ABOUT US
About us
Who we are
The Ministry of Revenue (MOR) is responsible for the administration of Samoa’s revenue system, ensuring the effective collection of taxes and other government revenues that support national development and public services.
As a key government institution, the Ministry works to promote voluntary compliance, strengthen revenue governance, enhance taxpayer services, and contribute to the economic prosperity and resilience of Samoa. The Ministry serves individuals, businesses, and stakeholders through fair, transparent, and efficient revenue administration. The Ministry’s core focus is the management and administration of taxation systems and government revenue collection.
What we do
The Ministry of Revenue is committed to:
- Administering Samoa’s taxation laws and revenue systems.
- Collecting government revenue efficiently and effectively.
- Promoting voluntary taxpayer compliance.
- Providing quality taxpayer services and education.
- Supporting economic growth through modern and transparent revenue administration.
- Strengthening international tax cooperation and information exchange.
- Leveraging technology and innovation to improve service delivery.
- Providing revenue data and analysis to support Government decision-making.
Our Mandate
The Ministry’s mandate is to:
- Manage and administer taxation systems in a manner that encourages compliance.
- Collect the correct revenue due to the Government of Samoa.
- Promote fair, transparent, and accountable revenue administration.
- Support sustainable economic growth through effective revenue governance.
Our Strategic Aspirations
We aspire to create an environment where:
- Taxpayers meet their obligations willingly and confidently.
- Revenue services are accessible, modern, and customer-focused.
- The community recognizes taxation as a contribution to Samoa’s development and prosperity.
- Government has confidence in the integrity, security, and reliability of revenue information.
- Revenue administration is trusted, transparent, and internationally respected.
- Our people are recognized as professional, knowledgeable, and service-oriented.
Values that guide us
- Integrity (Honest, Impartiality, Transparency, Accountability.);
- Service Commitment;
- Respect;
- Working Together;
- Efficiency & Effectiveness;
Our Principal Roles
To manage and administer the taxation systems in a way that encourages compliance by all taxpayers
To efficiently collect the revenue due to the state
Improving Our Services to Encourage Customer Compliance
Understand customers and their compliance influences
Improve our tools, processes, legislations, systems and equipment
Invest in our people
Our Core Functions
Revenue Collection
Ensuring the accurate and timely collection of taxes and other government revenues.
Taxpayer Services
Providing guidance, education, and support to help taxpayers meet their obligations.
Compliance & Enforcement
Promoting compliance through monitoring, audits, investigations, and appropriate enforcement actions.
Revenue Policy Support
Supporting the development and implementation of revenue policies and legislation.
International Tax Cooperation
Strengthening Samoa’s participation in international tax initiatives, exchange of information frameworks, and global best practices.
Digital Revenue Services
Driving the modernization of revenue administration through innovative systems and technology solutions.
Minister Portfolio
Hon. Pauga Teomatavui Talalelei Pauga
Portfolio:
Ministry of Revenue, Audit Office, Public Trust
Organizational Structure
Hon. Pauga Teomatavui Talalelei Pauga
Minister of the Ministry of Revenue.
Fuimaono Vaitolo Ofoia
Chief Executive Officer
Moananu Ian Filemu
Assistant Chief Executive Officer
Collection & Enforcement Division
Ili Alesana Tumua
Assistant Chief Executive Officer
Legal & Technical Division
Auimatagi Michael Maua
Assistant Chief Executive Officer
Taxpayer Services Division
Lemalu Marlon Tiumalu
Assistant Chief Executive Officer
Audit & Investigation Division
Galuvao Theresa Kyoto Amosa
Assistant Chief Executive Officer
Policy & Performance Improvement Division
Namulauulu Apelu Ioasa
Assistant Chief Executive Officer
Internal Audit Division
Togafau Patrick Ah Kuoi
Assistant Chief Executive Officer
Information Technology Division
