Notice to All Taxpayers regarding the implementation of the Tax Invoice Monitoring System (TIMS)
The Ministry of Customs and Revenue (MCR) hereby notifies the following taxpayers of their obligation to comply with the Tax Administration (Tax Invoice Monitoring System) Regulations 2020 (“Regulations”). Taxpayers are required to register and install an Electronic Fiscal Device (EFD) as mandated under the Regulations.
Key Dates:
➢ Registration Due Date: 31 January 2025
➢ Full Compliance Commencement Date: 30 June 2025
To ensure that all taxpayers are fully aware of their compliance requirements and to facilitate a smooth transition to TIMS, the Ministry will be conducting a series of training sessions. Taxpayers will receive official invitations to attend these sessions, where detailed instructions and support will be provided.
These training sessions are crucial to understanding the operational aspects of TIMS and compliance requirements. Attendance is strongly encouraged to avoid any noncompliance issues that may arise due to a lack of understanding or incorrect
implementation.
For further inquiries or assistance, please contact the TIMS Support Team on email tims@revenue.gov.ws or telephone number 20411 extensions 338 and 339.
Ma le faaaloalo lava,
_________________
Fonoti Talaitupu Lia Taefu
CHIEF EXECUTIVE OFFICER
| TIN | BUSINESS NAME | ADDRESS | ISLAND | GROUP |
|---|---|---|---|---|
| 70061 | Chan Mow Co Ltd | Matafele | Upolu | Group 3 |
| 70083 | The Fletcher Construction Company Limited | Vaitele | Upolu | Group 3 |
| 70224 | SAMOA PAINTS LTD Trading as TAUBMANS PAINTS | Savalalo | Upolu | Group 3 |
| 70304 | SAMOA SHIPPING CORPORATION LTD | Matautu-tai | Upolu | Group 3 |
| 70389 | SAMOA SHIPPING SERVICES LTD | Savalalo | Upolu | Group 3 |
| 70404 | FJ & P KRUSE CO LTD Trading as Insel Fehmarn Hotel | Motootua | Upolu | Group 3 |
| 70459 | Polynesian Airlines Investments Ltd | Apia | Upolu | Group 3 |
| 70633 | K L SECURITY SERVICES LTD | Faatoia | Upolu | Group 3 |
| 70906 | VAEA INDUSTRIES LTD Trading as Vaea Hotel Samoa | Togafuafua | Upolu | Group 3 |
| 71020 | LIGALIGA FUNERAL SERVICES SAMOA LTD | Leififi | Upolu | Group 3 |
| 71040 | SOUTH PACIFIC RENTAL LTD | Vaimoso | Upolu | Group 3 |
| 71181 | APIA EXPORT FISH PACKERS LIMITED | Savalalo | Upolu | Group 3 |
| 85456 | Mr VILO SEIULI HANSELL | Salelologa | Savaii | Group 3 |
| 80066 | Ms Pisaina Leilua Lei Sam | Vaivase-uta | Upolu | Group 3 |
| 88273 | Patrick Fepulea'i Trading as FEPULEA LAW | Malifa | Upolu | Group 3 |
| 89974 | Mr Arnold Francis Hansell | Vaoala | Upolu | Group 3 |
| 98235 | Mrs Feagaimaleata LEI SAM | Ululoloa | Upolu | Group 3 |
| 98470 | Mr APERAAMO FAIMASASA | Letogo | Upolu | Group 3 |
