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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

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Transparent Transactions. Smarter Compliance with TIMS

Exchange of Information

Automatic exchange of financial information with other countries

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