Important Notice  TAX INVOICE MONITORING SYSTEM (TIMS) DOWNTIME The Ministry of Customs & Revenue (MCR) hereby notifies all taxpayers who are using Electronic Fiscal Device Systems (EFDs) that there will be a temporary downtime on Saturday 23 August 2025 due to a power outage that will affect our main servers. During this period, EFD-related services may be interrupted including the transmission of fiscal data to the backend. Businesses are advised to continue issuing receipts as usual using their EFDs. All data will be stored on the device and transmitted automatically once the connection is restored. Please note that taxpayers who use the Web Invoicing System, the POS App on mobile phones, or any other Point of Sale Systems that rely on the Virtual Sales Data Controller will not be able to issue fiscal invoices during the outage. We advise users to plan accordingly and all services will resume on Sunday 24 August 2025. We apologise for any inconvenience this may cause and appreciate your understanding and cooperation. If you have any questions or require assistance, please contact our TIMS Support Team via email tims@revenue.gov.ws or telephone 20411 ext 338 & 339. Ma le faaaloalo tele lava, Fonoti Talaitupu Lia TaefuCHIEF EXECUTIVE OFFICER Download

Important Notice on the Upgrade of the Tax Invoice Monitoring System The Ministry of Customs and Revenue (‘Ministry’) wishes to inform all taxpayers that the Tax Invoice Monitoring System (‘TIMS’) will be upgraded from Version 2 (v2) to Version 3 (v3). As part of this transition, TIMS will be temporarily unavailable during the following scheduled maintenance periods: 5 August 2025, from 11:00 PM to 6 August 2025, 6:00 AM 6 August 2025, from 11:00 PM to 7 August 2025, 6:00 AM During these periods, the ability of accredited POS systems to connect to TIMS will depend on the type of Sales Data Controller (SDC) in use: Virtual-SDC (V-SDC): Accredited POS systems using V-SDCs may not function, and transaction processing will be interrupted. External-SDC (E-SDC): POS systems using E-SDCs can continue to operate offline without interruption. Following the successful completion of the upgrade, v2-compliant accredited POS systems and SDCs will continue to operate temporarily without interruption; however, to maintain ongoing compatibility with the upgraded TIMS, taxpayers are required to upgrade to v3-compliant systems. While the Ministry does not anticipate major disruptions, any issues experienced after the upgrade should be reported promptly through the official support channels for investigation and resolution. Key Information Summary: What: Upgrade of TIMS from Version 2 (v2) to Version 3 (v3) Why: To enable enhanced functionalities and improve service delivery When: 5 August 2025, 11:00 PM – 6 August 2025, 6:00 AM 6 August 2025, 11:00 PM – 7 August 2025, 6:00 AM Action Required: Businesses are advised to plan their operations around the scheduled downtime and ensure timely upgrade of their accredited POS systems and SDCs to maintain compliance. The Ministry remains committed to supporting all stakeholders throughout this transition and will provide additional guidance as the formal rollout of TIMS v3 progresses. Thank you for your continued cooperation in strengthening fiscal compliance and supporting Samoa’s digital transformation. Fa’afetai lava Fonoti Talaitupu Lia TaefuCHIEF EXECUTIVE OFFICER Download

PUBLIC NOTICETesting v2-Accredited POS and E-SDC Solutions in the Version 3 (v3) Sandbox ofthe Tax Invoice Monitoring System (TIMS) The Ministry of Customs & Revenue (MCR) hereby notifies all Point of Sale (POS) and External Sales Data Controller (E-SDC) vendors that the Version 3 (v3) Sandbox environment of the Tax Invoice Monitoring System (TIMS) is available for POS software and E-SDC accreditation enrolment. To ensure a smooth and secure transition from Version 2 (v2) to Version 3 (v3), all vendors currently operating v2-accredited POS and E-SDC solutions are requested to test their solutions in the v3 Sandbox environment prior to upgrading. This phase is designed to validate backwards compatibility and identify any potential issues before applying for v3 accreditation. Testing the existing v2-accredited systems in the v3 Sandbox environment will help ensure continued compatibility with Samoa’s evolving fiscalisation framework and enable a seamless transition for clients. Should the system encounter any issues during testing, please report them promptly through the official support channels for assessment. Key Information: • What to test: Existing v2-accredited POS and E-SDC solutions in the TIMS v3 Sandbox• Purpose: Validate backwards compatibility with TIMS v3• Environment: Testing only – not for production use The Ministry remains available to support vendors throughout this testing phase and will provide further guidance as we progress toward the formal rollout of the TIMS v3 Production Environment. For access to the testing environment or further information, please contact the TIMS Support Team: tims@revenue.gov.ws We thank you for your continued cooperation in strengthening fiscal compliance and advancing Samoa’s digital transformation. Ma le fa’aaloalo tele lava, Fonoti Talaitupu Lia TaefuCHIEF EXECUTIVE OFFICER Download

