| Title | Content | Link |
|---|---|---|
| Accreditation Process Flowchart | Download | |
| Australia | TIEA with Australia | Download |
| Business License Act 1998 | English Version | Download |
| Business License Amendment Regulations 2018 | English | Download |
| Business License Amendment Regulations 2022 | English | Download |
| Business License Amendment Regulations 2022 | Samoan | Download |
| Business License Regulations 2012 | English | Download |
| Circumvention RBI CBI Schemes | Download | |
| COL003 | Extension of time to file Returns External | Download |
| CRS FAQs | Download | |
| CRS Guidelines Samoa (5th Version) | Download | |
| CRS Implementation Handbook | Download | |
| CRS Undocumented Accounts | Download | |
| CRS with Commentaries | Download | |
| Denmark | TIEA with Denmark | Download |
| Excluded Account Order | Download | |
| Faroes Island | TIEA with Faroes Island | Download |
| Film Production (landing Limited) Regulations 2022 | Samoan & English Version | Download |
| Finland | TIEA with Finland | Download |
| GEN003 | Voluntary Disclosure External | Download |
| GEN004 | Number of Business Licenses Required External | Download |
| GEN005 | Requirements for a New Business License External | Download |
| Greenland | TIEA with Greenland | Download |
| Guide for using Mobile POS app Android & iOS | Guide for using Mobile POS app Android and iOS | Download |
| Iceland | TIEA with Iceland | Download |
| Income Tax Act 2012 | Principal Legislation | Download |
| Income Tax Amendment Act 2013 (No.16) | English Version | Download |
| Income Tax Amendment Act 2013 (No.19) | English Version | Download |
| Income Tax Amendment Act 2017 (No.11) | English Version | Download |
| Income Tax Amendment Act 2017 (No.21) | English Version | Download |
| Income Tax Amendment Act 2018 (No.15) | Samoan & English Version | Download |
| Income Tax Amendment Act 2022 (No.5) | English Version | Download |
| INV004 | Private Percentage External | Download |
| IR05 – 2018 | 2018 Non-Residential International Transportation Income Tax | Download |
| IR11 | PAYE Registration Form | Download |
| IR13 | Rates of Tax Deductions from Income Paid Fortnightly Rates of Tax Deductions from Income Paid … | Download |
| IR2 – 2017 | 2017 Sole Trader Income Tax Return Form | Download |
| IR2 – 2018 | 2018 Sole Trader Income Tax Return Form | Download |
| IR2 – 2019 | 2019 Sole Trader Income Tax Return Form | Download |
| IR2 – 2020 | 2020 Sole Trader Income Tax Return Form | Download |
| IR2 – 2021 | 2021 Sole Trader Income Tax Return Form | Download |
| IR2 – 2022 | 2022 Sole Trader Income Tax Return | Download |
| IR2 – 2023 | 2023 Sole Trader Income Tax Return | Download |
| IR2 – 2024 | 2024 Sole Trader Income Tax Return | Download |
| IR2 – 2025 | 2025 Sole Trader Income Tax Return | Download |
| IR24 – Business License Form | Excluding Sole Trader | Download |
| IR24A – Business License Form | Application for Additional Activity and Location | Download |
| IR24B – Beneficial Ownership Form | Beneficial Ownership Form | Download |
| IR24S – Business License Form | New Sole Trader | Download |
| IR25 – Business License Renewal Form | 2026 Business License Renewal Form | Download |
| IR27 – Business Cessation Form | Business License Cessation Form | Download |
| IR31 | VAGST Registration Form | Download |
| IR4 – 2017 | 2017 Company Income Tax Return | Download |
| IR4 – 2018 | 2018 Company Income Tax Return Form | Download |
| IR4 – 2019 | 2019 Company Income Tax Return Form | Download |
| IR4 – 2020 | 2020 Company Income Tax Return Form | Download |
| IR4 – 2021 | 2021 Company Income Tax Return Form | Download |
| IR4 – 2022 | 2022 Company Income Tax Return | Download |
| IR4 – 2023 | 2023 Company Income Tax Return | Download |
| IR4 – 2024 | 2024 Company Income Tax Return | Download |
| IR4 – 2025 | 2025 Company Income Tax Return | Download |
| IR49 | Voluntary Disclosure Form | Download |
| IR50 | Register as a Tax Agent | Download |
| IR51 | Link or Delink a Tax Agent with your Business Registration | Download |
| IR52 | Objection Form | Download |
| IR58 | Fortnightly & Annual Income Tax Rates Fortnightly & Annual Income Tax Rates Effective as of … | Download |
| Ireland | TIEA with Ireland | Download |
| Japan | TIEA with Japan | Download |
| List of Accredited Products & Companies | Download | |
| List of Participating Jurisdiction 2025 | Download | |
| List of Reportable Jurisdiction 2025 | Download | |
| MCR Corporate Plan 2017-2022 | English Version | Download |
| MCR Corporate Plan 2017-2022 | Samoan Version | Download |
