissioner of Revenue, with the consent of
Cabinet, makes the following regulations —
PART I—PRELIMINARY
1 Short title and commencement
(1) These Regulations may be cited as the Revenue Services Administration
Regulations 2003.
(2) These Regulations shall come into force on the same day as the Revenue
Services Administration Act 2002.
2 Interpretation
In these Regulations, unless the context requires otherwise—
Regulation 3 Revenue Services Administration Regulations 2003
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“Act” means the Revenue Services Administration Act 2002;
“approved form” means a form set out in the Schedule to these
Regulations or as published by the Chief Commissioner of Revenue under
regulation 22;
“Chief Commissioner” has the same meaning as under the Revenue
Administration Act 2000;
“Department” means the Revenue Services Department; and
“Tribunal” means the Tax Tribunal established under the Revenue
Administration Services Act 2002.
PART II—OBJECTIONS
3 Form of objection
An objection to a taxation assessment shall be in Form 1 in the Schedule and an
objection to a taxation decision shall be in Form 2 in the Schedule.
4 Lodgement of objection
An objection to a taxation decision shall be lodged at the office of the
Department that issued the decision.
PART III—PAYMENT OF TAX
5 Tax payable in Tongan currency
Tax shall be paid in Tongan currency.
6 Method of payment
(1) Tax and interest due shall be paid—
(a) by the taxpayer or his representative in cash or by bank cheque at
any office of the Department;
(b) by bank cheque sent by post to the post office box of the
Department at Nuku‘alofa; or
(c) in any other manner specified by the Chief Commissioner.
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(2) The Chief Commissioner shall give a receipt for tax or interest paid.
7 Application of payment
If, in addition to an amount of income tax or sales tax due, a taxpayer owes
interest or penalty, or both, an amount paid by the taxpayer that is less than the
total amount due shall be applied as follows—
(a) first in payment of penalty due;
(b) to the extent that the payment exceeds the penalty due, then in
payment of interest due; and
(c) to the extent that the payment exceeds the penalty and interest due,
then in payment of the income tax or sales tax due.
8 Right of recovery
A person who has paid out of his own funds tax for, or on behalf of, another
person under section 15 or 28 of the Act may recover the tax paid from the other
person as a debt in court.
PART IV—ACCOUNTS AND RECORDS
9 Prescribed records of small taxpayer
(1) In this regulation,
“small taxpayer” means a taxpayer with an annual business turnover of
less than $100,000; and
“business turnover”, in relation to a taxpayer for a year, means the gross
revenue (including the gross proceeds from the disposal of an asset used
in a business) received by the taxpayer in the year without deduction of
expenditures.
(2) The prescribed minimum level of accounts, documents, and records to be
maintained by a small taxpayer for the purposes of section 20 of the Act
shall be the following—
(a) a cash book recording daily sales (including credit sales) and
purchases;
(b) a salary and wages register;
(c) quarterly inventory records; and
Regulation 10 Revenue Services Administration Regulations 2003
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(d) records of expenditures.
10 Prescribed records of taxpayer
(1) A taxpayer shall maintain such accounts, documents and records for the
purposes of section 20 of the Act as to enable the determination of the
taxpayer's tax liability under any revenue law.
(2) In the case of a company, the accounts, documents and records shall be
maintained in accordance with international accounting standards and any
requirements of the Companies Act 1995.
(3) A taxpayer may keep the accounts, documents, and records referred to in
subregulation (1) on electronic media provided sufficient steps are taken
to ensure the sanctity and safe-keeping of such electronic media.
PART V—TAXPAYER IDENTIFICATION NUMBER
11 Application
(1) An application for a Taxpayer Identification Number shall be in Form 3 of
the Schedule for individual taxpayers and Form 4 of the Schedule for non-
individual taxpayers and accompanied by documentary evidence of the
applicant's identity.