Fa’asamoa English FA’ASILASILAGA MO LE AU TOTOGI LAFOGA Pepa Lafoga ma Lafoga Totogi Faagata mo le Masina Mati 2025 Pepa Faatumu o Lafoga e faagata ia Aperila 2025. E talosagaina le tuuina mai o pepa faatumu ua taua, ma ia totogi ina lafoga ua tuuina mai i pepa faatumu, a o le’i maea aso faagataina, ina ia alofia ai faasalaga tau lafoga ua taua i lalo E mafai ona tauaaoina pepa faatumu o Lafoga ua taua mai le Ofisa o Lafoga ile fogafale 4 o le Faletupe o Atina’e Samoa i Savalalo ma le ofisa i Salelologa, poo le asiasi  ile upega tafailagi a le Matagaluega www.revenue.gov.ws Samoa e-Tax: Mo le faasaoina o lou taimi ma tupe fa’aalu, e mafai ona e faatumuina ma tuuina mai pepa Lafoga faatasi ai ma le totogi mai o lafoga e fa’aaogaina ai le auaunaga faa-tekonolosi ale Matagaluega le Samoa e-tax. E mafai ona e resitala mo lea auaunaga ile tuatusi set.revenue.gov.ws poo le asiasi i le upega tafailagi a le Matagaluega ile www.revenue.gov.ws.  Mo nisi faamatalaga faatatau i lea auaunaga, faafeso’ota’i le vaega o Auaunaga mo le au Totogi Lafoga ile numera 20411 laina 232 poo le 239. Faafetai, Fonoti Talaitupu Lia TaefuOFISA SILI O LE PULEGA NOTICE TO ALL TAXPAYERS Tax Returns & Tax Payments Due for the Month of March 2025 The following tax return is due in April 2025. Please file your tax returns and settle all tax amounts payable to Government on or before the due dates above, to avoid incurrence of the following penalty fees. You can uplift Tax Return forms from our offices at Level 4 DBS Building at Savalalo and Salelologa or download the forms from our website. www.revenue.gov.ws. Samoa e-Tax To save you time and money, you can file these tax returns and pay your taxes online at Samoa e-Tax, just go to: set.revenue.gov.ws or visit our website at: www.revenue.gov.ws For further information or assistance regarding our online service, you can contact our Taxpayer Services team on 20411 extensions: 232 or 239.   Thank you, Fonoti Talaitupu Lia TaefuCHIEF EXECUTIVE OFFICER Download

