Business Licence Renewal for 2024
This is to notify that ALL business licenses issued for the year 2023 will expire on 31st December 2023. Business Holders are therefore reminded to renew their 2023 business licence starting Monday 4th December 2023 to 31st January 2024.
| Renewal Fees: | ||
|---|---|---|
|
Sole Traders, Partnerships & Others: |
$282 p.a for each activity, per location |
|
|
Companies & Trusts |
$640 p.a, for each activity, per location. |
|
A Late Payment Penalty of $200.00 will be imposed on any business licence which remains unpaid after 31st January 2024.
The application form can be uplifted from our offices at level 4 Development Bank of Samoa Building Savalalo and our office at Salelologa Market, or you can download the form from our website: www.revenue.gov.ws
Business Licence Holders are advised of the following applicable requirements for business license renewal:
- Completed Business Licence Renewal Form IR25 with the following attachments;
- Valid Passport or at least 2 legal forms of identifications (e.g, birth certificates, citizenship certificate, drivers license)
- Business Bank Statement (at least 3 months)
- Confirmation of legal status of land business is operated. (applicable if your business location(s) has changed from the during the business year)
- Completed Beneficial Ownership form IR24B (excluding Sole Traders) with following attachments :
- Utility bills recently issued under name of each Beneficial Owner. (e.g, cash power or electricity bill, water bills, etc)
- Bank Statement under name of each Beneficial Owner.
- (The above requirements are applicable to all business licenses that have had changes to its Beneficial Ownership structure during the business year.)
- Upload Foreign Investment Certificate. (if applicable)
- Any other supporting document as reasonably required by the Commissioner.
It is important to note that changes have been made to our above said forms, please pay attention to these changes to ensure that you submit completed and signed forms to enable timely assessment and decision to your renewal application.
It will also be emphasized that anyone who operates a business without the required license will be prosecuted under the Provisions of the Business License Act 1998.
For more information please do not hesitate to contact the Taxpayer Services Division at Level 4 Development Bank of Samoa (DBS) building or Savaii Office at Salelologa on telephone 20411/21561 Ext 204, 232, 401 & 403.
Thank you,
Fonoti Talaitupu Lia Taefu
CHIEF EXECUTIVE OFFICER
Ministry of Customs & Revenue
Faafouina o le Laisene Pisinisi mo le 2024
O laisene pisinisi uma sa tu’uina atu mo le tausaga 2023, e mae’a lona aoga i le aso 31 Tesema 2023. O lea e fa’amanatu atu ai i le au-faipisinisi ina ia faafouina nei lou laisene pisinisi mo le 2024, e amata atu i le Aso Gafua 4 Tesema 2023 e oo i le aso 31 Ianuari 2024.
| Totogi mo le Faafouina: | ||
|---|---|---|
|
Faipisinisi Taitoatasi, Faapaaga ma isi: |
$282.00 i le Tausaga mo pisinisi taitasi, i le nofoaga. |
|
|
Kamupani ma Tausimavaega: |
$640 i le Tausaga mo pisinisi taitasi, i le nofoaga. |
|
E $200.00 le Fa’asalaga e Fa’aopopo i laisene taitasi uma, pe afai e tuanai le aso 31 Ianuari 2024 ae lei faafouina.
O pepa talosaga uma mo le fa’afouina o laisene pisinisi e tu’usao atu i le Komesina o Lafoga mo le taliaina; o lea e faailoa atu ai i le au-faipisinisi ina ia tuuina mai pepa moomia o loo taua i lalo;
O pepa fa’atumu mo le fa’afouina o laisene pisinisi e mafai ona maua i le matou ofisa i le foga-fale 4, Faletupe o Atina’e e i Savalalo poo le asiasi foi i le upega tafailagi a le Matagaluega, www.revenue.gov.ws.
O lea e fautuaina ai le mamalu o le au-faipisinisi ina ia tuuina mai pepa o aiaiga manaomia ua taua i lalo mo le fa’afouina o le laisene pisinisi.
- Fa’atumu le Pepa mo le fa’afouina o le laisene pisinisi ma tu’uina fa’atasi mai ma:
- Pepa fa’amaonia (tusifolau, laisene ave-ta’avale, pepa ma isi)
- Fa’amaumauga o teugatupe ia le silia ma le 3 masina. (Bank Statement)
- Tusi fa’amaonia o le nofoaga o loo faia ai le pisinisi. (Pe a fa’apea ua suia le nofoaga ua fa’atino ai lau pisinisi)
- Pepa fa’atumu mo Tagata o loo umia Penefiti o le Pisinisi poo tagata o loo iai le pule silisili o le pisinisi (mo kamupani ma faatulagana faatulafono); (beneficial ownership IR24B) ma e tatau ona tuuina faatasi mai ma aiaiga ua taua i lalo ifo; ( e le aafia ai faipisinisi taitoatasi)
- Fa’amaumauga o pili totogi o loo i luga o igoa o i latou e umia penefiti o le pisinisi (beneficial owners) (ft: pili o le vai, eletise, telefoni ma isi).
- Fa’amaumauga o teugatupe a tagata taitoatasi o loo umia penefiti a pisinisi(beneficial owners)
- (o aiaiga ua taua e aofia uma ai pisinisi laisene ua suia tagata e umia penefiti o pisinisi i totonu o le tausaga faa-le-pisinisi)
- Pepa fa’amaonia mo pisinisi mai fafo (Foreign Investment Certificate); (e le aofia ai pisinisi taitoatasi)
- Nisi fa’amaumauga manaomia e le Komesina o Lafoga
Mo le silafia lautele, ua iai suiga mo pepa fa’atumu o le fa’afouina o laisene pisinisi, e taua le malamalama i fa’amatalaga uma ua tuuina atu i pepa fa’atumu mo le mautinoa o le sa’o ma le atoatoa o fa’amatalaga tuuina mai ma ia sainia ae lei tuuina mai ia pepa fa’atumu ina ia fo’ia ai le tuai ona talia o le talosaga mo le fa’afouina o laisene pisinisi.
E mafai ona molia i le fa’amasinoga soo se tasi na te faia se pisinisi e aunoa ma se laisene faipisinisi e tusa ai ma aiaiga o le Tulafono o Laisene Pisinisi 1998.
Mo nisi fa’amatalaga, fa’amolemole fa’afeso’otai mai le Vaega mo Auaunaga o Totogi Lafoga i le Foga-fale 4 o le Faletupe o Atina’e i Apia poo le ofisa i Salelologa i Savaii pe vili mai le telefoni 20411/21561 laina 204, 232, 401 poo le 403.
Fa’afetai.
Fonoti Talaitupu Lia Taefu
OFISA SILI O LE PULEGA
Matagaluega o Tiute ma Tupe Maua