(2) The following are documentary evidence of the identity of an applicant
for a Taxpayer Identification Number—
(a) in the case of an individual—
(i) certified copy of the personal information pages of a current
Tongan or foreign passport;
(ii) certified copy of the personal information pages of a current
Tongan driver's licence;
(iii) certified copy of the personal information pages of a current
foreign driver's licence provided it includes a photograph of
the applicant;
(iv) certified copy of the birth certificate with a current photo; or
(v) such other evidence as the Chief Commissioner shall specify;
(b) in the case of a company, the certificate of incorporation or
registration of the company;
(c) in the case of a partnership, the partnership deed;
Revenue Services Administration Regulations 2003 Regulation 12
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(d) in the case of a body of persons, the certificate of registration or
other document of creation; or
(e) in the case of a trust, the deed of settlement or other document
evidencing the existence of the trust.
(3) An application for a Taxpayer Identification Number shall be lodged with
the Chief Commissioner by—
(a) prepaid post or personal delivery to an office of the Department; or
(b) inclusion with the applicant's first tax return.
12 Issue
(1) Each Taxpayer Identification Number issued by the Chief Commissioner
shall be unique.
(2) The Chief Commissioner shall issue to the applicant a certificate of the
Taxpayer Identification Number.
PART VI—INTEREST ON LATE PAYMENT
13 Prescribed rate
For the purposes of section 30 of the Act, the prescribed rate of interest per
annum shall be the average prime lending interest rate for the previous quarter as
reported by the National Reserve Bank of Tonga plus 3 percentage points.
PART VII—RULINGS
DIVISION I—RULINGS
14 Ruling
(1) The Chief Commissioner shall make an order or ruling for the purposes of
section 50 of the Act by publishing a notice of it in the Tonga Chronicle.
(2) A ruling shall state that it is a ruling and shall have a number and subject
heading by which it can be identified.
(3) A ruling shall apply from the date specified in the ruling and if no date is
specified, from the date of publication.
Regulation 15 Revenue Services Administration Regulations 2003
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15 Withdrawal of ruling
(1) The Chief Commissioner may withdraw a ruling, in whole or part, by
publishing notice of the withdrawal in the Tonga Chronicle.
(2) If the Chief Commissioner makes a ruling that is inconsistent with an
existing ruling, the existing ruling shall be treated as withdrawn to the
extent of the inconsistency.
(3) The withdrawal of a ruling, in whole or part, shall have effect—
(a) if sub-regulation (1) applies, from the date specified in the notice of
withdrawal and if no date is specified, from the date the notice of
the withdrawal is published in the Tonga Chronicle; or
(b) if sub-regulation (2) applies, from the date of application of the
inconsistent ruling.
(4) A ruling that has been withdrawn in whole or in part shall—
(a) continue to apply to a transaction commenced before the ruling was
withdrawn; and
(b) not apply to a transaction commenced after the ruling was
withdrawn to the extent that the ruling is withdrawn.
DIVISION II—WRITTEN RULINGS
16 Form of application
An application for a written ruling for the purposes of section 51 of the Act shall
be in Form 5 in the Schedule.
17 Further information
The Chief Commissioner may request further information from the applicant
concerning the transaction to which the application relates.
18 Assumptions in making written ruling
The Chief Commissioner may make a written ruling on the basis of assumptions
about a future event or other matter that he considers appropriate.
19 Refusing an application
(1) The Chief Commissioner may refuse an application for a written
ruling if—
Revenue Services Administration Regulations 2003 Regulation 20
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(a) the Chief Commissioner has already decided the matter that is the
subject of the application in a taxation assessment;
(b) the application relates to a matter that is the subject of a tax audit or
an objection;
(c) the application is frivolous or vexatious;
(d) the arrangement to which the application relates has not been
carried out and there are reasonable grounds to believe that it will
not be carried out;
(e) the applicant has not provided the Chief Commissioner with
sufficient information, to a request under regulation 17;
(f) the correctness of the ruling depends on assumptions about a future
event or other matter under regulation 18; or
(g) in the opinion of the Chief Commissioner, it would be unreasonable
to comply with the application having regard to the resources
needed to comply and any other matters the Chief Commissioner
considers relevant.
(2) The Chief Commissioner shall in a case of an application for a written
ruling, serve the applicant with a written notice of the refusal
with reasons.