English Fa’asamoa Tax Returns & Tax Payments Due for the Month of August 2024 The following tax returns is due in September 2024. Please fill your tax returns and settle all tax amounts payable to the Government on or before the due dates above, to avoid incurrence of the following penalty fees. You can uplift Tax Return Forms from our office at Level 4 DBS Building at Savalalo and Salelologa or download the forms from our website. www.revenue.gov.ws Samoa e-Tax To save you time and money, you can file these tax returns and pay your taxes online at Samoa e-Tax, just go to: set.revenue.gov.ws or visit our website at: www.revenue.gov.ws For further information or assistance regarding our online service, you can contact our Taxpayer Services Team on 20411 extensions: 232 or 239. Thank you Fonoti Talaitupu Li’a Taefu Chief Executive Officer/Commissioner of Inland Revenue  Pepa Lafoga ma Lafoga Totogi Faagata mo le Masina o Aukuso 2024 Pepa Faatumu o Lafoga e faagata ia Setema 2024. E talosagaina le tuuina mai o pepa faatumu ua taua, ma ia totogi ina lafoga ua tuuina mai i pepa faatumu, a o le’i maea aso faagataina, ina ia alofia ai faasalaga tau lafoga ua taua i lalo E mafai ona tauaaoina pepa faatumu o Lafoga ua taua mai le Ofisa o Lafoga ile fogafale 4 o le Faletupe o Atina’e Samoa i Savalalo ma le ofisa i Salelologa, poo le asiasi ile upega tafailagi a le Matagaluega www.revenue.gov.ws Samoa e-Tax: Mo le faasaoina o lou taimi ma tupe fa’aalu, e mafai ona e faatumuina ma tuuina mai pepa Lafoga faatasi ai ma le totogi mai o lafoga e fa’aaogaina ai le auaunaga faa-tekonolosi ale Matagaluega le Samoa e-tax. E mafai ona e resitala mo lea auaunaga ile tuatusi set.revenue.gov.ws poo le asiasi i le upega tafailagi a le Matagaluega ile www.revenue.gov.ws. Mo nisi faamatalaga faatatau i lea auaunaga, faafeso’ota’i le vaega o Auaunaga mo le au Totogi Lafoga ile numera 20411 laina 232 poo le 239. Faafetai Fonoti Talaitupu Li’a Taefu OFISA SILI O PULEGA Download

IMPORTANT NOTICE TO TAXPAYERS REQUIRED TO COMPLY WITH TAXADMINISTRATION TAX INVOICE MONITORING SYSTEM REGULATIONS 2020 The Ministry hereby announces refresher trainings on taxpayer obligations pursuant to the Tax Administration (Tax Invoice Monitoring System) Regulations 2020 (“Regulations”). This is aimed at ensuring all taxpayers are aware of all regulatory requirements. Event Details:  Date: 25 & 26 June 2024  Time: 10am  Venue: Ministry of Customs and Revenue level 4, DBS Building Who should attend: Business owners  Individuals responsible for issuing invoices/receipts to customers  In-house IT Support How to Register: Please register for the training by 21 June 2024 through the following methods: Email tims@revenue.gov.ws Call 20411 and ask for TIMS unit  When registering please confirm which business you represent and which session you would like to attend Starting from July 2024, penalties in the form of fines or/and temporary closure will be issued to noncompliant taxpayers who fail to adhere to the Regulations. This training is a crucial opportunity to avoid such penalties by ensuring your business meets all necessary requirements. For further information, please contact the TIMS Support team on email tims@revenue.gov.ws or telephone 20411 ext 207 and 338. We look forward to your participation Faafetai Fonoti Talaitupu Li’a-Taefu CHIEF EXECUTIVE OFFICER/COMMISSIONER Download

