Public Notice Issued Pursuant to the Tax Administration (Tax Invoice Monitoring System) Regulations 2020 The Ministry wishes to advise all taxpayers allocated in Groups one (1) and two (2) for TIMS that the Point of Sale (POS) provider mentioned below has not satisfied the requirements to become an accredited provider for the Tax Invoice Monitoring System (TIMS). Supplier/ Provider Local Agent Product Samba POS Joseph Meredith Point of Sale (POS) The Ministry therefore advises taxpayers not to take up the services of the abovementioned provider to comply with TIMS obligations. Our accredited providers are published on our Ministry’s website at: www.revenue.gov.ws for your reference and selection of a POS or Electronic Sales Data Control (ESDC} in order to comply with the TIMS Regulation 2020. For more information, please contact our TIMS project team 20411: extension 338 or email: tropati@ revenue.gov. ws We appreciate your assistance and support Faafetai lava, Fonoti Talaitupu Li’a TaefuACTING CHIEF EXECUTIVE OFFICER/ COMMISSIONER OF INLAND REVENUE Download

English Fa’asamoa TIMS Reminder for Group 1 Taxpayers This is a kind reminder that the rescheduled commencement date of 31st July 2022 is drawing near and we hope every business is now ready to commence issuing fiscal invoices and receipts as per requirements of the Tax Administration (Tax Invoice Invoice Monitoring System) Regulations 2020. Please note that the Ministry will not accept any more requests for further time extensions as substantial time was provided since TIMS was launched in March 2020. The Ministry will immediately commence with its enforcement actions for non-compliant taxpayers identified in breach of any regulatory requirements. We greatly appreciate and applaud the commitment of those who have already installed an Electronic Fiscal Device and are issuing fiscal invoices. Please continue with your noted compliance record and the Ministry will continue to provide the priority support and assistance that is available at any time. For more information or enquiries please contact our TIMS Team on 20411 ext 339 or our TIMS support email tims@revenue.gov.ws Fa’afetai Lava Fonoti Talaitupu Lia TaefuACTING CHIEF EXECUTIVE OFFICER/COMMISSIONER OF INLAND REVENUE Mo le au totogi lafoga ua resitalaina mo le Vaega Muamua (1) TIMS E faamanatu atu ma le faaaloalo i au Totogi Lafoga o le Vaega Muamua (1) o le TIMS, ua toe o se aga ona tatou taunuu lea i le aso na toe fetuunai e amatalia ai lenei auaunaga, 31 Iulai 2022. Ma e i ai le talitonuga ua saunia uma pisinisi e lavea i lenei VaegaMuamua (1) mo le amataina ona lomia ma tuuina atu o risiti e tusa ai o aiaiga o le Tulafono Faatonutonu ole Faafoega o Lafoga (TIMS) 2020. E fia faailoa atu foi o le a le toe taliaina se talosaga mo se taimi faaopopo e amata faamamaluina ai lenei auaunaga, aua e talitonu ua alagatutusa le taimi sa faaavanoaina talu ona faalauiloa le TIMS ia Mati 2020. O le a amatalia galuega faamalosia a le Matagaluega mo i latou uma e le utagia mai lenei faasilasilaga, ma le usitaia vaega e mo’omia ona ausia. Avea ai lenei avanoa e avatu ai le faamalo ma le faafetai mo le lototele ma le lava papale ia i latou uma ua mafai ona lomia ma tuuina atu risiti (fiscal receipt), e ui i le tele o faafitauli ma lu’itau. E fautuaina le fa’aauau pea o galuega lelei ma le tausisia o tatoufaiga faavae, ma e fa’aauau pea le lagolagosua ma le fesoasoani a le Matagaluega i soo se taimi e moomia ai. Mo nisi faamatalaga faamolemole faafesootai mai le Vaega o le TIMS i le numera o le Telefoni 20411 (laina 339) poo le imeli tims@revenue.gov.ws. Faafetai, Fonoti Talaitupu Lia TaefuSUI OFISA SILI O PULEGA/ KOMESINA O LE OFISA O LAFOGA Download

