New Tax Invoice Monitoring System (TIMS)
In connection to our first Survey Notice, the Ministry of Customs and Revenue (‘MCR’) hereby publicizes the following fundamental information regarding the new Tax Invoice Monitoring System (TIMS):
A. Purpose of TIMS
This is an initiative undertaken by the government to increase compliance and consequently reduce ‘hidden economy’*i and ‘tax evasion’. The new system will monitor all sales of goods and services regardless of whether businesses are registered for VAGST or not. Under the Value Added Goods and Services Tax Act 2015, businesses collect VAGST on behalf of the government and are required to
file and pay every two months. Unfortunately, many businesses are charging VAGST on their goods and services but are not correctly declaring the amount of VAGST collected in their tax returns.
TIMS will be launched in January 2020 as part of the Ministry’s compliance strategy to capture, monitor and correctly account for VAGST.
B. Affected parties
All registered business operators selling goods and services in return for cash or other means of payment will be required to use Electronic Fiscal Devices and provide customers with instantly verifiable invoices. Please note that implementation will be rolled out in five (5) groups and thus businesses will be expected to comply depending on which group they fall under. A future notice will be published confirming the different groups. The Ministry will also send out invitations to individual taxpayers for enrolment and confirmation of deadline.
C. How the system works
Once a sale is made, the Point of Sale (POS) sends the transaction to the Sales Data Controller (SDC) which includes a secure element that formats the data into a fiscal invoice, attaches a digital signature and transmits this back to the POS so the receipt can be printed. The SDC will also send fiscal data to the MCR system simultaneously during the whole process which occurs instantaneously so as not to affect the printing of receipts for customers.
D. Compliance Cost
MCR reiterates that there is NO NEW TAX imposed. Any additional cost will be oneoff at the time of installation but guaranteed affordable.This will vary amongst businesses depending on what type of cash register or POS they are currently using.
A free POS application will also be provided by MCR that is compatible with smart phones and tablets to facilitate compliance for small taxpayers.
E. Major Benefits for Businesses
- Protect honest taxpayers from unfair competition
- Transparency and accountability through a raise of consumer awareness by receiving instantly verifiable invoices when making purchases, with clear and true specification of tax amount dedicated to the Samoan government
- Minimizing cost of compliance per taxpayer and per sales point
- Business owners will be able to monitor sales team
- Registration of both sales and purchases in business-to-business transactions enables easy cross-checking for processing claims.
Please be advised that the online survey has been extended to Friday 9 August 2019 and can be accessed on our official website www.revenue.gov.ws . MCR will soon begin consultations with various stakeholders and notify the public accordingly.
For more information or enquiries please do not hesitate to contact the TIMS Project Team:
Deputy CEO-IRS – (Seumanu Ieni Sheppard) – isheppard@revenue.gov.ws ; telephone 20411/21561 ext 205
ACEO-Policy Performance & Improvement – (Theresa Amosa Alatupe) – tamosa@revenue.gov.ws ;
telephone 20411/21561 ext 207
Principal Officer- Policy Performance & Improvement- (Semo Fepuleai)- sfepuleai@revenue.gov.ws ;
telephone 20411/21561 ext 223
Faafetai
Matafeo Avalisa Sina Viali-Fautua’alii
Chief Executive Officer/Commissioner
i * economic activity that is neither captured nor monitored by government and thus not taxed.
Metotia fou fa’aneionaoi mo le mataituina o Lafoga (TAX INVOICE MONITORING SYSTEM)
E tusa ai ma le tatou faasilasilaga sa mua’i tuuina atu mo le tatou suesuega (survey) faatino, o lenei e fia faailoa atu ai e le Matagaluega o Tiute ma Tupe Maua nisi o vaega taua e fitoitonu ma lea Metotia Fou Faaneionapo mo le Mataituina o Lafoga.
A. Faamoemoe Autu o lea Metotia
O lea faiga fou ua faia e le tatou Malo ina ia siitia ai le usitaia o tulafono ma faiga faavae ma faaitiitia ai pisinisi o loo faia faanana ma faiga faasolitulafono ma le ‘alofia o lafoga totogi ile Malo. O lea faiga fou o le a mataituina ai le faatauina o oloa ma auaunaga tuuina atu. I lalo o le Tulafono Faaopopo I Luga o Oloa ma Auaunaga 2015, e aoina mai e pisinisi le lafoga faaopopo I luga o oloa ma auaunaga (VAGST), ona faailoa mai lea o le aofaiga pe a faila mai pepa lafoga I le ta’i lua masina. Peitai, ua matauina e le Matagaluega, e tele pisinisi o loo faaopoopo lenei lafoga VAGST i luga o tau o a latou oloa ma auaunaga ae le’o atoatoa ona faailoa ma totogi mai nei lafoga I le Malo.
O lenei Metotia Faaonaponei mo le Mataituina o Lafoga o le a tatalaina aloa’ia I le masina o Ianuari 2020 ma avea ai ma se tasi o auala o le a mafai ai e le Matagaluega ona maua faamatalaga, mataitu, ma faia iloiloga sa’o ma talafeagai o le lafoga o le VAGST.