Press Release Important Notice to Taxpayers required to comply with Tax Administration Tax Invoice Monitoring System Regulations 2020 As per stipulations As per stipulations outlined in the Tax Administration (Tax Invoice Monitoring System) Regulations 2020 (“Regulations”), the Ministry of Customs and Revenue hereby notifies taxpayers listed below of their obligatory duty to ensure prompt renewal of their secure elements. Neglecting to renew in a timely manner will prevent the issuance of fiscal invoices and warrant penalties. It is imperative that the following taxpayers proceed with the expeditious renewal of their secure elements:  Business Name 1 ACHATZ CONSTRUCION LIMITED 2 ALICTRIUS LIMITED 3 Anevili Chen 4 AUTO GUYS LIMITED 5 BIG ISLAND CONSTRUCTION LIMITED 6 Brothers – Yan Company Limited 7 Christina Filipina Ah Leong 8 CONNECT IT LIMITED 9 DISCOVERY RENTALS LIMITED 10 EVENTS, MARKETING & DISTRIBUTION COMPANY LIMITED 11 FICO CONSTRUCTION LTD 12 G.M.BAKERY.LTD 13 H J RETZLAFF HOLDINGS LTD 14 Happiness Link Company Limited 15 HERMAN BARTLEY & SONS LTD 16 Homemaker Constructions Ltd 17 ISLAND ROCK CO LTD 18 IT ZONE LIMITED 19 IVAN FREDERICK CHEWLIT 20 JERMAIN STEWART_JANELLA FINAU STEWART 21 JIBB CO LTD 22 Johan Gunter Keil 23 Joshua Newton Motors Limited 24 Laau Leung King 25 LEIHONARA’S CO LTD 26 Leilani Schuster 27 LORETA TUALA 28 MAILELANI SAMOA BODY CARE LTD 29 METEK CO LTD 30 MKR INVESTMENTS TRUST 31 Mr Asoai Fiti Junior Siafuloa Leota 32 Mr Faafouina Iosefa Su’a 33 Mr Ikenasio Mika Tupuola 34 Mr LAKI MULIPOLA 35 Mr Sizuan Chen 36 Mr Stephen Walter Hastings 37 Mr. Tagiaia Wong Soon 38 Mr Uaina Liki 39 Mrs. Theresa Mah-Kwan Chan Chui 40 Ms Ala Meleisea 41 Ms Cathrine Logo Faolotoi 42 Ms Josephine Chan Chui 43 Ms Laloifi Angelina Mataia Afamasaga 44 Ms Leilua Taulealo 45 MULIAGATELE WILSON FANG 46 OTT HOLDINGS LTD 47 PACIFIC INSURANCE UNDERWATERS LTD 48 Pacific Rainbow Liquor Co. Ltd 49 PACIFIC RECYCLE LTD 50 PATSY OSWALD & THOMAS MICHAEL ANNANDALE 51 Pelenatete Luka 52 Pereira, Moeono & Associates Limited 53 POWERLITE ELETRICAL & REFRIGERATION SUPPLIES LTD 54 Pure Ocean Samoa Ltd 55 QUALITY BROADCASTING COMPANY LTD 56 R & R COMPANY LIMITED 57 Racona Construction Ltd 58 RADIO POLYNESIA LTD 59 REID NEWTON AUTOMOTIVE LIMITED 60 Roni Matagi 61 RUBY CHEWLIT 62 SAMOA BUILDERS SUPPLIES (ACE HARDWARE) LIMITED 63 SAMOA CONCEPT CONSTRUCTION LTD 64 Samoa Events Management Co Ltd 65 Samoa Leung Wai 66 SAVAII TRANSPORT LIMITED 67 SAVILI MAIAVA & DARRYL SCOTT PITY LTD 68 SHALOM HOLDINGS LTD 69 Shuang Xiu Zeng 70 STEWART ARCHITECTURE LIMITED 71 STRICKLAND LIMITED 72 T M TRANSPORT CO LTD 73 Taito John Roache 74 TALOFA SPIRITS & LIQUOR LTD 75 TAVITA CHAN TUNG & SONS LTD 76 TESESE SECRETARIAL SCHOOL LTD 77 THE IMMACULATE GROUP LTD 78 THE SAMOAN OUTRIGGER HOTEL LTD 79 TIAPAPATA TOWERS LTD 80 TROPICAL ISLAND BOTTLING CO LTD 81 UHRLE AUTO REPAIRS COMPANY LTD 82 VITALE AH TONG VITALE 83 VUI LEA VASA 84 YOSHIDA COMMERCIAL LTD Txpayers are strongly advised to initiate the renewal process forthwith to circumvent any penalties. The renewal process may be commenced by the Authorized Person via their email. If a taxpayer wishes to change the Authorized Person then they must submit the Information Update form. An electronic copy of this form may be downloaded from the Ministry’s website www.revenue.gov.ws or visit our office on Level 4, DBS Building. Failure to comply will result in the imposition of penalties under the Regulations. For any further inquiries or requisite assistance concerning the renewal process, we encourage you to avail yourselves of the support provided by our TIMS Support via email tims@revenue.gov.ws Faafetai Fonoti Talaitupu Li’a-Taefu CHIEF EXECUTIVE OFFICER/COMMISSIONER Download

English Fa’asamoa 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 Download