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Since 2020, the Ministry of Revenue has been collecting beneficial ownership information (‘BO information’) for all companies and legal arrangements registered and are operating in Samoa (e.g. Trusts and Foundations) using BO Form IR24B.
A beneficial owner means any natural person who ultimately owns or controls any company or legal arrangement. The beneficial owner must always be an individual person.
To determine the beneficial owner of a company or legal arrangement, the Ministry uses the following three (3) element test:
a) An individual(s) who owns more than 25% of the entity; or
b) An individual who has effective control of the entity; or
c) An individual on whose behalf a transaction is conducted.
The Ministry also requires the following information to confirm the identity and address of the beneficial owner(s):
a) A form of identification that is valid for up to 6 months e.g. Citizenship certificate, driver’s license, international travel document
such as a valid passport or similar travel document); and
b) At least 2 written documents confirming residential address of the beneficial owner (s) e.g. water bill, electricity bill, telecommunication bill
or confirmation from bank statement.
For more information, please read the Guideline on the Beneficial Ownership Requirement.
Before setting up a business in Samoa, section 5 of the Business License Act 1998 requires you to obtain a business license by applying to the Inland Revenue Services (of the Ministry of Revenue). This also applies to any foreigner (company or individual or others) who is contracted by a government ministry/agency or any local company in Samoa, to provide services or goods or both in Samoa. The Ministry is working on creating certain exceptions to this general rule and the public will be advised in due course once these changes have been approved and come into force as part of the Business License Act 1998.
Different Forms have been created for each business type:
The business license to operate a business activity is valid from 01 January to 31 December of each calendar year. Before it expires on the 31 December, you can renew your business license within December or before the 31 January of next year by completing and signing a Business License Renewal Form and submit it with the appropriate fee to the Inland Revenue office on Level 4, Development Bank Building.
For new applications only, we will prorate the amount of annual business license fee from the date the Commissioner of Inland Revenue approves your business license. For example, those apply and approve in January will pay the full amount but if you apply and approval is granted in June, you will pay for 7 months fee; or if you apply and approval is granted in November, you will pay for 2 months, etc. This prorate basis is not applicable on renew business licenses.
Business License Fees for new registration and renewals:
If you fail to renew your license by the 31 January each year, a late payment penalty of $200 is charged on top of the license fee.
Also note that business license fee is paid per location, i.e. if you have two or more different locations but with the same business activity, you will be required to pay for each location. If your business activity is supermarkets and one is in Saleufi, one in Savalalo market and one in Vaitele market, then 3 BL fees is required to pay.
If you have one location but you operate 3 different business activities, you are required to pay 3 BL fees. For example, you have one venue to operate a car rental, hair salon and supermarket, hence pay three BL fees.
For closely related business activities, please apply for the Commissioner’s approval, providing reasons why you believe you are operating closely related activities and is of the view that one Business License fee is required.
Each new business license operator is automatically issued with a unique Tax-Identification-Number (TIN) which you will use for all your tax matters, such as:
If you are or thinking about closing your business, you need to complete a Business Cessation Form. It is important that the Inland Revenue knows that you have finished trading so we do not keep adding penalties to your account when returns are not filed or business licenses are not renewed.
| Title | Content | Link |
|---|---|---|
| IR27 – Business Cessation Form | Business License Cessation Form | Download |
| Title | Content | Link |
|---|---|---|
| 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 |
One of the main vehicles for enhancing tax transparency within the international area has been the exchange of information between various jurisdictions. Samoa is currently engaging in exchange of information on request or “EOIR”, and automatic exchange of information or “AEOI”.
Under EOIR, exchange of tax information only happens when a request is made by the competent authority of one government to its counterpart in the other country. The bi-lateral treaty would spell out clearly what information must be contained in a request in order for the country to act on it and provide the requested information. These are also reflected under our current Tax Information Exchange Act 2012.
AEOI takes place within the framework of signed treaty agreements between partner countries and the exchange of information occurs automatically on an annual basis without relying on a request from one country to the other. Samoa is set to exchange under AEOI in September 2018.
To further enhance its commitment to tax transparency, Samoa signed up to the Base Erosion and Profit Shifting (BEPS) Inclusive Framework as an Associate on 4th February 2021.
For all official correspondence concerning any of the international tax standards noted above (BEPS, EOIR or AEOI) including other tax treaty matters, contact the Competent Authority for Samoa, whose details are set out below:
Ministry of Revenue. Level 4, DBS Building - Apia, Samoa
vofoia@revenue.gov.ws
Samoa has participated in exchange of information on request or “EOIR” since 2009 when it signed its first Tax Information Exchange Agreement or “TIEA” with 13 different jurisdictions. Since 2009, Samoa has signed 4 additional TIEAs bringing the total number of TIEAs to 17 with the following jurisdictions:
| Title | Link |
|---|---|
| Australia | Download |
| Denmark | Download |
| Faroes Island | Download |
| Finland | Download |
| Greenland | Download |
| Iceland | Download |
| Ireland | Download |
| Japan | Download |
| Mexico | Download |
| New Zealand (TIEA, DTA) | Download |
| Norway | Download |
| Principality of Monaco | Download |
| Republic of Korea | Download |
| San Marino | Download |
| South Africa | Download |
| Sweden | Download |
| The Netherlands | Download |
In addition to the TIEAs, Samoa can now exchange with all jurisdictions that are parties to the Multilateral Convention on Mutual Administrative Assistance in Tax Matters, which became effect for Samoa on 1st December 2016.
For general EOIR matters, contact the following authorized person(s):
Ministry of Revenue. Level 5, DBS Building - Apia, Samoa
atumua@revenue.gov.ws
Tel: 20411 ext. 209
Ministry of Revenue. Level 5, DBS Building - Apia, Samoa
atumua@revenue.gov.ws
Tel: 20411 ext. 209
Ministry of Customs & Revenue. Level 5, DBS Building - Apia, Samoa
aeoi@revenue.gov.ws
Tel: 20411 ext. 209
Ministry of Customs & Revenue. Level 5, DBS Building - Apia, Samoa
aeoi@revenue.gov.ws
Tel: 20411 ext. 220
| Portal Status | Description | Deadline |
|---|---|---|
|
Portal is Open for Testing and Adding Relations |
Here, you can upload your XML files to test. If you have other new FIs that you want to report for this
year that you did not have in 2018, you can add those reporting FIs here as a relation. Please contact the
AEOI team to register the new FIs before you add them |
1st March – 30th April annually
|
|
Portal is Open for Reporting |
You are no longer able to test your XML files and add relations. The portal is open for you to upload your
already-tested XML files, or if you prefer to manually report, you can now enter your information and
submit to the Competent Authority |
1st May – 30th June annually |
|
Portal is Closed |
You are no longer able to upload your XML files |
1st July annually |
BEPS refers to planning strategies used by multinational enterprises to exploit gaps and mismatched in tax rules to avoid paying tax. The IF BEPS was established to combat BEPS and its negative effects ensuring interested countries and jurisdictions can participate on an equal footing in developing standards on BEPS related issues, and to also monitor the implementation of these standards via a peer review process.
There is a total of 15 Action Points that must be implemented but in Samoa’s case, priority is given to the 4 Minimum Standards:
For general BEPS matters, contact the following authorized person:
Ministry of Customs & Revenue. Level 5, DBS Building - Apia, Samoa
atumua@revenue.gov.ws
Tel: 20411 ext. 209
| Title | Link |
|---|---|
| Samoa Mutual Agreement Procedure (MAP) Guideline | Download |
VAGST (value added goods and services tax) is a tax that is added on most goods and services supplied in Samoa by a registered business. It also applies to most imported goods and certain imported services. VAGST of 15% is added to the price of goods and services.
For those who live in Samoa and are thinking about setting up a business, or have already set up a business issued with a valid business license by our Ministry, if you have an annual turnover of more than SAT$130,000 from your licensed business, or you expect your turnover to be more than SAT$130,000 in the next twelve months, you must register for VAGST.
For foreigners (company or individual etc) thinking about carrying out business in Samoa under a contract or a limited time, you will only be required to register for VAGST if you are already carrying out a continuous and regular business activity in Samoa; and if you have or expect your turnover to be more than SAT130, 000 in the next twelve months.
Once you register for VAGST, you will be obligated to file a VAGST return; and it is through the filing of this return you will be able to determine whether or not you should pay VAGST.
For more information on whether you are required to register for VAGST – refer to Information Sheet IS03 – Value Added Goods and Tax (Coming Soon).
Any individual proprietor or entity or legal arrangement carrying out a business in Samoa must register for income tax and declare their income on an annual basis.
For more information on Income Tax – refer to Information Sheet IS01: Income Tax.
The following are types of income tax (or simply put, methods of capturing income tax) that are given separate treatments under our Income Tax Act 2012.
a. Salary and Wage Income Tax
This is a type of income tax (not a separate tax) that is imposed directly on employees’ salary and wage income earned from employment or from employer. This tax is also referred to as ‘pay as you earn’ (PAYE) tax and the obligation is placed on the Employer to withhold the correct PAYE tax at applicable progressive tax rates when paying out his/her employee’s salary or wage income.
If you have staff or employees, you must register as an Employer by completing and signing the PAYE Registration Form. For each pay period, you as the employer need to record wage income details for each employee showing: (a) total gross income earnings, including taxable allowances; and (b) amount of PAYE tax deducted.
You, as the employer, are required to file a monthly P4 return. There are penalties for filing and paying the PAYE tax amount late. Also, it is an offence if you do not deduct PAYE tax from employees, or you deduct PAYE tax but fail to pay it to the Inland Revenue. If found guilty of this type of offence it can lead to fines or imprisonment (or both).
For more information on PAYE – refer to Information Sheet IS02: Salary and Wage Income Tax or PAYE:
b. Provisional Tax
This is a requirement for you to pay your income tax payable in advance, which is done in three (3) instalment payments each year.
The amount of provisional tax depends on your income tax liability of the previous year, which is then divided by three (3). If your tax liability is less than SAT$500, you are required to pay the full amount in the first payment which should be in March (rather than in three (3) instalments).
c. Withholding tax from personal including professional services
The Income Tax Act 2012 provides for two (2) types of methods to withhold (income) tax from income earned by resident persons and non-resident persons under a contract for services (either verbal or written). It is important to note that this is not an add-on tax, but a direct income tax withhold by payer of contract during progress payments stipulated under the contract agreement. Contractors who are intending to bid for a government related work under a contract of services must understand the purpose of this withholding tax depending on your residency status.