(3) A refusal of an application for a written ruling shall be treated as a
taxation decision for the purposes of the Act.
20 Making a written ruling
(1) The Chief Commissioner shall agree to an application for a written ruling
unless he refuses to make the ruling in accordance with regulation 19.
(2) The Chief Commissioner shall make a written ruling by serving written
notice of the ruling on the applicant.
(3) A written ruling shall set out the matter ruled on, identifying—
(a) the taxpayer;
(b) the tax law relevant to the ruling;
(c) the tax period for which the ruling shall be effective;
(d) the arrangement to which the ruling relates; and
(e) any assumptions on which the ruling is based.
(4) A written ruling shall be made at the time the applicant is served with
notice of the ruling and shall be in force for the period specified in
the ruling.
Regulation 21 Revenue Services Administration Regulations 2003
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21 Withdrawal of written ruling
(1) The Chief Commissioner may for reasonable cause withdraw a written
ruling, in whole or part, by written notice served on the applicant.
(2) If the Chief Commissioner publishes a ruling that is inconsistent with a
written ruling, the written ruling shall be treated as withdrawn to the
extent of the inconsistency.
(3) The withdrawal of a written ruling, in whole or part, shall have effect—
(a) if sub-regulation (1) applies, from the date specified in the notice of
withdrawal; or
(b) if sub-regulation (2) applies, from the date of application of the
inconsistent ruling.
(4) A written ruling that has been withdrawn shall—
(a) continue to apply to a transaction commenced before the ruling was
withdrawn; and
(b) not apply to a transaction commenced after the ruling was
withdrawn to the extent that the ruling is withdrawn.
PART VIII—FORMS AND NOTICES; LODGEMENT OF
DOCUMENTS; SERVICE OF NOTICES
22 Approved form
The Chief Commissioner may specify and publish in the Tonga Chronicle a
form for the purposes of any application, notice or other document to be lodged
under the Act or these Regulations.
23 Manner of lodgement of documents
(1) Except as provided in the Act or these Regulations, an application, notice,
or other document to be lodged with the Chief Commissioner under the
Act or these Regulations shall be delivered in the following manner—
(a) by personal delivery or registered post to an office of the
Department; or
(b) by electronic transmission subject to the Chief Commissioner's
permission and specifications if any.
Revenue Services Administration Regulations 2003 Regulation 24
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(2) If the due date for lodging an application, notice or other document is a
Saturday, Sunday or a public holiday, the due date shall be the next
following business day.
24 Documents properly lodged
(1) In this regulation—
“electronic signature”, in relation to a person, means the unique
identification, in electronic form, approved by the Chief Commissioner as
the person's electronic signature; and
“form” means a form specified in the Schedule or an approved form.
(2) A form to be lodged with the Chief Commissioner under the Act or these
Regulations shall be considered properly lodged only if—
(a) it is in the proper form;
(b) it contains the information required by the form;
(c) it is signed as required by the form; and
(d) it is delivered to the Chief Commissioner as specified in
regulation 23.
(3) A form that may be lodged by electronic transmission shall be treated as
properly signed if it includes the electronic signature of the person
required to sign the form.
(4) A person who delivers a form by electronic transmission with the
electronic signature of another person who has not consented to the
inclusion of his signature commits an offence and shall be liable on
conviction to a fine not exceeding $15,000 or to imprisonment for a term
not exceeding 3 years, or both.
25 Service of documents electronically
(1) In this regulation, “electronic address” means a facsimile number or
electronic mail address.
(2) If a person has notified the Chief Commissioner, in writing of an
electronic address for service of notices or other documents under the Act
or these Regulations, a notice or other document shall be considered
served by the Chief Commissioner if sent to that address.
(3) For the purposes of sub-regulation (2), a notice or other document shall be
considered sent to an electronic address if the Chief Commissioner
has received—
Regulation 26 Revenue Services Administration Regulations 2003
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(a) in the case of a message sent to a facsimile number, confirmation
from the sending facsimile machine that the message has been
sent; or
(b) in the case of a message sent to an electronic mail address,
confirmation from the server of the recipient that the message has
been received.