| 98568 | Velda Suhren Trading as VES. ARCHECTS. | Vailele | Upolu | Group 3 |
| 99017 | Francis Westerlund | Lotopa | Upolu | Group 3 |
| 99124 | SEVEN SEAS CAR HIRE LTD | Motootua | Upolu | Group 3 |
| 99916 | Mr Teofilo Fepuleai | Vaimoso | Upolu | Group 3 |
| 100043 | Miss Maria Meredith Trading as MARIS BAKE HOUSE | Tamaligi | Upolu | Group 3 |
| 100212 | OKT COMPANY LIMITED Trading as ROKO RESTAURANT | Motootua | Upolu | Group 3 |
| 100646 | Mr Isaia Iona | Moataa | Upolu | Group 3 |
| 100653 | PETROLEUM PRODUCTS SUPPLIES LIMITED | Sogi | Upolu | Group 3 |
| 100841 | Mr Va Talaivi Va | Nu'u | Upolu | Group 3 |
| 102285 | MANA INDUSTRIES LIMITED | Vaimea | Upolu | Group 3 |
| 102341 | SEABREEZE COMPANY LTD | Aufaga | Upolu | Group 3 |
| 102479 | TUI & SONS COMPANY LIMITED | Siusega | Upolu | Group 3 |
| 102492 | Mr Trevor Arnold Meredith | Faatoia | Upolu | Group 3 |
| 102525 | NONU SAMOA ENTERPRISES LTD | Vaivase-Uta | Upolu | Group 3 |
| 102587 | Mr Benjamin Chewlit | Taufusi | Upolu | Group 3 |
| 102658 | APIA BROADCASTING LIMITED Trading as TV 3 | Saleufi | Upolu | Group 3 |
| 102908 | LE LAGOTO CO LTD | Fagamalo | Savaii | Group 3 |
| 103118 | Lipine Leafa Trading as RSL BUILDERS & CONSTRUCTION | Vailele | Upolu | Group 3 |
| 103210 | Ms Vaatofu Rossi | Matautu-Tai | Upolu | Group 3 |
| 103271 | STARSIGNZ LTD | Sogi | Upolu | Group 3 |
| 103503 | TAFAOATA SAAGA SOLOMONA Trading as 4T's INTERIOR DESIGNS & FURNISHINGS | Vaivase | Upolu | Group 3 |
| 103743 | Mr Ailepata Nolopeleto Leiataua | Leulumoega-tuai | Upolu | Group 3 |
| 104161 | PACIFIC FREIGHT LTD | Togafuafua | Upolu | Group 3 |
| 104232 | NIU PHARMACY CO LTD Trading as NIU PHARMACY CO. LTD | Saleufi | Upolu | Group 3 |
| 104294 | Miss VIVIENNE PHILLIPS | Levili | Upolu | Group 3 |
| 104836 | PRIME PACIFIC ENTERPRISES LTD | Vaitele | Upolu | Group 3 |
| 105515 | SU'A PALE LIMITED Trading as RETURN TO PARADISE | Matautu Lefaga | Upolu | Group 3 |
| 105579 | ROPATI PAPALII Trading as ISLAND BOYS AUTO SHOP/MR DIGGER | Tulaele | Upolu | Group 3 |
| 105919 | Edward Peseta | Sinamoga | Upolu | Group 3 |
| 106114 | Burton Alavini Utai Trading as MATAI & KINGSTON CONSTRUCTION | Vaitoloa | Upolu | Group 3 |
| 106123 | SIGNS STUDIO LTD | Vaitele | Upolu | Group 3 |
| 106128 | Sally Schmidt-Joseph | Vaimoso | Upolu | Group 3 |
| 106526 | Mr Henry Mailo | Fagalii-Uta | Upolu | Group 3 |
| 106539 | Ms Akenese Alisi Fiaapia Ropati | Vaiusu | Upolu | Group 3 |
| 106663 | LOLO MISILI Trading as L & L Customs Agent | Savalalo | Upolu | Group 3 |
| 106770 | RETURN TO PARADISE RESORT LIMITED | Matautu Lefaga | Upolu | Group 3 |
| 106929 | Heidi Leilani Retzlaff | Salelologa | Savaii | Group 3 |