Withholding tax is a direct form of income tax that is imposed on the total contract price, including reimbursements and materials. If you are a registered resident contractor, then 10% WHT rate is applicable and WHT will be deducted and remitted by payer to IRS from every progress payment and will be treated as an income tax credit against your final income tax liability when you file your respective tax year’s income tax return. If you are a non-resident contractor, based overseas, a 15% WHT rate will apply on your progress contract payments and that will be your final income tax payable for the income sourced or earned from Samoa.
For New Zealand residents, given the existing DTA between Samoa and New Zealand, make sure you check with NZ Inland Revenue on your income tax obligations before you submit your final bid proposal. It is also good sense to check with the Ministry (i.e. IRS) for more clarity.
i. Resident Person (resident individual/company/partnership/trust/government of Samoa/local authority)
This only applies if a government entity (Ministry, company controlled by government or a local/public authority) is paying a contract fee to a resident person for personal including professional services. The government entity is required to withholding 10% from the total amount of the contract fee paid to the resident person.
ii. Non-resident Person (any person who is not a resident person)
This applies where interest, royalty, insurance premium, management fee, fees for personal including professional services, or natural resource amounts, is paid by a person in Samoa to a non-resident person. The person in Samoa paying the non-resident person must withhold 15% from the amount paid. The 15% tax withheld is a ‘final tax’ which means it is not subject to deduction and the non-resident is not required to file any tax return.
For government contracts involving non-residents, as proof (for the non-resident’s country of residence tax administration) that non-resident withholding tax has been paid in Samoa, a P5 Withholding Certificate is issued by the Ministry of Finance being the main government body that issues payment for all government contracts. Non-resident contractors should take note of this certificate and make sure to contact the Ministry of Finance directly.
For each tax type, you are obligated to file the required tax return and also pay the tax amount payable within a specific due date.
Set out below are the due dates for each tax type:
| Type | VAGST | PAYE | Provisional Tax | Income Tax |
|---|---|---|---|---|
|
Return Filing Due Date |
21st of every month
[bi-monthly filing] |
15th of every month [monthly filing] |
N/A |
3 months after the end of tax year [1]
[annual filing] |
|
Payment Due Date |
Same as due date for filing |
Same as due date for filing |
31st March, 31st July and 31st October
[quarterly payment on an annual basis] |
Same as due date for filing |
| Type | Due Date |
|---|---|
|
Business License |
31st January annually |
|
P6 |
15th February annually |
|
Income Tax |
31st March annually |
|
Provisional Tax – March |
31st March annually |
|
Provisional Tax – July |
31st July annually |
|
Provisional Tax – October |
31st October annually |
|
PAYE Forms |
15th Every Month |
|
VAGST Forms |
21st Every Month |
You can hire a licensed tax agent to fulfill your tax obligations.
A tax agent can either be an individual, partnership or company that is registered with the Inland Revenue Services pursuant to section 15 of the Tax Administration Act 2012.
[1] The statutory income tax year ends 31 December and income tax returns for the tax year is due by 31 March of the following year. If you have a substitute tax year, you must apply to Commissioner for approval before you adopt any other balance date. E.g. If 30 June is your company’s balance date, you must apply stating valid reasons, before you adopt that balance date for tax purposes. If approve, then your first income tax return will be due by 30 September. If no application and no approval then you must adopt the statutory tax year ending 31 December
The Ministry recognizes the importance of reporting correct tax information by tax agents and accordingly legally recognized this in its tax law reform in 2012. This partnership is based on an open and honest communication aimed at ensuring taxpayers are assured and confident that their interests are protected and their legal tax obligations are properly fulfilled. A memorandum of understanding between the Ministry and the Samoan Institute of Accountants is another initiative entered into by both parties as a means of formally recording both government and Samoan accountants’ continuous collaboration on all tax matters.
Under the Tax Administration Act 2012, only registered tax agents are legally recognized to accept fees and advertise as tax agents (except for a lawyer who is performing legal work in relation to a tax law).
A person wishing to become a tax agent will need to complete a registration form and renewal form (for continuation). Tax agents will also need to complete authority forms for each client.
| Title | Content | Link |
|---|---|---|
| IR11 | PAYE Registration Form | Download |
| Title | Content | Link |
|---|
| Title | Content | Link |
|---|---|---|
| IR05 – 2018 | 2018 Non-Residential International Transportation Income Tax | 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 |
| 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 |
| Title | Content | Link |
|---|---|---|
| IR13 | Rates of Tax Deductions from Income Paid Fortnightly Rates of Tax Deductions from Income Paid … | Download |
| IR58 | Fortnightly & Annual Income Tax Rates Fortnightly & Annual Income Tax Rates Effective as of … | 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 |
Both international standards and our domestic law requires all taxpayers to keep and retain records of their business transactions. The year for keeping and retaining documents is 7 years after the end of the tax period to which the document relates.
For more information on record keeping and the types of records to be kept – refer to Information Sheet IS05: Record Keeping (Coming Soon).
| Title | Content | Link |
|---|---|---|
| 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 |
| Title | Date | Link |
|---|---|---|
| Schedule 1 – Technical Guideline for Accredited POSes | 2022/10/17 | Download |
| Schedule 2 – Technical Guideline for Accredited E-SDCs | 2022/10/17 | Download |
| Schedule 3 – Technical Guideline for Accreditation Methodology | 2022/10/17 | Download |
| Tax Administration (Tax Invoice Monitoring System) Amendment Regulations 2023 | 2025/01/14 | Download |
| Tax Administration (Tax Invoice Monitoring System) Regulations 2020 (Main Provision) | 2022/10/17 | Download |
The Tax Invoice Monitoring System also known as ‘TIMS’ was officially launched on the 5th of March 2020 after studies and consultations conducted prior to discuss its importance and usefulness not only for the Ministry alone but also to the business community, invoicing system developers and consumers.
TIMS is a monitoring tool developed for the purpose to increase compliance and consequently reduce grey economy and fight tax evasion. The Tax Administration Amendment Act 2020 was passed by Parliament in January giving effect to the Tax Administration (Tax Invoice Monitoring System) Regulations 2020 passed by Cabinet to regulate the installation, implementation and operation of the system.
It is important to clarify that the whole project is called TIMS but the online platform/programme itself is called TaxCore.
| Title | Content | Link |
|---|---|---|
| TIM Brochures – Benefits | An informational brochure explaining the key benefits of the Tax Invoice Monitoring System (TIMS). It outlines how TIMS improves tax compliance, simplifies invoice management, enhances transparency, and supports businesses in meeting their tax obligations efficiently. | Download |
| TIM Brochures – Electronic Fiscal Device | Explains the components of an Electronic Fiscal Device, who is required to use it, the available compliance options, and the penalties for non-compliance. It also provides guidance on affordable implementation options, including free apps and more advanced EFD solutions for larger businesses. | Download |
| TIM Brochures – How to Enroll | Provides a step-by-step guide for businesses to enroll in TIMS, from updating taxpayer information to setting up an accredited Electronic Fiscal Device. It also explains how to identify accredited suppliers and the information required during registration. | Download |
| TIMS Brochure – Overview | Introduces the Tax Invoice Monitoring System (TIMS), explaining its purpose, who must comply, how the system works, and the Electronic Fiscal Device (EFD) options available for businesses. It also outlines the phased implementation and available low-cost or free solutions for taxpayers. | Download |
| TIMS Brochure – Registration Upgrade | A step-by-step guide designed to assist taxpayers in completing the upgraded Taxpayer Administration Portal registration process. The brochure explains how to create a new account, configure multi-factor authentication using the Microsoft Authenticator app, and successfully log in to the portal for the first time following the TIMS system upgrade. | Download |
| Title | Content | Link |
|---|---|---|
| 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 you start? | 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 you start? | Download |
| TIMS Awareness – TIMS Online Survey (Chamber of Commerce) | Tax Invoice Monitoring System (TIMS) Online Survey | Download |
| TIMS Brochure – Registration Upgrade | A step-by-step guide designed to assist taxpayers in completing the upgraded Taxpayer Administration Portal registration process. The brochure explains how to create a new account, configure multi-factor authentication using the Microsoft Authenticator app, and successfully log in to the portal for the first time following the TIMS system upgrade. | Download |
You can find in the table below, the Accreditation Process Flowchart and the Accreditation Guideline for POS and E-SDC.
As a user of Electronic Fiscal Device (EFD), you are responsible for ensuring that your POS is compatible with the External or Virtual SDC so that it can communicate with SDC of your choice. SDC compatible means that POS has equal connectivity settings which must be adjusted to meet manufacturer’s installation requirements. MCR is provider of Virtual SDC (V–SDC) which requires Internet connection to produce a transaction. External SDC (E–SDC) is produced by vendor from the list.
Listed here are information about the products that have met technical requirements for obtaining certificate to become POS and E–SDC accredited products. With this list we issue a confirmation of accreditation that recognizes the compatibility of the POS with SDC giving the fact that physical interfaces are compatible (ask suppliers for details).
| Business Name | Product Name |
|---|---|
| Computer World | BlueCash-50 POS |
| Triquestra International | Infinity RMS |
| MetricMaster LLC | FiscoBridge Cloud POS |
| InfoTECH Business Solution Limited Pty Ltd: Link Technologies | LinkSOFT POS |
| Yield Management Services Pty Ltd | RoomMaster hosted OFM |
| NEED ERP SOLUTIONS PTE LTD | NEED ERP |
| Counterpoint Group | CP TIMS |
| MetricMaster LLC | FiscoBridge Desktop POS |
| Business Name | Product Name |
|---|---|
| 360 Cloud Solution Limitted | CLSDC |
| NEED ERP SOLUTIONS PTE LTD | NeedESDC |
| MetricMaster LLC | FiscoBridge SDC |
| Maas Cyber Labs LLC | SoftSDC |
Be advised that any change made to an accredited product voids its accreditation.
The accreditation is only applicable to the product in the configuration that has been evaluated by the Ministry of Revenue
EFD vendor accreditation is the process through which POS or E-SDC products become accredited for a specific jurisdiction.
There are two types of accreditations:
Transferable – EFD vendors (developers, manufacturers or resellers) can apply to have their products accredited so they can sell them to taxpayers in that jurisdiction
Non-transferable – individual taxpayers can apply and go through the process of accreditation for a POS or E-SDC solution they are already using.
Each new POS or E-SDC product (or a new product version) has to go through the accreditation process. Only after it becomes officially accredited by the tax authority, it can be sold to taxpayers from that jurisdiction as an EFD component.
The accreditation process consists of two parts:
Technical review – performed only once for a single POS or E-SDC product (or single product version). When a product successfully passes the technical review, the vendors can apply for accreditation in as many jurisdictions as they wish.
