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TAX INVOICE MONITORING SYSTEM (TIMS) DOWNTIME

Important Notice on the Upgrade of Tax Invoice Monitoring System

Tax Invoice Monitoring System Downtime

Testing v2-Accredited POS and E-SDC Solutions in the Version 3 (v3) Sandbox of the Tax Invoice Monitoring System (TIMS)

Notice for Vendors on TIMS Upgrade

Due Date Notice – VAGST & Paye April 2025

Business License Renewal for 2025

Notice to All Taxpayers regarding the implementation of the Tax Invoice Monitoring System (TIMS)

Tax Returns & Tax Payments due for the month of September 2024

Tax Returns & Tax Payments Due for the Month of August 2024

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WELCOME TO THE MINISTRY OF REVENUE
"A Resilient and Prosperous Samoa through effective revenue governance"

Our Forms

Business License Forms
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IR24 – Business License FormExcluding Sole TraderDownload
IR24A – Business License FormApplication for Additional Activity and LocationDownload
IR24B – Beneficial Ownership FormBeneficial Ownership FormDownload
IR24S – Business License FormNew Sole TraderDownload
IR25 – Business License Renewal Form2026 Business License Renewal FormDownload
IR27 – Business Cessation FormBusiness License Cessation FormDownload
Tax Forms
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IR05 – 20182018 Non-Residential International Transportation Income TaxDownload
IR11PAYE Registration FormDownload
IR13Rates of Tax Deductions from Income Paid Fortnightly Rates of Tax Deductions from Income Paid …Download
IR2 – 20172017 Sole Trader Income Tax Return FormDownload
IR2 – 20182018 Sole Trader Income Tax Return FormDownload
IR2 – 20192019 Sole Trader Income Tax Return FormDownload
IR2 – 20202020 Sole Trader Income Tax Return FormDownload
IR2 – 20212021 Sole Trader Income Tax Return FormDownload
IR2 – 20222022 Sole Trader Income Tax ReturnDownload
IR2 – 20232023 Sole Trader Income Tax ReturnDownload
IR2 – 20242024 Sole Trader Income Tax ReturnDownload
IR2 – 20252025 Sole Trader Income Tax ReturnDownload
IR31VAGST Registration FormDownload
IR4 – 20172017 Company Income Tax ReturnDownload
IR4 – 20182018 Company Income Tax Return FormDownload
IR4 – 20192019 Company Income Tax Return FormDownload
IR4 – 20202020 Company Income Tax Return FormDownload
IR4 – 20212021 Company Income Tax Return FormDownload
IR4 – 20222022 Company Income Tax ReturnDownload
IR4 – 20232023 Company Income Tax ReturnDownload
IR4 – 20242024 Company Income Tax ReturnDownload
IR4 – 20252025 Company Income Tax ReturnDownload
IR49Voluntary Disclosure FormDownload
IR50Register as a Tax AgentDownload
IR51Link or Delink a Tax Agent with your Business RegistrationDownload
IR52Objection FormDownload
IR58Fortnightly & Annual Income Tax Rates Fortnightly & Annual Income Tax Rates Effective as of …Download
P4 – Salary and Wage FormFor 1 – 250 EmployeesDownload
P4 – Salary and Wage FormFor 1 – 50 EmployeesDownload
P4 – Salary and Wage FormFor 1 – 10 EmployeesDownload
P6Annual Reconciliation StatementDownload
P6AAnnual Reconciliation Summary SheetDownload
VAGST001VAGST Return FormDownload
TIMS Forms
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TIMS01 Non-Sole Trader Information Update FormUsed by companies, partnerships, trusts, incorporated societies, and other non-sole trader entities to update their …Download
TIMS01 Sole Trader Information Update FormUsed by sole traders to update their personal and business information registered in the Tax …Download

OUR PORTALS

Samoa E-Tax

Helping you to easily and efficiently manage your tax returns online

TIMS

Transparent Transactions. Smarter Compliance with TIMS

Exchange of Information

Automatic exchange of financial information with other countries

Ministry of Revenue Customer Satisfaction Survey

The Ministry of Revenue welcomes feedback from taxpayers and customers on their experience with our services.

If you have used or contacted a Ministry of Revenue service within the past 3 months, we invite you to complete our Customer Satisfaction Survey. This may include services received at our offices, through Samoa eTax/TIMS, by telephone or email, or through our website.

The survey takes approximately 2–3 minutes to complete. Your feedback helps us understand your experience, identify areas for improvement and continue improving the services we provide

YOUR FEEDBACK MATTERS

The Customer Satisfaction Survey is conducted quarterly throughout the financial year.

Click here to complete the survey

Or scan the QR Code below

Thank you for helping us improve our services,

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