| 106971 | AH LIKI BUILDING (2011) LTD | Taufusi | Upolu | Group 3 |
| 107027 | SALETOGA SANDS RESORT LTD | Matatufu | Upolu | Group 3 |
| 107038 | NETTIES ENTERPRISES LTD | Taufusi | Upolu | Group 3 |
| 107187 | J & F ENTERPRISES LTD | Lalovaea | Upolu | Group 3 |
| 107265 | FAALAVAAU MISA Dr NAVY COLLINS | Taufusi | Upolu | Group 3 |
| 107327 | Ms Nukualofa Unasa | Vailima | Upolu | Group 3 |
| 107644 | Ms SARONA AHMAD | Vaimea | Upolu | Group 3 |
| 107656 | TAUMEASINA DEVELOPMENT CORPORATION LIMITED | Taumeasina | Upolu | Group 3 |
| 107779 | Zheng Construction Company Ltd | Vailoa | Upolu | Group 3 |
| 107780 | Mr Chris Paese Pagia | Vaiala | Upolu | Group 3 |
| 107834 | GoundersSamoa | Tafaigata | Upolu | Group 3 |
| 108003 | BETA MULTIMEDIA INVESTMENTS CO. LTD Trading as TV5 | Tuanaimato | Upolu | Group 3 |
| 108198 | Failo Crichton Trading as FAILO CRICHTON REAL ESTATE | Vaivase | Upolu | Group 3 |
| 108414 | Tolua Fua Trading as LE TUIGA BARBER SHOP | Vaitele | Upolu | Group 3 |
| 108442 | LITTLE HELPERS LIMITED | Leauvaa | Upolu | Group 3 |
| 108635 | Mr Pese Muavae | Falevao | Upolu | Group 3 |
| 108701 | MAI COMPANY LIMITED | Taufusi | Upolu | Group 3 |
| 108814 | Matakea Galu Hepikia | Elisefou | Upolu | Group 3 |
| 108923 | LIMEI CHEN | Saleufi | Upolu | Group 3 |
| 109315 | Tank Guy Samoa Ltd | Vaitele | Upolu | Group 3 |
| 109848 | PACIFIC FORUM LINE (GROUP) LIMITED | Matautu-Tai | Upolu | Group 3 |
| 109876 | Mr Tauati Tanoi Trading as L. T. ELECTRIC | Faatoia | Upolu | Group 3 |
| 110137 | Faitele Afamasaga Trading as LEIIFIIFI MINI MART / SALELOLOGA MINI MART / TE'O COMPLEX | Leififi | Upolu | Group 3 |
| 110219 | LELEFU TUPAI TAAVALE | Lano | Savaii | Group 3 |
| 110388 | Mr Tumua Richard Vitale Trading as AMY GIFT SHOP | Saleufi | Upolu | Group 3 |
| 110888 | FAIGA KEPU Trading as TANUMALEKO RENTALS / TANUMALEKO's SHOP & LAUNDROMAT | Vailima | Upolu | Group 3 |
| 110905 | Kereti Ah Liki Trading as ULALEI LODGE | Vaiala | Upolu | Group 3 |
| 111585 | Mr Risati Asafo Trading as RICHSAN AUTOCARE | Malololelei | Upolu | Group 3 |
| 112477 | LAVA HOTEL LIMITED | Sogi | Upolu | Group 3 |
| 112685 | Mr Dennis Pesaleli | Moamoa | Upolu | Group 3 |
| 112726 | Y & Y ENTERPRISE LIMITED | Salelologa | Savaii | Group 3 |
| 112887 | Mr Tamatoa Mariner | Vailele | Upolu | Group 3 |
| 112895 | TUAMASAGA LIMITED | Malifa | Upolu | Group 3 |
| 112904 | TWL ENTERPRISES LIMITED Trading as MAXCLEAN PROCUREMENT & DISTRIBUTION | Vailele | Upolu | Group 3 |
| 113225 | Mauga Folau Limited | Lotopa | Upolu | Group 3 |
| 113701 | TA SOLUTION LTD | Vailele-Uta | Upolu | Group 3 |
| 113935 | MOANA RENTALS LTD | Mulivai | Upolu | Group 3 |