Administrative review – specific for each jurisdiction. After a product passes the common technical review, it has to go through the administrative review for each jurisdiction separately.
During the administrative review, the Commissioner evaluates documentation by cross-examining the functionality stated in the user manual and other documentation to ensure that the implemented functions operate as described.
During the technical review, the Commissioner identifies whether there are any of the following types of issues:
All issues that are non-compliance, bugs, doubts and observations with a mandatory sub-class must be solved before the accreditation is granted. After the issues are resolved and finalized to the satisfaction of the Commissioner and the applicant, the Commissioner writes the accreditation report describing the evaluation process and the outcome of the process and making recommendations for or against the accreditation
Only after a product passes both the technical review and administrative review, it can become officially accredited for the jurisdiction(s) selected in the administrative part of the process.
EFD vendors use the Developer Portal to test their POS or E-SDC products and apply for accreditation.
If you are interest in getting accredited as an official vendor, please click the button below to get access to the development environment
Apply for EFD Accreditation Here https://tap.sandbox.taxcore.online/Home/Login
1. Tax Authority is the Samoa Ministry of Customs and Revenue in charge of the implementation of the system
2. Business taxpayer is any business operator registered with the Ministry selling goods and services in return for cash or other means of payment.
3. Suppliers refers to everyone involved in creating, distributing and supplying accredited Electronic Fiscal Device components.
4. Consumer is anyone who purchases goods or services and receives a fiscal receipt as a result of that transaction.
In support of the Government’s mandate to assist small sized businesses, the Tax Administration (Tax Invoice Monitoring System) Regulations 2020 was amended in 2022 and now targets business taxpayer with an annual turnover of SAT $200,000 per annum and above. Those who meet the threshold will be required to install, use Electronic Fiscal Device (EFD) and provide customers with instantly verifiable invoices or receipts.
The Commissioner will determine business taxpayer with an annual turnover of $200,000 and above, and later issue them with a notice notifying their obligations under the amended regulations. The Ministry has reallocated all those required to comply according to the amendments and is available in the Group Announcement. Deadline for each business taxpayer will depend on which group they fall under.
| TIN | BUSINESS NAME | ADDRESS | ISLAND | GROUP |
|---|---|---|---|---|
| 70015 | AMATAGA TRADING COMPANY LIMITED | Salelologa | Savaii | Group 1 |
| 70020 | APIA CONCRETE PRODUCTS LTD | Vaitele | Upolu | Group 1 |
| 70059 | I H CARRUTHERS CO LTD | Matafele | Upolu | Group 1 |
| 70065 | COMPUTER SERVICES LTD | Saleufi | Upolu | Group 1 |
| 70090 | GOLD STAR TRANSPORT LIMITED | Sogi | Upolu | Group 1 |
| 70106 | H.J KEIL & COMPANY LIMITED | Taufusi | Upolu | Group 1 |
| 70124 | LOBER INDUSTRIES LTD | Vaimea | Upolu | Group 1 |
| 70127 | A. M. MACDONALD HOLDINGS LIMITED | Savalalo | Upolu | Group 1 |
| 70143 | MOTOR DISTRIBUTORS (S) LTD | Savalalo | Upolu | Group 1 |
| 70160 | OTT CONSTRUCTORS LIMITED | Vaitele | Upolu | Group 1 |
| 70197 | BRITISH AMERICAN TOBACCO COMPANY (SAMOA) LTD | Vaitele | Upolu | Group 1 |
| 70225 | SAMOA PHARMACY LTD | Matafele | Upolu | Group 1 |
| 70248 | SELPRIZE LTD | Vaitele | Upolu | Group 1 |
| 70276 | TAVITA CHAN TUNG & SONS LTD | Pesega | Upolu | Group 1 |
| 70298 | SAMOA BREWERIES LTD | Vaitele | Upolu | Group 1 |
| 70410 | PAT AH HIM & CO LIMITED | Saleufi | Upolu | Group 1 |
| 70442 | T & L NETZLER CO LTD | Motootua | Upolu | Group 1 |
| 70486 | MARIYON SAMOA LTD | Lotopa | Upolu | Group 1 |
| 70528 | TRAVELLERS RENT A CAR LTD | Apia | Upolu | Group 1 |
| 70546 | CCK TRADING LTD | Vaitele | Savaii | Group 1 |
| 70557 | YOSHIDA COMMERCIAL LTD | Vaitele | Upolu | Group 1 |
| 70610 | BLUEBIRD LUMBER & HARDWARE CO LTD | Saleufi | Upolu | Group 1 |
| 70611 | SOUTH SEAS INTERNATIONAL TRADERS | Togafuafua | Upolu | Group 1 |
| 70623 | NATURAL FOODS INTERNATIONAL LTD | Savalalo | Upolu | Group 1 |
| 70638 | MULTIPHARM LABORATORIES LTD | Sogi | Upolu | Group 1 |
| 70662 | G & T HOLDINGS LTD | Tanugamanono | Upolu | Group 1 |
| 70665 | PELEROSE MINIMART LTD | Vaitele | Upolu | Group 1 |
| 70684 | PLT CONSULTANTS LTD | Saleufi | Upolu | Group 1 |
| 70686 | MAXKAR LTD | Fugalei | Upolu | Group 1 |
| 70699 | ADVANCED AUTOMOTIVE CO LTD | Savalalo | Upolu | Group 1 |
| 70741 | VAIALA BEACH SCHOOL LIMITED | Vailima | Upolu | Group 1 |
| 70744 | RADIO POLYNESIA LTD | Savalalo | Upolu | Group 1 |
| 70746 | SEB & RENE SPORTS LTD | Motootua | Upolu | Group 1 |
| 70770 | SAMOA SPARE PARTS & ACCESSORIES LTD | Matafele | Upolu | Group 1 |
| 70775 | COCONUT BEACH CLUB LTD | Maninoa | Upolu | Group 1 |
| 70781 | AH LIKI INVESTMENTS LTD | Taufusi | Upolu | Group 1 |
| 70782 | LESA’S TELEPHONE SERVICES LTD | Tamaligi | Upolu | Group 1 |
| 70786 | ALDAN CIVIL ENGINEERING CONSTRUCTION CO LTD | Vaitele | Upolu | Group 1 |
| 70790 | E & L MEREDITH CO LTD | Matautu-Tai | Upolu | Group 1 |
| 70824 | TINAI GORDON & ASSOCIATES LTD | Matafele | Upolu | Group 1 |
| 70849 | LEE HANG ENTERPRISES LTD | Matautu-Uta | Upolu | Group 1 |
| 70855 | ALCC BROWN ENTERPRISES CO LTD | Vailima | Upolu | Group 1 |
| 70878 | APIA LUA LTD | Salelologa | Savaii | Group 1 |
| 70885 | TIAPAPATA TOWERS LTD | Matafele | Upolu | Group 1 |
| 70892 | KOOLINE REFRIGERATION SAMOA LTD | Matautu-Uta | Upolu | Group 1 |
| 70913 | TREASURE BOX LTD | Matafele | Upolu | Group 1 |
| 70919 | SALAFAI METAL INDUSTRIES LTD | Fugalei | Upolu | Group 1 |
| 70921 | BETHAM BROTHERS ENTERPRISES LTD | Savalalo | Upolu | Group 1 |
| 70925 | OTT ENGINEERING SERVICES LIMITED | Taufusi | Upolu | Group 1 |
| 70940 | SAMOA LAND CORPORATION LIMITED | Tuanaimato | Savaii | Group 1 |
| 70962 | HERMAN BARTLEY & SONS LTD | Matafele | Upolu | Group 1 |
| 70989 | CRAIG CONSTRUCTION LTD | Ululoloa | Upolu | Group 1 |
| 70996 | TREASURE GARDEN CO LTD | Fugalei | Upolu | Group 1 |
| 70998 | SILVA GROUP LTD | Vaitele | Upolu | Group 1 |
| 71043 | TRANSAM SAMOA LTD | Matafele | Upolu | Group 1 |
| 71050 | C J EXPORTS AND IMPORTS LTD | Falelauniu | Upolu | Group 1 |
| 71064 | THE SAMOA OBSERVER COMPANY (APIA) LIMITED | Apia | Upolu | Group 1 |
| 71089 | AH LIKI CONSTRUCTION LTD | Vaitele | Upolu | Group 1 |
| 71093 | LE VAI LTD | Ululoloa | Upolu | Group 1 |
| 71095 | TOYOTA TSUSHO (SAMOA) LIMITED | Savalalo | Upolu | Group 1 |
| 71097 | THE SAMOAN OUTRIGGER HOTEL LTD | Motootua | Upolu | Group 1 |
| 71118 | H & H HOLDINGS COMPANY LIMITED | Tanugamanono | Upolu | Group 1 |
| 71163 | MANOA ENTERPRISES LTD | Mulinuu | Upolu | Group 1 |
| 71200 | OSA NAUMATI & SONS LTD | Tuasivi | Savaii | Group 1 |
| 71214 | L & M WESTERLUND LTD | Saleufi | Upolu | Group 1 |
