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Sales Tax (Amendment) Act 2002

TONGA

SALES TAX (AMENDMENT) ACT 2002
No. 31 of 2002.

I assent,

TAUFA'AHAU TUPOU IV,
24th February, 2003.

AN ACT
TO AMEND THE SALES TAX ACT (Cap. 69)

[13th November, 2002]

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

Short title and commencement

1. (1) This Act may be cited as the Sales Tax (Amendment) Act 2002.

(2) This Act shall come into force on the same day as the Revenue Services Administration Act 2002.

Interpretation

2. In this Act, "Principal Act" means the Sales Tax Act (Cap. 69), as amended.

Assessments and Objections

3. The Principal Act is amended by inserting the following sections after section 6 -

"Assessments

6A. (1) he Chief Commissioner may make an assessment of the sales tax payable by a vendor if -

(a) the vendor fails to submit a return as required under this Act; or

(b) the Chief Commissioner is not satisfied with a return submitted by the vendor.

(2) The Chief Commissioner may make an assessment -

(a) under paragraph (1) (a), at any time, or

(b) under paragraph (1) (b) -

(i) where the default was due to fraud, or gross or wilful neglect, at any time, or

(ii) in any other case, within five years from the date the return was submitted.

(3) The Chief Commissioner may, based on the information available, estimate the sales tax payable by a person for the purposes of making an assessment under subsection (1).

(4) Where an assessment has been made under this section, the Chief Commissioner shall serve a notice of the assessment on the vendor stating-

(a) the sales tax payable under the assessment,

(b) the date on which the sales tax assessed is to be paid, and

(c) the time, place, and manner of objecting to the assessment.

(5) The sales tax payable under an assessment served on a vendor is due on the date specified in the notice of the assessment.

(6) The Chief Commissioner may within five years after serving a notice of assessment on a vendor, amend the assessment by making such alterations or additions to the assessment as the Chief Commissioner considers necessary, and the Chief Commissioner shall serve a notice of the amended assessment on the vendor.

(7) Nothing in subsection (6) shall prevent the amendment of an assessment to give effect to an objection decision, or a decision of the Tax Tribunal or Supreme Court.

(8) An amended assessment is treated in all respects as an assessment under this section.

Objections

6B. A vendor dissatisfied with an assessment made under section 6A may object to the assessment in the manner set out in Part IV of the Revenue Services Administration Act, 2002."

Amendment to section 10

4. The Principal Act is amended in section 10 by deleting subsection (1).

Repeal of Sections 11 and 12

5. The Principal Act is amended by deleting sections 11 and 12.

Passed by the Legislative Assembly this 13th day of November, 2002.

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TONGA

Fika 31 'o e 2002.

'Oku ou loto ki ai,

TAUFA'AHAU TUPOU IV,
24 'o Fepueli, 2003

KO E LAO
KE FAKATONUTONU 'A E LAO KI HE TUKUHAU FAKATAU
ATU (Vane 69)

[13 'o Novema, 2002]

'OKU TU'UTU'UNI 'e he Tu'i mo e Fale Alea 'o Tonga' 'i he Fakataha Alea 'o e Pule'anga' 'o pehe:

Hingoa nounou mo e kamata'anga

1. (1) 'E ui 'a e Lao ni ko e Lao (Fakatonutonu) ki he Tukuhau Fakatau Atu, 2002.

(2) Kuo pau 'e kamata ngaue'aki 'a e Lao ni 'i he 'aho tatau mo e Lao ki hono Pule'i 'o e Ngaahi Ngaue Tanaki Pa'anga Hu mai, 2002.

'Uhinga'i lea

2. 'I he Lao ni, "Tefito'i Lao" 'oku 'uhinga is ki he Lao ki he Tukuhau Fakatau Atu (Vahe 69), 'i hono fakatonutonu.