E. Vaega o le a Aafia I lea Polokalame
O pisinisi uma o loo resitalaina e faatinoina fefaatauaiga o oloa ma faatinoina auaunaga, e tatau ona faaaogaina masini faaonaponei e mafai ona faamaumau uma ai tupe maua ma lolomi ai pe faailoa atu i
tagata faatau risiti o a latou faatauga. O le faagasologa o lenei poloketi o le a faia lea I ni vaega e lima ina ia faigofie ma sologa lelei ai le faatinoga. O pisinisi uma o loo resitalaina, o le a vaevae i vaega e lima ona faasolo lea o le faatinoina o lenei polokalame. E talosaga atu ma le agaga faaaloalo ia usitaia vaega uma ma tuutuuga ua faataatia, poo le a lava le vaega o le a faavasegaina iai lau pisinisi. O le a tuuina atu se faasilasilaga ile lumanai e faalauiloa atu ai pisinisi e aofia I vaega taitasi. O le a valaauina foi e le Matagaluega tagata totogi lafoga taitoatasi e resitala mo lenei polokalame ma faailoa atu ai aso e faagata ai le taimi faatulagaina mo le usitaia o lenei polokalame.
I. Faamatalaina o le faagasologa o lenei metotia fou
Soo se taimi lava e fai ai se faatau pe totogi ai se auaunaga, o le taimi foi lea e tuuina atu ai le faamaumauga o lenei faatau I le polokalame autu mo faatauga (Sales Data Controller) ma mafai ai ona maua se risiti o loo iai se saini faatenokolosi e tuuina atu I tagata faatau e faamaonia ai a latou faatauga. O le a tuuina mai foi e le polokalame autu le faamaumauga I le polokalame faakomepiuta a le Matagaluega I se taimi vave ina ia faaitiitia le taimi faagasolo o lenei faatinoga ma leai ai se afaina I le taimi o le auaunaga o faatauga.
O. Totogi Faaopopo
E faamanino atu e le Matagaeluga, e leai se lafoga fou poo se isi tau fou e faaopopoina. E iai tupe totogi mo nao se taimi e tasi pe a faapipiiina masini mo lea faiga fou peitai e mautinoa lava le taugofie o lea tupe totogi ma o le a eseese lava le tupe totogi e fuafua ile ituaiga o masini mo fefaatauaiga o loo faaaogaina e pisinisi taitasi. O le a tuuina atu foi e le Matagaluega se auaunaga tuuina atu fua e aunoa ma se totogi, e ala lea ile tuuina atu o metotia faaneionapo e faaaogaina ai telefoni feaveai mo le faafaigofieina o lea faiga fou.
U. Aoga o lenei metotia mo Pisinisi
- Puipui ai tagata totogi lafoga o loo faamaoni ile totoogiina o lafoga mai faiga faatauvaga lê talafeagai.
- Manino tulaga uma ma mafai ona tali atu e ala i le siitia o le silafia o tagata faatau e auala atu ile maua o risiti faamaonia ai faatauga i soo se taimi e fai ai faatau ma faailoa manino mai ai le aofaiga tonu o le lafoga o loo totogi agai ile malo.
- Faaitiitia ai le tau mo le usitaia o le tulafono mo tagata totogi lafoga ile taimi e faataunuuina ai faatauga taitasi
- O le mafai e le au faipisinisi ona mata’ituina a latou faatau aemaise foi tagata faigaluega ma le faagasologa o le pisinisi.
- O le a resitalina lelei ai le tulaga i tupe faaalu ma tupe maua e ala i fefaatauaiga faapisinisi ma isi pisinisi ma o le a faigofie ai ona siaki tulaga ogaoga ma tulaga taua uma.
Faamolemole e toe faamanatu le tatou suesuega o loo i luga o le upega tafailagi ma ua tuuina atu i tua le aso e faagata ai ile Aso Faraile 9 Aukuso 2019. O le a faatinoina e le tatou Matagaluega ni faatalatalanoaga talafeagai ma paaga uma ma o le a faailao atu ile mamalu lautele o le atunuu.
Mo nisi faamatalga, faafesootai mai i latou o loo ta’ua i lalo:
Sui Ofisa Sili o Pulega – (Seumanu Ieni Sheppard) – isheppard@revenue.gov.ws; Telefoni 20411/21561 Laina 205
Ofisa Sili Lagolago – PPI – (Theresa Amosa Alatupe) – tamosa@revenue.gov.ws; Telefoni 20411/21561 Laina 207
Ofisa Sinia – PPI – (Semo Fepuleai) – sfepuleai@revenue.gov.ws – Telefoni 20411/21561 Laina 223
Faafetai,
Matafeo Avalisa Sina Viali Fautua’alii
OFISA SILI O LE MATAGALUEGA O TIUTE MA TUPE MAUA