| 71228 | LE WELL CO.LTD | Savalalo | Upolu | Group 1 |
| 71244 | FEEPO COMPANY LIMITED | Alafua | Upolu | Group 1 |
| 71246 | R & L KEIL HOLDINGS LTD | Vaitele | Upolu | Group 1 |
| 71250 | CHANG HOLDINGS CO LTD | Matautu-Uta | Upolu | Group 1 |
| 71251 | RASMUSSEN ENGINEERING LTD | Lotopa | Upolu | Group 1 |
| 71264 | SALANI SEE. GALU RESORT LTD | Salani | Upolu | Group 1 |
| 71268 | HALECKS APIA MOTORS LTD | Vaitele | Upolu | Group 1 |
| 71274 | SAMOA CONCEPT CONSTRUCTION LTD | Sinamoga | Upolu | Group 1 |
| 71275 | Wilex Samoa Soaps and Detergent Products Ltd | Lelata | Upolu | Group 1 |
| 71284 | TISAAN INTERNATIONAL LTD | Alafua | Upolu | Group 1 |
| 71285 | FRANKIE COMPANY LIMITED | Fugalei | Upolu | Group 1 |
| 71304 | PACIFIC INSURANCE UNDERWRITERS LTD | Saleufi | Upolu | Group 1 |
| 71321 | SAMOA BUILDERS SUPPLIES (ACE HARDWARE) LIMITED | Savalalo | Upolu | Group 1 |
| 80011 | LOLESIO LEAANA | Saleimoa | Upolu | Group 1 |
| 80525 | Mr SUA RIMONI AH CHONG | Lotopa | Upolu | Group 1 |
| 83471 | Mr ANTHONY SONNY AH KUOI | Matautu-Tai | Upolu | Group 1 |
| 84276 | Mrs PALOTA YAN KUN | Togafuafua | Upolu | Group 1 |
| 84871 | TULIAFIAFI LI’O FOLENI | Sapapalii | Savaii | Group 1 |
| 86074 | Drake Solicitors Nominee Co Ltd | Matafele | Upolu | Group 1 |
| 86176 | SIULEPA & OTILA AIULU | Tuanaimato | Upolu | Group 1 |
| 86185 | JANET & WILLIAM SABLAN | Apia | Upolu | Group 1 |
| 88125 | VITALE AH TONG VITALE | Luatuanuu | Upolu | Group 1 |
| 88484 | Elizabeth Antonin Schwalger | Faatoia | Upolu | Group 1 |
| 88687 | PASINA MATAALII | Gagaifo-Ole-Vao | Upolu | Group 1 |
| 88925 | Mr ENELIKO PUPI | Siusega | Upolu | Group 1 |
| 89038 | ROPATI SAGATO | Salelologa | Savaii | Group 1 |
| 89429 | PAUL LOIBL | Lepea | Upolu | Group 1 |
| 89599 | RUBY CHEWLIT | Vaisigano | Upolu | Group 1 |
| 96800 | T & N TOLEAFOA CO LTD | Fasitoo-Uta | Upolu | Group 1 |
| 97115 | Robert Michael Rankin | Vaitele | Upolu | Group 1 |
| 97643 | Vaega Lei Sam | Matafele | Upolu | Group 1 |
| 97655 | Penitito Pupi | Savalalo | Upolu | Group 1 |
| 97833 | George Feesago | Matafele | Upolu | Group 1 |
| 98029 | JACKIE FEPULEAI | Saleufi | Upolu | Group 1 |
| 98059 | Mr RODERICK MACKENZIE | Lotopa | Upolu | Group 1 |
| 98069 | Pelenatete Luka | Mulivai | Upolu | Group 1 |
| 98139 | C & B MEREDITH LIMITED | Taufusi | Upolu | Group 1 |
| 98209 | SCHWARZ CONSTRUCTION LIMITED | Vaitele | Upolu | Group 1 |
| 98362 | SEMI LEUNG WAI | Tamaligi | Upolu | Group 1 |
| 98467 | KVA CONSULT LIMITED | Taufusi | Upolu | Group 1 |
| 98482 | JANE’S PASIFIKA TRAVEL SERVICES LTD | Saleufi | Upolu | Group 1 |
| 98680 | OSM INVESTMENTS LTD | Lotopa | Upolu | Group 1 |
| 98859 | Mrs LIZZIE CAFFARELLI | Vaitele | Upolu | Group 1 |
| 98893 | MANDARIN PALACE CO LTD | Matafele | Upolu | Group 1 |
| 98996 | Edward Lotasiano Wilson | Moataa | Upolu | Group 1 |
| 99016 | G . M . BAKERY . LTD | Tamaligi | Upolu | Group 1 |
| 99037 | LUCKY CONSTRUCTION LTD | Vaitele | Upolu | Group 1 |
| 99088 | SAMOANA RENTAL CARS LTD | Matautu-Tai | Upolu | Group 1 |
| 99186 | SAMOA REALTY LIMITED | Saleufi | Upolu | Group 1 |
| 99437 | KING CONSTRUCTION LTD | Vaitele | Upolu | Group 1 |
| 99452 | NAVIGATOR ENTERPRISES LTD | Taufusi | Upolu | Group 1 |
| 99489 | STEWART ARCHITECTURE LIMITED | Saleufi | Upolu | Group 1 |
| 99557 | MARIA’S HEALTH CARE PHARMACY LTD | Taufusi | Upolu | Group 1 |
| 99666 | JAFFAS SANITARY SYSTEMS LTD | Motootua | Upolu | Group 1 |
| 99704 | KRAMER AUSENCO (SAMOA) LIMITED | Moataa | Upolu | Group 1 |
| 99780 | Ronnie Leituala | Vaitele | Upolu | Group 1 |
| 99791 | DR SATUPAITEA & SIALEI VIALI | Togafuafua | Upolu | Group 1 |
| 99856 | Uaina Liki | Vaivase-Uta | Upolu | Group 1 |
| 99870 | ALL ELECTRICAL CO LTD | Togafuafua | Upolu | Group 1 |
| 100071 | Vainiu Te’o | Sogi | Upolu | Group 1 |
| 100142 | Margean Feesago | Fugalei | Upolu | Group 1 |
| 100293 | SAMOA WORKS & ENGINEERING LIMITED | Vaitele | Upolu | Group 1 |
| 100365 | Johann Gunter Keil | Lotopa | Upolu | Group 1 |
| 100461 | Mr LAKI MULIPOLA | Matafele | Upolu | Group 1 |
| 100877 | MULIFANUA BEACH RESORT-SAMOA LIMITED | Mulifanua | Upolu | Group 1 |
| 100911 | Ms SALMA LYDIA TUITAMANA HAZELMAN | Saleufi | Upolu | Group 1 |
| 100937 | KUPA ENGINEERING & WATER CONSULT LTD | Apia | Upolu | Group 1 |
| 100940 | MMT Company Ltd | Nofoalii | Upolu | Group 1 |
| 100941 | S L REFRIGERATION SAMOA LTD | Vaitele | Upolu | Group 1 |
| 101118 | SPS COMPANY & OTHER EDUCATIONAL SERVICES LTD | Vailele | Upolu | Group 1 |
| 101126 | HANDYMEN CONTRACTOR COMPANY LTD | Fagamalo | Savaii | Group 1 |
| 101465 | SAKALAFAI CONTRACTORS LTD | Salelologa | Savaii | Group 1 |
| 101528 | ROTOMOULD(SAMOA) LTD | Fugalei | Upolu | Group 1 |
| 101577 | AINUU IVA CHAN CHUI | Saleufi | Upolu | Group 1 |
| 101653 | Mr Tagiaia Wong Soon | Alamagoto | Upolu | Group 1 |
| 101717 | CATHRINE LOGO FAOLOTOI | Vaitele | Upolu | Group 1 |
| 101963 | TROPICAL ALUMINIUM CO LTD | Vaitele | Upolu | Group 1 |
| 102035 | S O S LTD | Togafuafua | Upolu | Group 1 |
| 102069 | Chuanyuan Chen | Vaitele | Upolu | Group 1 |
| 102301 | Ms Puataunofo Gabriel | Alafua | Upolu | Group 1 |
| 102464 | Lauano Dr Herbert R Peters | Pesega | Upolu | Group 1 |
| 102515 | Cabella Pacific Construction Samoa Ltd | Vaitele | Upolu | Group 1 |
| 102544 | Mr Ikenasio Mika Tupuola | Togafuafua | Upolu | Group 1 |
| 102548 | Pacific Trade & Industry Co. Limited | Vaitele | Upolu | Group 1 |
| 102589 | MKR INVESTMENTS TRUST | Vaivase-Uta | Upolu | Group 1 |
| 102613 | S & S INVESTMENTS LIMITED | Vaimoso | Upolu | Group 1 |
| 102715 | POWERLITE ELECTRICAL & REFRIGERATION SUPPLIES LTD | Saleufi | Upolu | Group 1 |
| 102810 | ALICTRIUS LIMITED | Matautu-Uta | Upolu | Group 1 |
| 102831 | TAGALOA FAAFOUINA SUA | Lotopa | Upolu | Group 1 |
| 102846 | Capital Pacific Limited | Fugalei | Upolu | Group 1 |
| 102863 | DIGICEL SAMOA LTD | Savalalo | Upolu | Group 1 |
| 102955 | TAMA-O LE-MAU CONTRACTORS LIMITED | Vaitele | Upolu | Group 1 |
| 102959 | SALAFAI CONSTRUCTION LTD | Salelologa | Savaii | Group 1 |
| 102961 | ULIA CONSTRUCTION LIMITED | Afega | Upolu | Group 1 |
| 102982 | PACIFIC RECYCLES LTD | Tafaigata | Upolu | Group 1 |
| 102984 | T M TRANSPORT CO LTD | Salelologa | Savaii | Group 1 |
| 102987 | Jiadong Li | Vaitele | Upolu | Group 1 |
| 103082 | Asian Taste Limited | Moamoa | Upolu | Group 1 |
| 103122 | FALANI TUPUOLA | Lalovaea | Upolu | Group 1 |
| 103156 | ISLAND ROCK CO LTD | Tufuiopa | Upolu | Group 1 |
| 103257 | J.A.M.A. ENTERPRISES LTD | Motootua | Upolu | Group 1 |
| 103263 | Krissy Company Limited | Vaitele | Upolu | Group 1 |
| 103268 | Shengye Li | Moamoa | Upolu | Group 1 |
| 103288 | TANOA HOTEL SAMOA LTD | Sogi | Upolu | Group 1 |
| 103398 | TALOFA SPIRITS & LIQOUR LTD | Vaitele | Upolu | Group 1 |
| 103567 | AQUA HEALTH CARE LIMITED | Matafele | Upolu | Group 1 |
| 103631 | BARGAIN GROUP LTD | Vaitele | Upolu | Group 1 |
| 103651 | FARMER JOE LTD | Fugalei | Upolu | Group 1 |
| 103865 | QUANTUM CONTRAX LTD | Vaoala | Upolu | Group 1 |
| 104165 | PPG CONSULTANTS, ENGINEERING & CONSTRUCTION CO.LTD | Vaitele | Upolu | Group 1 |