| 114059 | Mr Mata Junior Niupulusu | Laulii | Upolu | Group 3 |
| 114569 | ISLAND LOVE COMPANY LIMITED | Matautu-tai | Upolu | Group 3 |
| 114711 | FERO SAMOA LIMITED | Vaitele | Upolu | Group 3 |
| 114899 | Ms Niusina Slade | Ululoloa | Upolu | Group 3 |
| 115046 | Ms Salafai Falanika Ah Tong | Saleufi | Upolu | Group 3 |
| 115111 | Miss Ilaisaane Mamao Folau Havea Trading as House 88 Boutique | Saleufi | Upolu | Group 3 |
| 115130 | Miss Sianatu Leota Lu | Alamagoto | Upolu | Group 3 |
| 115279 | Great Wall Construction Company Ltd | Vaitele | Upolu | Group 3 |
| 115427 | Taumeasina Rentals & Accommodation Ltd | Moataa | Upolu | Group 3 |
| 115596 | Atropa Belladonna Potoi | Matafele | Upolu | Group 3 |
| 115792 | ARME CONSTRUCTORS LIMITED | Vaitele | Upolu | Group 3 |
| 115881 | Ms Taufusi Fang | Maluafou | Upolu | Group 3 |
| 115975 | Ms Alena Chen | Aleisa | Upolu | Group 3 |
| 115990 | Samoa Digital Communications Ltd | Vaitele | Upolu | Group 3 |
| 116006 | ALFA LTD | Vaitele | Upolu | Group 3 |
| 116064 | ELAINE'S QUALITY FURNISHING LTD | Alafua | Upolu | Group 3 |
| 116081 | Seumanu & Stephens Pty Ltd | Alafua | Upolu | Group 3 |
| 116188 | IT SOLUTIONS LTD | Saleufi | Upolu | Group 3 |
| 116555 | The White House Hotel Samoa Ltd | Fugalei | Upolu | Group 3 |
| 116697 | Lefaotogi Chantelle Paletasala Faolotoi Trading as Sucon Consulting | Vailima | Upolu | Group 3 |
| 116747 | Aggie Grey's Hotel Limited | Vaisigano | Upolu | Group 3 |
| 116853 | Mele Malele | Saleufi | Upolu | Group 3 |
| 116928 | Ms Nativai Naiena Liki Siitia | Motootua | Upolu | Group 3 |
| 117031 | UATISONE VAOGA Trading as TK KOVATI TYER SERVICE | Tufutafoe | Savaii | Group 3 |
| 117280 | CITY TECH LIMITED | Vaipuna | Upolu | Group 3 |
| 117350 | SYNBIZ FINANCIAL SERVICES LTD | Saleufi | Upolu | Group 3 |
| 117364 | Mr Aimaleaga Afaese Toleafoa | Fagalii-Tai | Upolu | Group 3 |
| 117416 | Island Base Limited Trading as EYESPY RADIO | Matautu-tai | Upolu | Group 3 |
| 117506 | Pearl Company Limited | Vaigaga | Upolu | Group 3 |
| 117570 | SUNFIELD AGRICULTURE (SAMOA) LIMITED | Lotopa | Upolu | Group 3 |
| 117579 | SAMOA GLOBAL SHIPPING COMPANY LIMITED | Siusega | Upolu | Group 3 |
| 117635 | TEAMEN INDUSTRIAL COMPANY LIMITED | Vaitele | Upolu | Group 3 |
| 117653 | DEL - MEI'S INVESTMENT LIMITED | Lotopa | Upolu | Group 3 |
| 117770 | SMEC INTERNATIONAL PTY LIMITED | Fugalei | Upolu | Group 3 |
| 117841 | Ferdinand Sandoval | Vaigaga | Upolu | Group 3 |
| 117946 | PENE FAILAUGA | Asau | Savaii | Group 3 |
| 118320 | Mr Faafetai Opeta Auvaa Trading as NEXT LEVEL SECURITY SERVICES | Tanugamanono | Upolu | Group 3 |
| 118324 | Mingwei Chen | Pesega | Upolu | Group 3 |