Notice to All Taxpayers regarding the Implementation of the Tax Invoice Monitoring System (TIMS) The Ministry of Customs and Revenue (MCR) has determined the following taxpayers to be above the threshold of SAT $200,000 per annum and therefore allocated to two groups for ease of implementation. Group 1 consists of taxpayers that were previously announced and have been given sufficient time to fully comply with the Tax Administration (Tax Invoice Monitoring System) Regulations 2020 (Regulations 2020). MCR has commenced enforcement actions for these taxpayers. Group 2 consists of taxpayers who are now required under regulation 29 of the Regulations 2020 to register and fully comply by 1 July 2022. Invitations will be sent out for training sessions once level 3 lockdown is lifted but in the meantime please visit MCR website www.revenue.gov.ws or direct link to support https://support.tims.revenue.gov.ws to access all material relating to the Tax Invoice Monitoring System and commence enrolment process which can be done remotely via email. Group 1 Group 2 For more information please do not hesitate to contact the TIMS Support Team via email tims@revenue.gov.ws  Ma le faaaloalo lava, Seumanu Ieni Asani- SheppardACTING CHIEF EXECUTIVE OFFICER Download

Notice to All Taxpayers on Tax Invoice Monitoring System (TIMS) In support of Government’s mandate in assisting the development of small sized businesses, Cabinet has now approved that TIMS will not apply to businesses with an annual turnover of less than SAT$200, 000 tala. There will be a new category of selected taxpayers below the SAT$200, 000 threshold that will be monitored by the Ministry under a probationary period. This is to determine whether they will meet the threshold in the near future. Businesses determined by theMinistry to meet the threshold will be announced and shall be required to register for TIMS. All taxpayers who were previously selected to register and comply with TIMS, and have been confirmed to exceed the SAT$200,000 threshold, but have yet to complete registration are herein urged to ensure to fully comply with conditions and requirementsby 1st July 2022 to fully comply. The Ministry will announce the full list of taxpayers required to comply with TIMS within the next week with registration details. For all taxpayers who meet and exceed this set threshold and have already registered for TIMS, are required to fully comply by utilising TIMS in all their transactions, pursuant to all conditions. Furthermore, those taxpayers who wish to voluntarily register are encouraged to contact our Ministry. For more information, please do not hesitate to contact the Tax Invoice Monitoring System Support Team at Level 4 of the Development Bank of Samoa (DBS) Building contact number 20411 or email: tims@revenue.gov.ws Thank you. MINISTRY OF CUSTOMS & REVENUE Download

English Fa’asamoa Reminder for TIMS Groups 2 & 3 The Ministry of Customs and Revenue (MCR) wishes to remind all businesses in Groups two and three that the commencement dates to register and install an Electronic Fiscal Device (EFD) still remains on the new rescheduled dates on the 1st April 2021 for Group 2 and 1st July 2021 for Group 3. Please be informed that there will be no further extensions granted unless valid reasons provided in a form of written letter to the Commissioner of Inland Revenue Services with supporting documents. Businesses in Groups 2 & 3 are advised to register and install Electronic Fiscal Devices (EFDs) as soon as possible before their respective commencement dates to avoid penalties. Groups 2 & 3 lists are available and published on the Ministry’s website to download or contact our TIMS unit if unsure which Group your business fall under. Group 2 and 3 