| 104249 | K & A HOLDINGS & COMPANY LIMITED | Vaitele | Upolu | Group 1 |
| 104468 | ENELIKO TIATALA FAAOLOTOI | Magiagi | Upolu | Group 1 |
| 104488 | QUALITY BROADCASTING COMPANY LTD | Mulinuu | Upolu | Group 1 |
| 104567 | WEBSTER WORKS & INFRASTRUCTURE LTD | Vaitele | Upolu | Group 1 |
| 104572 | George Young | Vaiusu | Upolu | Group 1 |
| 104613 | SAMOA STATIONERY & BOOKS LTD | Togafuafua | Upolu | Group 1 |
| 104692 | SAMOA POST LIMITED | Matafele | Upolu | Group 1 |
| 104715 | ALNIMA MOTORS LTD | Lepea | Upolu | Group 1 |
| 104748 | LIQUOR PLANET SAMOA LIMITED | Maluafou | Upolu | Group 1 |
| 104763 | BIG ISLAND CONSTRUCTION LIMITED | Salelologa | Savaii | Group 1 |
| 104791 | Asoai Fiti Junior Siafuloa Leota | Vaimea | Upolu | Group 1 |
| 104810 | Laau Leung King | Vaigaga | Upolu | Group 1 |
| 104890 | LITTLE JOE LTD | Saleimoa | Upolu | Group 1 |
| 104932 | RMR FOODS LTD | Vaitele | Upolu | Group 1 |
| 104978 | Roberta Tiatia | Leifiifi | Upolu | Group 1 |
| 105023 | COIN SAVE SAMOA LIMITED | Savalalo | Upolu | Group 1 |
| 105036 | SHALOM HOLDINGS LTD | Motootua | Upolu | Group 1 |
| 105188 | WONDERFUL CORPORATION LTD | Tuanai | Upolu | Group 1 |
| 105289 | FICO CONSTRUCTION LTD | Faga | Savaii | Group 1 |
| 105312 | Ronnie Matagi | Papaloloa | Upolu | Group 1 |
| 105489 | Happy Bargain Samoa Limited | Togafuafua | Upolu | Group 1 |
| 105576 | Mahnaz Chang | Motootua | Upolu | Group 1 |
| 105605 | AMANAKI HOTEL LIMITED | Sogi | Upolu | Group 1 |
| 105633 | Sala Sagato Tuiafiso | Fagalii-Tai | Upolu | Group 1 |
| 105702 | FARMER JOE (VAITELE) LIMITED | Vaitele | Upolu | Group 1 |
| 105882 | Sai Motors Co Ltd | Saleufi | Upolu | Group 1 |
| 105961 | PASEFIKA JAPANESE IMPORTS LTD | Vaigaga | Upolu | Group 1 |
| 105992 | Penina Wu Zhi Wei | Vailele | Upolu | Group 1 |
| 106049 | LOPE C AREVALO | Saleufi | Upolu | Group 1 |
| 106067 | Q & Q BUILDING MATERIALS CO. LTD | Matautu-Uta | Upolu | Group 1 |
| 106368 | DIAMOND HEAD DESIGN & BUILD LTD | Vaitele | Upolu | Group 1 |
| 106385 | V & W CONSTRUCTION LTD | Vaitele | Upolu | Group 1 |
| 106522 | BLUEBIRD CONSTRUCTION COMPANY LIMITED | Palisi | Upolu | Group 1 |
| 106547 | SPLENDID LTD | Vaitele | Upolu | Group 1 |
| 106548 | SUMMER WHOLESALE LTD | Vaitele | Upolu | Group 1 |
| 106563 | ACT HOLDINGS LIMITED | Matafele | Upolu | Group 1 |
| 106659 | AAT WHOLESALING CO LTD | Tamaligi | Upolu | Group 1 |
| 106666 | SCALINIS RESTAURANT LTD | Motootua | Upolu | Group 1 |
| 106707 | SAMOA HIRE POOL LTD | Togafuafua | Upolu | Group 1 |
| 106809 | Natashia Nola Ah Ben | Lotopa | Upolu | Group 1 |
| 106815 | LEE TRANSPORT LTD | Vaivase-Uta | Upolu | Group 1 |
| 106849 | NARAYAN INVESTMENTS LTD | Savalalo | Upolu | Group 1 |
| 106887 | PACIFIC ENGINEERING PROJECTS LTD | Tamaligi | Upolu | Group 1 |
| 106954 | MARIYON SUPERMART LTD | Tuanaimato | Upolu | Group 1 |
| 106972 | ALPS ENGINEERING (2011) CO. LTD | Vaiala | Savaii | Group 1 |
| 106976 | R & R COMPANY LIMITED | Vaitele | Upolu | Group 1 |
| 107073 | RYAN OWEN CYRIL | Matautu-Tai | Upolu | Group 1 |
| 107079 | SAMOA BEVERAGE CO LTD | Falelauniu | Upolu | Group 1 |
| 107127 | SAMOA BROADCASTING CORPORATION LTD | Mulinuu | Upolu | Group 1 |
| 107196 | CONNECT IT LIMITED | Lelata | Upolu | Group 1 |
| 107203 | Apia Deep Sea Fishing Company Ltd | Matautu-Tai | Upolu | Group 1 |
| 107214 | OTT HOLDINGS LTD | Savalalo | Upolu | Group 1 |
| 107245 | AA RENT-A-CAR LIMITED | Lepea | Upolu | Group 1 |
| 107246 | CMN LE AUTE GAS LTD | Saleufi | Upolu | Group 1 |
| 107274 | SAVILI MAIAVA & DARRYL SCOTT PTY LTD | Matautu-Tai | Upolu | Group 1 |
| 107335 | THE 3T’s COMPANY LIMITED | Vaimea | Upolu | Group 1 |
| 107337 | Miss SOSE AH LAM | Ululoloa | Upolu | Group 1 |
| 107410 | AGA REEF RESORT & SPA LIMITED (PETER MEREDITH & CO LTD – BRANCH) | Lalomanu | Upolu | Group 1 |
| 107434 | VODAFONE SAMOA LIMITED | Maluafou | Upolu | Group 1 |
| 107436 | CELL CITY LIMITED | Saleufi | Upolu | Group 1 |
| 107664 | ALAN CAI CO LTD | Lalovaea | Upolu | Group 1 |
| 107745 | J & A Wholesale Co Ltd | Motootua | Upolu | Group 1 |
| 107826 | METEK CO LTD | Vaitele | Upolu | Group 1 |
| 107827 | Tradepac Marketing Samoa Limited | Vaitele | Upolu | Group 1 |
| 107852 | FJK HOLDINGS COMPANY LTD | Saleufi | Upolu | Group 1 |
| 107904 | Leilani Schuster | Vaimoso | Upolu | Group 1 |
| 108000 | SIAOSI PUEPUEMAI & VANILA PUEPUEMAI | Taufusi | Upolu | Group 1 |
| 108004 | COMPTECH LTD | Saleufi | Upolu | Group 1 |
| 108049 | UHRLE AUTO REPAIRS COMPANY LTD | Lotopa | Upolu | Group 1 |
| 108183 | TANOA SAMOA HOLDINGS LTD | Apia | Upolu | Group 1 |
| 108184 | REID NEWTON AUTOMOTIVE LIMITED | Vaitele | Upolu | Group 1 |
| 108194 | LLL COMPANY LTD | Savalalo | Upolu | Group 1 |
| 108200 | WASTE MANAGEMENT CO LTD | Vailoa | Upolu | Group 1 |
| 108217 | Laloifi Angelina Mataia Afamasaga | Faleula | Upolu | Group 1 |
| 108299 | Mr Siegfried Levi | Aleisa | Upolu | Group 1 |
| 108396 | AUTO LAND APIA LIMITED | Vailoa | Upolu | Group 1 |
| 108443 | Plumb Tech Samoa Ltd | Taufusi | Upolu | Group 1 |
| 108491 | GOLDEN SAMOA CO LTD | Vaitele | Upolu | Group 1 |
| 108516 | SAMOA MEAT SUPPLIES COMPANY LTD | Vailima | Upolu | Group 1 |
| 108671 | QIN LONG COM LTD | Saleufi | Upolu | Group 1 |
| 108769 | DISCOVERY RENTALS LIMITED | Vaivase-Uta | Upolu | Group 1 |
| 108786 | GABOT HOLDINGS LIMITED | Apia | Upolu | Group 1 |
| 108800 | VAN VICTOR WRIGHT | Lotopa | Upolu | Group 1 |
| 108802 | ROSSANNE PREUSS AH CHONG | Saleufi | Upolu | Group 1 |
| 108858 | A & J ENTERPRISES LIMITED | Matautu Lefaga | Upolu | Group 1 |
| 109028 | CRAIG JOINERY LIMITED | Ululoloa | Upolu | Group 1 |
| 109138 | Samoa Agriculture Store Company Limited | Vaitele | Upolu | Group 1 |
| 109181 | Amoa Lagoon Resort & Spa Limited | Faga | Savaii | Group 1 |
| 109208 | ARLENE TAMAPUA | Vaivase | Upolu | Group 1 |
| 109323 | ACHATZ CONSTRUCTION LIMITED | Vaitele | Upolu | Group 1 |
| 109338 | Christina Filipina Ah Leong | Aai O Niue | Upolu | Group 1 |
| 109419 | SAMOA NIANDA GROUP LIMITED | Savalalo | Upolu | Group 1 |
| 109463 | Ann Maria Leota Afaese | Falefa | Upolu | Group 1 |
| 109604 | SUN PACIFIC ENERGY LTD | Satapuala | Upolu | Group 1 |
| 109719 | SOUTH STAR COMPANY LIMITED | Matafele | Upolu | Group 1 |
| 109760 | RHYNAS CARS LTD | Lalovaea | Upolu | Group 1 |
| 110120 | SAMOA TRADE LTD | Fugalei | Upolu | Group 1 |
| 110364 | KONELIO FALEVALU | Pesega | Upolu | Group 1 |
| 110417 | PAK AUTO MOTORS COMPANY LIMITED | Vaiusu | Upolu | Group 1 |
| 110541 | THE FORTUNE LIMITED | Fugalei | Upolu | Group 1 |
| 110564 | ENT’S LTD | Fugalei | Upolu | Group 1 |
| 110608 | SAVAII TRANSPORT LIMITED | Faga | Savaii | Group 1 |
| 110845 | HANKY CO LTD | Lalovaea | Upolu | Group 1 |
| 110858 | Pacific Rainbow Liquor Co. Ltd | Vaitele | Upolu | Group 1 |
| 110873 | PRINCESSA COMPANY LTD | Siusega | Upolu | Group 1 |
| 110960 | FREEDOM COMPANY LTD | Salelologa | Savaii | Group 1 |
| 111243 | SAMOA SUBMARINE CABLE COMPANY | Apia | Upolu | Group 1 |
| 111390 | SEVEN TWENTY-FOUR MART LIMITED | Savalalo | Upolu | Group 1 |
| 111541 | Homemaker Constructions Ltd | Fugalei | Upolu | Group 1 |