Ngaahi fakafuofua mo e ngaahi launga

3. Kuo pau ke fakatonutonu 'a e Tefito'i Lao 'aki hono fakahu 'a e ngaahi kupu ni hili 'a e kupu 6 -

"Ngaahi Fakafuofua

6A. (1) 'E ngofua ki he Komisiona Pule ke fakahoko ha fakafuofua 'o e tukuhau fakatau atu ke ala totongi 'e ha taha fakatau 'o kapau -

(a) 'oku 'ikai fakahu 'e he taha fakatau atu 'a e fakamatala pa'anga hu mai 'oku tu'utu'uni 'i he Lao ni; pe

(b) 'oku 'ikai fiemalie 'a eKomisiona Pule mo ha fakamatala pa'anga hu mai 'oku fakahu 'e ha taha fakatau atu.

(2) 'E ngofua ki he Komisiona Pule ke fakahoko ha fakafuofua-

(a) 'i he palakalafi (1) (a), 'i ha fa'ahinga taimi; pe

(b) 'i he palakalafi (1) (b) –

(i) 'o kapau ko e 'ikai fai pau ki he Lao ko e tupu mei he kaka pe ta'etokanga lahi 'i he 'ilopau, 'i ha fa'ahinga taimi; pe

(ii) 'i ha toe 'uhinga kehe, 'i loto he ta'u 'e 5 mei he 'aho na'e fakahu ai 'a e fakamatala pa'anga hu mai

(3) 'E ngofua ki he Komisiona Pule, makatu'unga 'i he fakamatala 'oku ma'u, ke fika'i 'a e tukuhau fakatau atu 'oku ala totongi 'e ha taha ki he taumu'a ko hono fakahoko ha fakafuofua 'i he kupusi'i (1).

(4) 'I he fakahoko 'o ha fakafuofua 'i he kupu ni, kuo pau ki he Komisiona Pule ke tufa 'a e tohi fakaha 'o e fakafuofua ki he taha fai fakatau 'o fakaha -

(a) 'a e tukuhau fakatau atu 'oku ala totongi 'i he fakafuofua;

(b) 'a e 'aho 'a is ke totongi ai 'a e tukuhau fakatau atu na'e fakafuofua'i; mo e

(c) 'ae taimi, feitu'u, moefoungakihonolaunga'i 'ae fakafuofua.

(5) Ko e tukuhau fakatau 'oku ala totongi 'i ha fakafuofua kuo tufa ki ha taha fakatau atu 'oku totonu ke totongi 'i he 'aho 'oku fakaha 'i he tohi fakaha 'o e fakafuofua.

(6) 'E ngofua ki he Komisiona Pule, 'i loto he ta'u 'e 5 hili hono tufa ha tohi fakaha fakafuofua ki ha taha fakatau atu, ke fakatonutonu 'a e fakafuofua 'aki hono liliu pe fakalahi ki he fakafuofua 'oku pehe 'e he Komisiona Pule 'oku fe'unga, pea kuo pau ki he Komisiona Pule ke tufa ha tohi fakaha ki he fakatonutonu 'o e fakafuofua ki he taha fakatau atu

(7) Kuo pau 'e 'ikai 'i ai ha me'a 'i he kupusi'i (6) to ne ta'ofi 'a e fakatonutonu 'o ha fakafuofua ke lelei ange ai ki ha tu'utu'uni launga, pe tu'utu'uni 'a e Fakatonutonu'anga Tukuhau pe Fakamaau'anga Lahi.

(8) 'Oku lau 'a e fakatonutonu tukuhau 'i he tu'unga kotoa ko ha fakafuofua 'i he kupu ni.

Ngaahi launga

6B. 'E ngofua ke launga ha taha tukuhau 'oku 'ikai fiemalie ki ha fakafuofua na'e fakahoko 'i he Lao ni 'i he founga 'oku fakaha 'e he Konga IV 'o e Lao ki hono Pule'i 'o e Tanaki Pa'anga Hu Mai, 2002."

Fakatonutonu ki he kupu 10

4. Kuo pau ke fakatonutonu 'a e kupu 10 'a e Tefito'i Lao 'aki hono tamate'i 'a e kupusi'i (1).

Fakapekia 'o e kupu 11 mo e 12

5. Kuo pau ke fakatonutonu 'a e Tefito'i Lao 'aki hono fakapekia 'a e kupu 11 mo e 12.

Na'e tali 'e he Fale Alea' 'i he 'aho ni 13 'o Novema, 2002.

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