| MDES – FC XML Schema v2.1 | Download | |
| MDES – WS – General User Manual v1 | Download | |
| Mexico | TIEA with Mexico | Download |
| New Zealand (TIEA, DTA) | DTA with New Zealand | Download |
| Norway | TIEA with Norway | Download |
| P4 – Salary and Wage Form | For 1 – 10 Employees | Download |
| P4 – Salary and Wage Form | For 1 – 50 Employees | Download |
| P4 – Salary and Wage Form | For 1 – 250 Employees | Download |
| P6 | Annual Reconciliation Statement | Download |
| P6A | Annual Reconciliation Summary Sheet | Download |
| POS and E-SDC Accreditation Guideline | Download | |
| Principality of Monaco | TIEA with Principality of Monaco | Download |
| Public Service Regulations 2008 | English Version | Download |
| Republic of Korea | TIEA with Republic of Korea | Download |
| Samoa Mutual Agreement Procedure (MAP) Guideline | Download | |
| Samoa Technical Guidelines for the Accreditation of EFD solutions | Download | |
| San Marino | TIEA with San Marino | Download |
| Schedule 1 – Technical Guideline for Accredited POSes | Download | |
| Schedule 2 – Technical Guideline for Accredited E-SDCs | Download | |
| Schedule 3 – Technical Guideline for Accreditation Methodology | Download | |
| South Africa | TIEA with South Africa | Download |
| Standard automatic exchange financial account information_Commentaries_2nd edition | Download | |
| Standard for AEOI in Tax Matters | Download | |
| Sweden | TIEA with Sweden | Download |
| Tax Administration (Electronic System) Amendment Act 2020 (No.3) | English Version | Download |
| Tax Administration (Late Payment Interest) Regulations 2015 | English | Download |
| Tax Administration (Tax Invoice Monitoring System) Amendment Regulations 2023 | English | Download |
| Tax Administration (Tax Invoice Monitoring System) Regulations 2020 (Main Provision) | Download | |
| Tax Administration Act 2012 | Principal Legislation | Download |
| Tax Administration Amendment Act 2014 (No.22) | English Version | Download |
| Tax Administration Amendment Act 2020 (No.9) | English Version | Download |
| Tax Information Exchange Act 2012 | Principal Legislation | Download |
| Tax Information Exchange Act 2012 | Download | |
| Tax Information Exchange Amendment Act 2017 | Download | |
| Tax Information Exchange Amendment Act 2017 (No.6) | English Version | Download |
| Tax Information Exchange Amendment Act 2018 | Download | |
| Tax Information Exchange Amendment Act 2018 (No.8) | Samoan & English Version | Download |
| The Netherlands | TIEA with Netherlands | Download |
| TIM Brochures – Benefits | An informational brochure explaining the key benefits of the Tax Invoice Monitoring System (TIMS). It … | Download |
| TIM Brochures – Electronic Fiscal Device | Explains the components of an Electronic Fiscal Device, who is required to use it, the … | Download |
| TIM Brochures – How to Enroll | Provides a step-by-step guide for businesses to enroll in TIMS, from updating taxpayer information to … | Download |
| TIMS Awareness – Overview of TIMS (Chamber of Commerce) | Samoa Chamber of Commerce Meeting | Download |
| TIMS Awareness – Session 2 Suppliers of EFD | Awareness Session for Invoicing System (POS) Vendors – What do you have to know before … | Download |
| TIMS Awareness – Session 3 Suppliers of EFD | Awareness Session with EFD Suppliers/ Distributor | Download |
| TIMS Awareness – Session with EFD Suppliers | Awareness Session for Invoicing System (POS) Vendors – What do you have to know before … | Download |
| TIMS Awareness – TIMS Online Survey (Chamber of Commerce) | Tax Invoice Monitoring System (TIMS) Online Survey | Download |
| TIMS Brochure – Overview | Introduces the Tax Invoice Monitoring System (TIMS), explaining its purpose, who must comply, how the … | Download |
| TIMS Brochure – Registration Upgrade | A step-by-step guide designed to assist taxpayers in completing the upgraded Taxpayer Administration Portal registration … | Download |
| TIMS01 Non-Sole Trader Information Update Form | Used by companies, partnerships, trusts, incorporated societies, and other non-sole trader entities to update their … | Download |
| TIMS01 Sole Trader Information Update Form | Used by sole traders to update their personal and business information registered in the Tax … | Download |
| Transition to Compliance with TIMS v3 | Download | |
| User Guide FC XML Schema 2.2 | Download | |
| VAGST001 | VAGST Return Form | Download |
| Value Added Goods and Services Tax Act 2015 | Principal Legislation | Download |
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