| 111658 | Gas Product Supplies Co LTD | Togafuafua | Upolu | Group 1 |
| 111736 | SKYLINE COMPANY LIMITED | Vaitele | Upolu | Group 1 |
| 111796 | Taula Beverages Company Limited | Falelauniu | Upolu | Group 1 |
| 111870 | FOGAA SYLVIA LAFAIALII | Afega | Upolu | Group 1 |
| 111913 | Stephen Hastings | Vaitele | Upolu | Group 1 |
| 112330 | Angelica Eleitino Louise Westerlund | Moamoa | Upolu | Group 1 |
| 112335 | IVAN FREDERICK CHEWLIT | Mulivai | Upolu | Group 1 |
| 112452 | Jian Hui Cai | Vaitele | Upolu | Group 1 |
| 112460 | Happiness Link Company Limited | Vaitele | Upolu | Group 1 |
| 112811 | AMEI SAMOA LIMITED | Savalalo | Upolu | Group 1 |
| 112834 | V.M JOINERY & CARPENTRY LTD | Moamoa | Upolu | Group 1 |
| 112909 | MAMAKI SAMOA LIMITED | Fugalei | Upolu | Group 1 |
| 112998 | IT ZONE LIMITED | Saleufi | Upolu | Group 1 |
| 113020 | Sun Burst Wholesale Company Limited | Tulaele | Upolu | Group 1 |
| 113063 | Theresa Leui Yan | Motootua | Upolu | Group 1 |
| 113073 | CITY STAR SAMOA LIMITED | Saleufi | Upolu | Group 1 |
| 113090 | Anevili Chen | Vaitele | Upolu | Group 1 |
| 113112 | Johnston Associates Samoa Limited | Saleufi | Upolu | Group 1 |
| 113136 | VAGANA ELECTRICAL ENGINEERING SOLUTIONS LTD | Siusega | Upolu | Group 1 |
| 113259 | Swire Shipping Pte Ltd | Saleufi | Upolu | Group 1 |
| 113293 | SERENDI COCO SAMOA LTD | Nu’u | Upolu | Group 1 |
| 113378 | COOLMA SAMOA LTD | Savalalo | Upolu | Group 1 |
| 114054 | THE IMMACULATE GROUP LTD | Mulivai | Upolu | Group 1 |
| 114067 | FIONA EY & KOMISI KORIA | Motootua | Upolu | Group 1 |
| 114105 | Raelene Key | Togafuafua | Upolu | Group 1 |
| 114184 | EVENTS , MARKETING & DISTRIBUTION COMPANY LIMITED | Saleufi | Upolu | Group 1 |
| 114192 | Mr Anthony Coe | Vaigaga | Upolu | Group 1 |
| 114193 | GREAT MOTORS LIMITED | Fugalei | Upolu | Group 1 |
| 114308 | JIBB CO LTD | Taufusi | Upolu | Group 1 |
| 114381 | Ala Lima Meleisea | Fugalei | Upolu | Group 1 |
| 114544 | A & H COMPANY LIMITED | Fugalei | Upolu | Group 1 |
| 114582 | MAILELANI SAMOA BODY CARE LTD | Papauta | Upolu | Group 1 |
| 114615 | FARMER JOE MANI LTD | Apia | Upolu | Group 1 |
| 114635 | COASTAL CONTRACTORS COMPANY LIMITED | Tulaele | Upolu | Group 1 |
| 114844 | Apia Headstone & Casket Company Limited | Vaimea | Upolu | Group 1 |
| 114853 | INTERSHORE CONSULT (SAMOA) LIMITED | Saleufi | Upolu | Group 1 |
| 114894 | MULIAGATELE WILSON FANG | Vaitele | Upolu | Group 1 |
| 114895 | Sleepwell International Ltd | Vaitele | Upolu | Group 1 |
| 115049 | K.K Samoa Limited | Matautu-Uta | Upolu | Group 1 |
| 115097 | Zhujian Chen | Fagalii-Tai | Upolu | Group 1 |
| 115405 | THE COLOR SHOP CO LTD | Matafele | Upolu | Group 1 |
| 115472 | LATA PLANTATION DEVELOPMENT LIMITED | Taga | Upolu | Group 1 |
| 115497 | Maali Company Pty Ltd | Saleufi | Upolu | Group 1 |
| 115781 | Pereira, Moeono & Associates Limited | Tiapapata | Upolu | Group 1 |
| 115885 | New Century Ltd | Vailele | Upolu | Group 1 |
| 116022 | Sami He | Sinamoga | Upolu | Group 1 |
| 116236 | Racona Construction Ltd | Moamoa | Upolu | Group 1 |
| 116298 | Pacific Multi Products Limited | Lelata | Upolu | Group 1 |
| 116621 | NGG CHO PIONEERS CO LTD | Vaitele | Upolu | Group 1 |
| 116759 | CHI YUAN LIU | Salelologa | Savaii | Group 1 |
| 116886 | Super Star Samoa Ltd | Levili | Upolu | Group 1 |
| 117080 | Brothers – Yan Company Limited | Salelologa | Savaii | Group 1 |
| 117309 | Joshua Newton Motors Limited | Vailoa | Upolu | Group 1 |
| 117316 | DLY COMPANY LIMITED | Matafele | Upolu | Group 1 |
| 117322 | XSAO CONSULT LIMITED | Moamoa | Upolu | Group 1 |
| 117353 | ROCKWORKZ LIMITED | Fugalei | Upolu | Group 1 |
| 117411 | Burger Bills Limited | Vaitele | Upolu | Group 1 |
| 117421 | POINSETTIA ENTERPRISES COMPANY LIMITED | Motootua | Upolu | Group 1 |
| 117500 | AUTO GUYS LIMITED | Vaitele | Upolu | Group 1 |
| 117660 | Mingfeng Chen | Vaitele | Upolu | Group 1 |
| 117729 | EIFFEL LUBRICANTS LIMITED | Apia | Upolu | Group 1 |
| 117802 | New Era Construction Co Ltd | Falelauniu | Upolu | Group 1 |
| 117893 | Tanyamarie Christine Petaia | Savalalo | Upolu | Group 1 |
| 118434 | Martel Pasefika Ltd | Tulaele | Upolu | Group 1 |
| 118653 | Lusia Virgin Zhou | Ululoloa | Upolu | Group 1 |
| 118731 | Tuala Pat Leota & Alice Niumata Leota | Saleufi | Upolu | Group 1 |
| TIN | BUSINESS NAME | ADDRESS | ISLAND | GROUP |
|---|---|---|---|---|
| 70161 | PACIFIC ALUMINIUM LTD | Vaitele | Upolu | Group 2 |
| 70443 | ELISA MOTELS LIMITED | Sogi | Upolu | Group 2 |
| 70456 | VAISALA HOTELS COMPANY LIMITED | Vaisala | Savaii | Group 2 |
| 70887 | RM & J KEIL CO LTD | Vaimea | Upolu | Group 2 |
| 71079 | SANDY BEACH RESORT LTD | Manase | Savaii | Group 2 |
| 71082 | PACIFIC HOLDINGS LTD | Saleufi | Upolu | Group 2 |
| 71208 | SAVAII SURFARIES LIMITED | Faala | Savaii | Group 2 |
| 71253 | TALAMUA PUBLICATIONS LTD | Togafuafua | Upolu | Group 2 |
| 71314 | SIVA AFI DESIGNS LIMITED | Levili | Upolu | Group 2 |
| 85442 | Seti Afoa | Sogi | Upolu | Group 2 |
| 88225 | MEILIN CHOI | Matafele | Upolu | Group 2 |
| 88645 | DARUN DAVIES BURGESS | Vaitoloa | Upolu | Group 2 |
| 88844 | Tolotea Roma | Vaisala | Savaii | Group 2 |
| 98293 | AFA LEAUPEPE | Vaitele | Upolu | Group 2 |
| 98349 | Johnny Lang Siu | Vaitele | Upolu | Group 2 |
| 99048 | APIA STEVEDORING LTD | Lalovaea | Upolu | Group 2 |
| 99072 | MARA FALETOESE | Vaisigano | Upolu | Group 2 |
| 99609 | William John Peters | Tiavi | Upolu | Group 2 |
| 100002 | GO ADVERTISING SAMOA LIMITED | Apia | Upolu | Group 2 |
| 100116 | Henrietta Iiga | Nu’u | Upolu | Group 2 |
| 100133 | TRADE SUPPLIES (SAMOA) LIMITED | Lalovaea | Upolu | Group 2 |
| 100532 | Rudolph Meredith | Vaitele | Upolu | Group 2 |
| 100561 | ISIKUKI PUNIVALU & ASSOCIATES LTD | Apia | Upolu | Group 2 |
| 100669 | UAESENEIASO MASAME | Vaitele | Upolu | Group 2 |
| 100842 | Mr MILOVALE MOKE | Vailele | Upolu | Group 2 |
| 101460 | BEVERLY LEVI | Apia | Upolu | Group 2 |
| 101471 | Faasavalu Dave Parker | Fugalei | Upolu | Group 2 |
| 101665 | BEAR SYSTEMS INTERNATIONAL LIMITED | Malololelei | Upolu | Group 2 |
| 102299 | Mrs MAXINE SAUSI MAILO | Saleufi | Upolu | Group 2 |
| 102513 | Mr MUAGUTUTAGATA JOE AH CHING | Moamoa | Upolu | Group 2 |
| 102755 | Mr JASON LEIATAUA | Vaitele | Upolu | Group 2 |
| 102960 | TAUA’E GENERAL CONTRACTORS LTD | Tuasivi | Savaii | Group 2 |
| 103067 | ISLAND VENTURES LTD | Apia | Upolu | Group 2 |
| 103204 | Ms DEBBIE TE’O | Faatoia | Upolu | Group 2 |
| 103285 | INTERLINC SAMOA LIMITED | Lalovaea | Upolu | Group 2 |
| 103744 | MANUMEA VILLA RESORT CO LTD | Vailima | Upolu | Group 2 |
| 105226 | XING WEI TRADE CO LTD | Apia Park | Upolu | Group 2 |
| 105239 | Falanisisi Bartley Falanisisi | Salelologa | Savaii | Group 2 |
| 105611 | DANIEL BURKHART | Leufisa | Upolu | Group 2 |
| 105725 | LAUINA PAUGA | Sinamoga | Upolu | Group 2 |
| 105859 | Mr JONATHON EDWARD MEREDITH | Tuanaimato | Upolu | Group 2 |
| 105906 | CSL MOBILE LIMITED | Matafele | Upolu | Group 2 |
| 106124 | TIFAIMOANA COMPANY LTD | Fugalei | Upolu | Group 2 |
| 106132 | Mrs ALEXANDRA SAMAU FAALOGO | Matautu-Uta | Upolu | Group 2 |