26 Computer generated documents
Any notice or other document required to be issued by the Chief Commissioner
under the Act or these Regulations may be generated by computer and the notice
or other document shall require the seal of the Department and the signature of
the authorized taxation officer.
27 Notification of change of address
(1) A taxpayer who has changed his address for service shall notify the Chief
Commissioner in writing within 30 days of the new address.
(2) A taxpayer who fails to comply with sub-regulation (1) shall not be able
to plead the change of address as a defence in any proceedings instituted
against the person under the Act or these Regulations.
(3) A taxpayer who fails to comply with sub-regulation (1) commits an
offence and shall be liable on conviction to a fine not exceeding $1,000.
PART IX—TAX TRIBUNAL
DIVISION I—PROCEDURES OF THE TRIBUNAL
28 Quorum of Tribunal
The quorum for the Tribunal shall be 3 members one of whom will be
the President.
29 Conflict of interest
A member of the Tribunal who has a material, pecuniary, or other interest in any
proceeding that could conflict with the proper performance of his functions shall
disclose the interest and such member shall not take part in any of
those proceeding.
Revenue Services Administration Regulations 2003 Regulation 30
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DIVISION II—APPLICATION FOR REVIEW
30 Applications
(1) An application to the Tribunal for review of a reviewable decision shall be
in Form 6 in the Schedule.
(2) An application shall not be considered properly lodged unless the
prescribed fee has been paid.
31 Application fee
(1) The prescribed fee for lodging an application for review of a reviewable
decision shall be $50.
(2) The fee shall be paid at the Secretariat of the Tribunal.
DIVISION III—REVIEW OF REVIEWABLE DECISIONS
32 Lodging of documents
(1) The Chief Commissioner shall, within 28 days of being served with a
copy of an application to the Tribunal or within such further time as the
Tribunal may allow, lodge with the members of the Tribunal 2
copies of—
(a) the notice of the taxation decision to which the application relates;
(b) a statement setting out the reasons for the decision if these are not
set out in the notice referred to in paragraph (a); and
(c) every other document relevant to the Tribunal's review of the
decision.
(2) If the Tribunal is not satisfied with a statement lodged under sub-
regulation (1)(b), the Tribunal may, by written notice, require the Chief
Commissioner to lodge, within the time specified in the notice, a
further statement.
(3) If the Tribunal is of the opinion that other documents may be relevant to
the Tribunal's review of a reviewable decision, the Tribunal may, by
written notice, require the Chief Commissioner to lodge with the Tribunal,
within the time specified in the notice, the documents specified in
the notice.
(4) The Chief Commissioner shall give the applicant a copy of any statement
or document lodged with the Tribunal under this regulation at the
same time.
Regulation 33 Revenue Services Administration Regulations 2003
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33 Representation before Tribunal
A party to a proceeding before the Tribunal may appear in person or may be
represented by a law practitioner or accountant.
34 Powers of Tribunal
(1) The Tribunal may—
(a) take evidence on oath or affirmation;
(b) proceed in the absence of a party who has had reasonable notice of
the proceeding; or
(c) adjourn the proceeding from time to time.
(2) The President may summon a person to appear before the Tribunal at the
hearing to give evidence.
(3) A summons shall be in Form 7 in the Schedule and shall be served
personally on the person summoned.
(4) A person who knowingly fails to comply with a summons to appear
before the Tribunal commits an offence and shall be liable on conviction
to a fine not exceeding $500 or to imprisonment for a term not exceeding
1 month, or both.
(5) A person who knowingly refuses or fails—
(a) to take an oath or affirmation before the Tribunal;
(b) to answer any question asked of the person during a proceeding; or
(c) to produce any book, record, or document that the person was
required to produce by a summons served on the person,
commits an offence and shall be liable on conviction to a fine not
exceeding $500 or to imprisonment for a term not exceeding 1 month,
or both.
(6) A person who knowingly gives false or misleading evidence to the
Tribunal commits an offence and shall be liable on conviction to a fine not
exceeding $1,500 or to imprisonment for a term not exceeding 3 months,
or both.