Reminder For businesses who have not submitted Information Update Form, please complete and submit form tonearest MCR office or email to tims@revenue.gov.ws. This form is available on our website https://www.revenue.gov.ws or uplift form from nearest MCR office. For businesses who have not responded to invitation to register via authorized person email, please register by setting up PIN number and submit. For businesses who have not picked up Smart Card, please uplift card from location stated in notification email. For businesses who have completed registration and picked up smart card, next step is to please consult available accredited suppliers and products on https://www.revenue.gov.ws/ to select an EFD that best suits your business and start issuing fiscal receipts. For businesses in Groups 2 and 3 who have missed out on their training sessions in 2020, please be advised that the Ministry is currently conducting trainings on all matters relating to TIMS at the DBS Building IRS Conference room, please contact our TIMS Unit on telephone 20411 extension 338 or our TIMS support email tims@revenue.gov.ws for available sessions and confirm participation. Fa’afetai lava, Matafeo Avalisa Sina Viali-Fautua’aliiCHIEF EXECUTIVE OFFICER Faasilasilaga Taua i tagata totogi lafoga uma o loo i totonu o le Vaega Lua (2) ma le Tolu (3) o le TIMS E fa’amanatu atu e le Matagaluega o Tiute ma Tupe Maua pisinisi uma o loo i totonu o le Vaega lua ma le Tolu aso amata e resitala ma fa’apipii ai Masini Fa’aeleteroni, o loo tumau pea aso amata ile aso 1 Aperila 2021 mo le Vaega Lua ma le aso 1 Iulai 2021 mo le Vaega Tolu. Fa’amolemole e fa’ailoa atu e le toe iai ni taimi fa’aopopo sei vagana ni mafuaaga tatau e fa’aauala mai ile tusi talosaga i le Komesina o le Ofisa o Lafoga fa’atasi ai ma fa’amaumauga e lagolago ai le talosaga. E fautuaina pisinisi uma i totonu o le Vaega Lua ma le Tolu e resitala ma fa’apipii Masini ma Polokalame fa’aeleteroni i se taimi vave ae lei oo i aso amata e foia ai fa’asalaga tau TIMS. Ua tuuina le lisi o le Vaega 2 ma le 3 i luga o la matou upega tafailagi pe fa’afesootai le matou vaega o le TIMS pe a le mautinoa le vaega o loo i totonu lau pisinisi. Fa’amanatu mo le Vaega Lua ma le Tolu Mo pisinisi e lei fa’aooina mai Information Update Form mo le resitala, fa’amolemole fa’atumu ma tuuina mai le form i se ofisa lata ane poo le tuuina mai luga ole imeli tims@revenue.gov.ws. Ua tuuina lenei form iluga o la matou upega tafailagi https://www.revenue.gov.ws/ pe fa’afesootai le matou ofisa mo se kopi. Mo pisinisi e lei tali mai ile valaaulia sa tuuina atu iluga ole imeli, fa’amolemole resitala e ala lea ile fa’atumuina o lau PIN ma tuuina mai le talosaga ile Matagaluega. Mo pisinisi e lei taulimaina le Smart Card, fa’amolemole tauaaoina atu lau card mai nofoaga o loo fa’ailoa atu ile imeli. Mo pisinisi ua maea ona resitala ma taulimaina smart cards, e fautuaina le fa’atalatalanoa i vaega o loo fa’atauina masini fa’aeleteroni ua fa’amaonia iluga o le upega tafailagi https://www.revenue.gov.ws/ ma filifili masini poo polokalame talafeagai mo lau pisinisi, ma amata tuuina atu loa risiti i lalo o lea faiga fou i tagata fa’atau. Mo pisinisi uma i totonu o le Vaega Lua ma le Tolu sa le mafai ona auai mai i aoaoga ile 2020, e fa’ailoa atu o loo fa’atinoina nei e le Matagaluega ni aoaoga fa’aopopo i mataupu uma e fa’atatau ile TIMS ile Faletupe Atinae o Samoa, Potu Fono Ofisa o Lafoga Fogafale 4, fa’amolemole fa’afesootai mai le Vaega o le TIMS ile telefoni 20411 laina 338 poo le imeli ile tims@revenue.gov.ws mo aso o aoaoga ua fa’atulagaina ma fa’ailoa mai sui auai. Fa’afetai lava. Matafeo Avalisa Sina Viali-Fautua’aliiOFISA SILI O LE MATAGALUEGA O TIUTE MA TUPE MAUA Download