| 106304 | Patrick Ganey Ah Ching | Vailoa | Upolu | Group 2 |
| 106597 | OCEANIA AVIATION SAMOA LTD | Faleolo | Upolu | Group 2 |
| 107329 | Mrs TOSCA ROSEANNE LEINATI NETZLER | Motootua | Upolu | Group 2 |
| 107364 | Mr Kuang Songhui | Matafele | Upolu | Group 2 |
| 107408 | Mr KURT VON REICHE | Motootua | Upolu | Group 2 |
| 107433 | TCB SECURITY SERVICES (SAMOA) LTD | Tuanaimato | Upolu | Group 2 |
| 107442 | Ms PEATA DAIZY PULA | Saleimoa | Upolu | Group 2 |
| 107606 | KALAPU MATIU | Satupaitea | Savaii | Group 2 |
| 107690 | Rosie Vaai | Fugalei | Upolu | Group 2 |
| 107724 | Mr FUIMAONO ASOVALE LEASIOLAGI | Taufusi | Upolu | Group 2 |
| 107828 | Samoa Events Management Co Ltd | Malifa | Upolu | Group 2 |
| 107891 | TV2 NETWORK COMPANY LTD | Tamaligi | Upolu | Group 2 |
| 107920 | Lealofi Lorraine Leung Wai Damuni | Moamoa | Upolu | Group 2 |
| 107987 | Pauga Talalelei | Laulii | Upolu | Group 2 |
| 108006 | LAMANA DEVELOPMENT (SAMOA) LTD | Apia | Upolu | Group 2 |
| 108048 | FU YU YUAN LIMITED | Fugalei | Upolu | Group 2 |
| 108067 | Mrs Faasalusalu Lydia Toomalatai | Lalomanu | Upolu | Group 2 |
| 108144 | LEUAINA SEASIDE RESORT LTD | Faleapuna | Upolu | Group 2 |
| 108832 | MULIAGATELE ALFRED HUNT | Pesega | Upolu | Group 2 |
| 109155 | Vili Leleisiuao | Vaitele | Upolu | Group 2 |
| 109197 | Darren Christopher Young | Vaitele | Upolu | Group 2 |
| 109336 | MAYPLE CAO | Manono-Uta | Upolu | Group 2 |
| 109399 | TAILOFIA SALU FIAULA | Magiagi | Upolu | Group 2 |
| 109411 | SEFO ESERA LESJA PA’U | Tafaigata | Upolu | Group 2 |
| 109736 | Golden Coconut Export Limited | Vaitele | Upolu | Group 2 |
| 110140 | VISION CAR RENTAL LTD | Fugalei | Upolu | Group 2 |
| 110313 | BLUEWAVE WIRELESS LIMITED | Vaimea | Upolu | Group 2 |
| 110481 | Laufale Fanuatanu Tautala | Sataoa | Upolu | Group 2 |
| 110558 | SAMOA INTERNATIONAL DEVELOPMENT LIMITED | Matafele | Upolu | Group 2 |
| 110883 | SAMOA MARKET LIMITED | Saleufi | Upolu | Group 2 |
| 110949 | CRAIG HOUSING LTD | Ululoloa | Upolu | Group 2 |
| 111553 | YUHUA CONSTRUCTION COMPANY LIMITED | Vaitele | Upolu | Group 2 |
| 111712 | Lei Sam Lee | Vaitele | Upolu | Group 2 |
| 111901 | Sekoa Ah Chong | Puipaa | Upolu | Group 2 |
| 112125 | Su’a Helene Wallwork & Travis Lamb | Tufuiopa | Upolu | Group 2 |
| 112178 | TAULAFO SEFO SEIULI | Lotopa | Upolu | Group 2 |
| 112230 | Annie Ieremia | Lalovaea | Upolu | Group 2 |
| 112281 | Cyrus Stephen Ah Chong | Saleufi | Upolu | Group 2 |
| 112321 | AGA’S GOT AN ATTITUDE (A.G.A ) LIMITED | Vaimoso | Upolu | Group 2 |
| 112585 | Patricia Hong | Vaitele | Upolu | Group 2 |
| 112698 | Afroz Aslam Ali | Lotopa | Upolu | Group 2 |
| 112707 | PASIFIKA MEDIA LIMITED | Malifa | Upolu | Group 2 |
| 112717 | H & L LIMITED | Vailoa | Savaii | Group 2 |
| 112761 | JED’s STAR LTD | Samusu | Upolu | Group 2 |
| 112807 | Enoka Enoka | Moamoa | Upolu | Group 2 |
| 113138 | WANG DA COMPANY LIMITED | Vailoa | Upolu | Group 2 |
| 113816 | Beatrice Ruth Ott | Vaitele | Upolu | Group 2 |
| 113978 | BIG HAND COMPANY LIMITED | Mulivai | Upolu | Group 2 |
| 114006 | Oge Teuila Howman | Aleisa | Upolu | Group 2 |
| 114012 | Dora Tafaatafasia Faraimo Lelevaga | Matafele | Upolu | Group 2 |
| 114024 | GOOD TASTE COMPANY LTD | Togafuafua | Upolu | Group 2 |
| 114142 | University Vaiula Sialaoa | Fugalei | Upolu | Group 2 |
| 114317 | Faufata Joachim Levi | Vaitele | Upolu | Group 2 |
| 114452 | Jaydin Leigh Kane Meredith | Vaivase-Uta | Upolu | Group 2 |
| 114457 | HAMROCK CONSTRUCTION COMPANY ENTERPRISES LIMITED | Vaivase | Upolu | Group 2 |
| 114514 | L & Z LTD | Savalalo | Upolu | Group 2 |
| 114959 | Taupule Taufao | Alafua | Upolu | Group 2 |
| 114970 | APEX PACIFIC SOLUTION CO LTD | Mulivai | Upolu | Group 2 |
| 115085 | Daniella Leota | Vailima | Upolu | Group 2 |
| 115176 | Yongzhi Huang | Fugalei | Upolu | Group 2 |
| 115236 | Ekeroma Properties Ltd | Motootua | Upolu | Group 2 |
| 115452 | Chen Hong | Vailele | Upolu | Group 2 |
| 115841 | Mrs Isabel Chadwick | Tauese | Upolu | Group 2 |
| 116219 | Philip Joseph Moore | Apia Park | Upolu | Group 2 |
| 116554 | Pacific Yummy Food Enterprise Ltd | Vaitele | Upolu | Group 2 |
| 117297 | Falevi Petana | Moataa | Upolu | Group 2 |
| 117324 | Berekar Tafatolu Kennar | Manono-Uta | Upolu | Group 2 |
| 117413 | Maria Tovio Vaitelu | Salelologa | Savaii | Group 2 |
| 117510 | Patricia Clotilda Mesepa Paterika | Togafuafua | Upolu | Group 2 |
| 117724 | SAVAII FOODS & PRODUCE LIMITED | Salelologa | Savaii | Group 2 |
| 117754 | HANA’S LTD | Fugalei | Upolu | Group 2 |
| 117959 | NAGOYA MOTORS LIMITED | Lalovaea | Upolu | Group 2 |
| 118427 | Tafale Saina Penaia | Vailele | Upolu | Group 2 |
| 118759 | Ruta Perelini | Talimatau | Upolu | Group 2 |
| 119312 | Olive Tagaloa Chen | Vailoa | Upolu | Group 2 |
| 119494 | HOORAIN MOTORS LIMITED | Vailoa | Upolu | Group 2 |
| 120267 | OCEANIA GAS LIMITED | Vaitele | Upolu | Group 2 |
| 97892 | Charlie Rosfili F Trading as Syl-Mart & Bakery | Matautu | Upolu | Group 2 |
| 102657 | Kurene Endemann Trading as Kurene’s Kitchen – Catering & Restaurant | Maluafou | Upolu | Group 2 |
| 107075 | Iona Faaolatane Trading as Pao’s Plumbing Contractor | Sili | Savaii | Group 2 |
| 110333 | Silafau Paul Meredith | Vaivase-Uta | Upolu | Group 2 |
| 112901 | Lama Fetu | Satapuala | Upolu | Group 2 |
| 116935 | Tanuli Pelone Tui Savaii | Falelauniu | Upolu | Group 2 |
| TIN | BUSINESS NAME | ADDRESS | ISLAND | GROUP |
|---|---|---|---|---|
| 70061 | Chan Mow Co Ltd | Matafele | Upolu | Group 3 |
| 70083 | The Fletcher Construction Company Limited | Vaitele | Upolu | Group 3 |
| 70224 | SAMOA PAINTS LTD Trading as TAUBMANS PAINTS | Savalalo | Upolu | Group 3 |
| 70304 | SAMOA SHIPPING CORPORATION LTD | Matautu-tai | Upolu | Group 3 |
| 70389 | SAMOA SHIPPING SERVICES LTD | Savalalo | Upolu | Group 3 |
| 70404 | FJ & P KRUSE CO LTD Trading as Insel Fehmarn Hotel | Motootua | Upolu | Group 3 |
| 70459 | Polynesian Airlines Investments Ltd | Apia | Upolu | Group 3 |
| 70633 | K L SECURITY SERVICES LTD | Faatoia | Upolu | Group 3 |
| 70906 | VAEA INDUSTRIES LTD Trading as Vaea Hotel Samoa | Togafuafua | Upolu | Group 3 |
| 71020 | LIGALIGA FUNERAL SERVICES SAMOA LTD | Leififi | Upolu | Group 3 |
| 71040 | SOUTH PACIFIC RENTAL LTD | Vaimoso | Upolu | Group 3 |
| 71181 | APIA EXPORT FISH PACKERS LIMITED | Savalalo | Upolu | Group 3 |
| 85456 | Mr VILO SEIULI HANSELL | Salelologa | Savaii | Group 3 |
| 80066 | Ms Pisaina Leilua Lei Sam | Vaivase-uta | Upolu | Group 3 |
| 88273 | Patrick Fepulea’i Trading as FEPULEA LAW | Malifa | Upolu | Group 3 |
| 89974 | Mr Arnold Francis Hansell | Vaoala | Upolu | Group 3 |
| 98235 | Mrs Feagaimaleata LEI SAM | Ululoloa | Upolu | Group 3 |
| 98470 | Mr APERAAMO FAIMASASA | Letogo | Upolu | Group 3 |
| 98568 | Velda Suhren Trading as VES. ARCHECTS. | Vailele | Upolu | Group 3 |
| 99017 | Francis Westerlund | Lotopa | Upolu | Group 3 |
| 99124 | SEVEN SEAS CAR HIRE LTD | Motootua | Upolu | Group 3 |
| 99916 | Mr Teofilo Fepuleai | Vaimoso | Upolu | Group 3 |
| 100043 | Miss Maria Meredith Trading as MARIS BAKE HOUSE | Tamaligi | Upolu | Group 3 |