(7) A person summoned to appear as a witness before the Tribunal shall be
entitled to be paid fees at such rates as are allowable for witnesses in the
Supreme Court and shall be paid as the Tribunal shall direct.
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35 Division of opinion
If the members constituting the Tribunal for a proceeding are divided in opinion
as to the decision to be made on any question, the question shall be decided
according to the opinion of the majority provided that in the event of a tie, the
President shall have a casting vote.
36 Discontinuance, dismissal or reinstatement of application
(1) Subject to regulation 42, an applicant may, discontinue or withdraw his
application at any time by filing written notice with the Secretariat of the
Tribunal and the Tribunal shall dismiss the application.
(2) If an applicant fails to appear in person or be represented at a hearing of
the proceeding, the Tribunal may dismiss the application.
(3) If an applicant fails within a reasonable time to proceed with an
application or comply with a direction by the Tribunal in relation to an
application, the President may, on behalf of the Tribunal, dismiss the
application.
(4) If the Tribunal has dismissed an application under sub-regulation (2) or
(3), the applicant may, within 30 days after receiving notification that the
application has been dismissed, apply to the Tribunal for reinstatement of
the review application.
(5) If an application has been made under sub-regulation (4), the Tribunal
may, reinstate the review application with directions.
37 Agreement
(1) This regulation applies if, at any stage in a proceeding, the parties agree in
writing as to the terms of a decision of the Tribunal in the proceeding, or
in a part of the proceeding or a matter arising out of a proceeding.
(2) If sub-regulation (1) applies and the agreement reached is as to the terms
of a decision of the Tribunal in the proceeding, the Tribunal may make a
decision in accordance with those terms.
(3) If sub-regulation (1) applies and the agreement reached relates to a part of
a proceeding or a matter arising out of a proceeding, the Tribunal may, in
its decision in the proceeding, give effect to the terms of the agreement.
Regulation 38 Revenue Services Administration Regulations 2003
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38 Decision remitted to Chief Commissioner
(1) At any stage in a proceeding for review of a reviewable decision, the
Tribunal may remit the decision to the Chief Commissioner for
reconsideration.
(2) The Chief Commissioner shall reconsider and may—
(a) affirm the decision;
(b) vary the decision; or
(c) set aside the decision and make a new decision.
(3) Where the Chief Commissioner varies or sets aside the decision, the
decision as varied or set-aside shall be taken to be the reviewable decision
which is the subject for application for review before the Tribunal and the
applicant may either proceed with or withdraw the application.
39 Correction
(1) The Tribunal may alter the text of the decision or statement if after it has
made a decision it is satisfied that there is an error in the text of the
decision or in the written statement of reasons for the decision.
(2) The altered text under sub-regulations (1) shall be treated as the decision
of the Tribunal.
(3) Errors in the text of a decision or statement of reasons include—
(a) a typographical or clerical error; or
(b) any inconsistency between the decision and the statement of
reasons.
DIVISION IV—ADMINISTRATION OF THE TRIBUNAL
40 Secretariat
The secretariat functions of the Tribunal shall be carried out by the office of the
Chief Commissioner of Revenue, Nuku‘alofa.
41 Place of hearing
The Tribunal's hearings shall take place at a location to be designated by the
President of the Tribunal.
Revenue Services Administration Regulations 2003 Regulation 42
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42 Costs
The Tribunal may allow such costs as it considers fair and reasonable.
43 Lodging of documents
Any document required by the Act or these Regulations to be lodged with the
Tribunal shall be lodged at the Secretariat of the Tribunal.
44 Address for service of documents
An applicant shall give the Secretariat written notice of the applicant's address
for service of any documents relating to a proceeding.
45 Service of documents
Any notice, statement, or other document relating to a proceeding required to be
served on a person shall be treated as properly served on the person—
(a) if the person is the applicant, when served personally on the
applicant or the applicant's representative, or left or sent by
registered post to the person's address for service;
(b) if the person is the Chief Commissioner, when left or sent by
registered post to the office of the Department that issued the
decision the subject of the application; or
(c) in the case of any other person, when served personally on the
person or sent by registered post to the person's last known address.
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