| 118503 | Sunful Investment Limited | Sinamoga | Upolu | Group 3 |
| 118617 | SLFEA COMMERCIAL PRINTERS LIMITED | Motootua | Upolu | Group 3 |
| 118691 | Pioneer Systems Limited | Saleufi | Upolu | Group 3 |
| 118728 | COLLIN MCCARTHY | Fagalii-Uta | Upolu | Group 3 |
| 118912 | Lancelot Eti Laulala | Tufuiopa | Upolu | Group 3 |
| 119018 | Mapusaga Thomas Trading as Mapusaga Riverside Apartments | Tulaele | Upolu | Group 3 |
| 119028 | Athol Michael Greentree Trading as AG Architects | Aleisa | Upolu | Group 3 |
| 119029 | DEA SUPERMARKET LIMITED | Vailoa | Upolu | Group 3 |
| 119160 | Mr Victor Junior Godinet | Lalovaea | Upolu | Group 3 |
| 119288 | Michael Faletagoai Leo | Letogo | Upolu | Group 3 |
| 119357 | Bethel Lova | Vaitele | Upolu | Group 3 |
| 119399 | Ms Nimoe Teuila Chung Sum | Leauvaa | Upolu | Group 3 |
| 119404 | Miss Elisapeta Madar | Taufusi | Upolu | Group 3 |
| 119412 | Tui Pacific Company Ltd | Matautu-tai | Upolu | Group 3 |
| 119508 | Ms Margaret Leone Sua Mailo | Tamaligi | Upolu | Group 3 |
| 119523 | Mr Mohammed Abu Bakar Siddique | Apia | Upolu | Group 3 |
| 119665 | Luko Construction Limited | Vaitele | Upolu | Group 3 |
| 119774 | Kevin Feate Vincent Ah Kuoi | Alamgoto | Upolu | Group 3 |
| 119786 | Greenology Samoa Ltd | Vaitele | Upolu | Group 3 |
| 119827 | Faleseu Tauvela | Fasitoo-uta | Upolu | Group 3 |
| 119833 | Mr Barry Lee Feuu | Tiapapata | Upolu | Group 3 |
| 119859 | SUNSHINE PACIFIC LIMITED | Tanumalala | Upolu | Group 3 |
| 119957 | AMS COMPANY LIMITED Trading as SMART SECURITY SERVICES | Alamagoto | Upolu | Group 3 |
| 119998 | LB ZEALING LIMITED | Alamagoto | Upolu | Group 3 |
| 120016 | CHINA HARBOUR ENGINEERING COMPANY (SAMOA) LTD | Matautu-tai | Upolu | Group 3 |
| 120083 | Rosa Chen | Falelatai | Upolu | Group 3 |
| 120182 | Health Specialist Charitable Trust | Motootua | Upolu | Group 3 |
| 120203 | SULA'S LIMITED | Moataa | Upolu | Group 3 |
| 120296 | Ms Momoe Cecilia Ah Leong | Leauvaa | Upolu | Group 3 |
| 120362 | Superior Products Trading Company Limited | Togafuafua | Upolu | Group 3 |
| 120399 | Mr Arthur Fesili | Motootua | Upolu | Group 3 |
| 120524 | Mr Puna Tualagi Auava Kaiafa | Nu'u | Upolu | Group 3 |
| 120700 | Hana Limu | Salesatele | Upolu | Group 3 |
| 120753 | THE PRODUCE COMPANY SAMOA LIMITED | Vaitoloa | Upolu | Group 3 |
| 120814 | VFS Services Samoa Ltd | Saleufi | Upolu | Group 3 |
| 121095 | Malosi Building materials Co Ltd | Vaitele | Upolu | Group 3 |
| 121175 | PACIFIC PHARMACEUTICAL, MEDICAL EQUIPMENT AND CONSUMABLES COMPANY LIMITED | Motootua | Upolu | Group 3 |
| 121381 | New City Building Supply Ltd | Fugalei | Upolu | Group 3 |
| 123558 | LVG Consult Ltd | Siusega | Upolu | Group 3 |