| 100212 | OKT COMPANY LIMITED Trading as ROKO RESTAURANT | Motootua | Upolu | Group 3 |
| 100646 | Mr Isaia Iona | Moataa | Upolu | Group 3 |
| 100653 | PETROLEUM PRODUCTS SUPPLIES LIMITED | Sogi | Upolu | Group 3 |
| 100841 | Mr Va Talaivi Va | Nu’u | Upolu | Group 3 |
| 102285 | MANA INDUSTRIES LIMITED | Vaimea | Upolu | Group 3 |
| 102341 | SEABREEZE COMPANY LTD | Aufaga | Upolu | Group 3 |
| 102479 | TUI & SONS COMPANY LIMITED | Siusega | Upolu | Group 3 |
| 102492 | Mr Trevor Arnold Meredith | Faatoia | Upolu | Group 3 |
| 102525 | NONU SAMOA ENTERPRISES LTD | Vaivase-Uta | Upolu | Group 3 |
| 102587 | Mr Benjamin Chewlit | Taufusi | Upolu | Group 3 |
| 102658 | APIA BROADCASTING LIMITED Trading as TV 3 | Saleufi | Upolu | Group 3 |
| 102908 | LE LAGOTO CO LTD | Fagamalo | Savaii | Group 3 |
| 103118 | Lipine Leafa Trading as RSL BUILDERS & CONSTRUCTION | Vailele | Upolu | Group 3 |
| 103210 | Ms Vaatofu Rossi | Matautu-Tai | Upolu | Group 3 |
| 103271 | STARSIGNZ LTD | Sogi | Upolu | Group 3 |
| 103503 | TAFAOATA SAAGA SOLOMONA Trading as 4T’s INTERIOR DESIGNS & FURNISHINGS | Vaivase | Upolu | Group 3 |
| 103743 | Mr Ailepata Nolopeleto Leiataua | Leulumoega-tuai | Upolu | Group 3 |
| 104161 | PACIFIC FREIGHT LTD | Togafuafua | Upolu | Group 3 |
| 104232 | NIU PHARMACY CO LTD Trading as NIU PHARMACY CO. LTD | Saleufi | Upolu | Group 3 |
| 104294 | Miss VIVIENNE PHILLIPS | Levili | Upolu | Group 3 |
| 104836 | PRIME PACIFIC ENTERPRISES LTD | Vaitele | Upolu | Group 3 |
| 105515 | SU’A PALE LIMITED Trading as RETURN TO PARADISE | Matautu Lefaga | Upolu | Group 3 |
| 105579 | ROPATI PAPALII Trading as ISLAND BOYS AUTO SHOP/MR DIGGER | Tulaele | Upolu | Group 3 |
| 105919 | Edward Peseta | Sinamoga | Upolu | Group 3 |
| 106114 | Burton Alavini Utai Trading as MATAI & KINGSTON CONSTRUCTION | Vaitoloa | Upolu | Group 3 |
| 106123 | SIGNS STUDIO LTD | Vaitele | Upolu | Group 3 |
| 106128 | Sally Schmidt-Joseph | Vaimoso | Upolu | Group 3 |
| 106526 | Mr Henry Mailo | Fagalii-Uta | Upolu | Group 3 |
| 106539 | Ms Akenese Alisi Fiaapia Ropati | Vaiusu | Upolu | Group 3 |
| 106663 | LOLO MISILI Trading as L & L Customs Agent | Savalalo | Upolu | Group 3 |
| 106770 | RETURN TO PARADISE RESORT LIMITED | Matautu Lefaga | Upolu | Group 3 |
| 106929 | Heidi Leilani Retzlaff | Salelologa | Savaii | Group 3 |
| 106971 | AH LIKI BUILDING (2011) LTD | Taufusi | Upolu | Group 3 |
| 107027 | SALETOGA SANDS RESORT LTD | Matatufu | Upolu | Group 3 |
| 107038 | NETTIES ENTERPRISES LTD | Taufusi | Upolu | Group 3 |
| 107187 | J & F ENTERPRISES LTD | Lalovaea | Upolu | Group 3 |
| 107265 | FAALAVAAU MISA Dr NAVY COLLINS | Taufusi | Upolu | Group 3 |
| 107327 | Ms Nukualofa Unasa | Vailima | Upolu | Group 3 |
| 107644 | Ms SARONA AHMAD | Vaimea | Upolu | Group 3 |
| 107656 | TAUMEASINA DEVELOPMENT CORPORATION LIMITED | Taumeasina | Upolu | Group 3 |
| 107779 | Zheng Construction Company Ltd | Vailoa | Upolu | Group 3 |
| 107780 | Mr Chris Paese Pagia | Vaiala | Upolu | Group 3 |
| 107834 | GoundersSamoa | Tafaigata | Upolu | Group 3 |
| 108003 | BETA MULTIMEDIA INVESTMENTS CO. LTD Trading as TV5 | Tuanaimato | Upolu | Group 3 |
| 108198 | Failo Crichton Trading as FAILO CRICHTON REAL ESTATE | Vaivase | Upolu | Group 3 |
| 108414 | Tolua Fua Trading as LE TUIGA BARBER SHOP | Vaitele | Upolu | Group 3 |
| 108442 | LITTLE HELPERS LIMITED | Leauvaa | Upolu | Group 3 |
| 108635 | Mr Pese Muavae | Falevao | Upolu | Group 3 |
| 108701 | MAI COMPANY LIMITED | Taufusi | Upolu | Group 3 |
| 108923 | LIMEI CHEN | Saleufi | Upolu | Group 3 |
| 109315 | Tank Guy Samoa Ltd | Vaitele | Upolu | Group 3 |
| 109848 | PACIFIC FORUM LINE (GROUP) LIMITED | Matautu-Tai | Upolu | Group 3 |
| 109876 | Mr Tauati Tanoi Trading as L. T. ELECTRIC | Faatoia | Upolu | Group 3 |
| 110137 | Faitele Afamasaga Trading as LEIIFIIFI MINI MART / SALELOLOGA MINI MART / TE’O COMPLEX | Leififi | Upolu | Group 3 |
| 110219 | LELEFU TUPAI TAAVALE | Lano | Savaii | Group 3 |
| 110388 | Mr Tumua Richard Vitale Trading as AMY GIFT SHOP | Saleufi | Upolu | Group 3 |
| 110888 | FAIGA KEPU Trading as TANUMALEKO RENTALS / TANUMALEKO’s SHOP & LAUNDROMAT | Vailima | Upolu | Group 3 |
| 110905 | Kereti Ah Liki Trading as ULALEI LODGE | Vaiala | Upolu | Group 3 |
| 111585 | Mr Risati Asafo Trading as RICHSAN AUTOCARE | Malololelei | Upolu | Group 3 |
| 112477 | LAVA HOTEL LIMITED | Sogi | Upolu | Group 3 |
| 112685 | Mr Dennis Pesaleli | Moamoa | Upolu | Group 3 |
| 112726 | Y & Y ENTERPRISE LIMITED | Salelologa | Savaii | Group 3 |
| 112887 | Mr Tamatoa Mariner | Vailele | Upolu | Group 3 |
| 112895 | TUAMASAGA LIMITED | Malifa | Upolu | Group 3 |
| 112904 | TWL ENTERPRISES LIMITED Trading as MAXCLEAN PROCUREMENT & DISTRIBUTION | Vailele | Upolu | Group 3 |
| 113225 | Mauga Folau Limited | Lotopa | Upolu | Group 3 |
| 113701 | TA SOLUTION LTD | Vailele-Uta | Upolu | Group 3 |
| 113935 | MOANA RENTALS LTD | Mulivai | Upolu | Group 3 |
| 114059 | Mr Mata Junior Niupulusu | Laulii | Upolu | Group 3 |
| 114569 | ISLAND LOVE COMPANY LIMITED | Matautu-tai | Upolu | Group 3 |
| 114711 | FERO SAMOA LIMITED | Vaitele | Upolu | Group 3 |
| 114899 | Ms Niusina Slade | Ululoloa | Upolu | Group 3 |
| 115046 | Ms Salafai Falanika Ah Tong | Saleufi | Upolu | Group 3 |
| 115111 | Miss Ilaisaane Mamao Folau Havea Trading as House 88 Boutique | Saleufi | Upolu | Group 3 |
| 115130 | Miss Sianatu Leota Lu | Alamagoto | Upolu | Group 3 |
| 115279 | Great Wall Construction Company Ltd | Vaitele | Upolu | Group 3 |
| 115427 | Taumeasina Rentals & Accommodation Ltd | Moataa | Upolu | Group 3 |
| 115596 | Atropa Belladonna Potoi | Matafele | Upolu | Group 3 |
| 115792 | ARME CONSTRUCTORS LIMITED | Vaitele | Upolu | Group 3 |
| 115881 | Ms Taufusi Fang | Maluafou | Upolu | Group 3 |
| 115975 | Ms Alena Chen | Aleisa | Upolu | Group 3 |
| 115990 | Samoa Digital Communications Ltd | Vaitele | Upolu | Group 3 |
| 116006 | ALFA LTD | Vaitele | Upolu | Group 3 |
| 116064 | ELAINE’S QUALITY FURNISHING LTD | Alafua | Upolu | Group 3 |
| 116081 | Seumanu & Stephens Pty Ltd | Alafua | Upolu | Group 3 |
| 116188 | IT SOLUTIONS LTD | Saleufi | Upolu | Group 3 |
| 116555 | The White House Hotel Samoa Ltd | Fugalei | Upolu | Group 3 |
| 116697 | Lefaotogi Chantelle Paletasala Faolotoi Trading as Sucon Consulting | Vailima | Upolu | Group 3 |
| 116747 | Aggie Grey’s Hotel Limited | Vaisigano | Upolu | Group 3 |
| 116853 | Mele Malele | Saleufi | Upolu | Group 3 |
| 116928 | Ms Nativai Naiena Liki Siitia | Motootua | Upolu | Group 3 |
| 117031 | UATISONE VAOGA Trading as TK KOVATI TYER SERVICE | Tufutafoe | Savaii | Group 3 |
| 117280 | CITY TECH LIMITED | Vaipuna | Upolu | Group 3 |
| 117350 | SYNBIZ FINANCIAL SERVICES LTD | Saleufi | Upolu | Group 3 |
| 117364 | Mr Aimaleaga Afaese Toleafoa | Fagalii-Tai | Upolu | Group 3 |
| 117416 | Island Base Limited Trading as EYESPY RADIO | Matautu-tai | Upolu | Group 3 |
| 117506 | Pearl Company Limited | Vaigaga | Upolu | Group 3 |
| 117570 | SUNFIELD AGRICULTURE (SAMOA) LIMITED | Lotopa | Upolu | Group 3 |
| 117579 | SAMOA GLOBAL SHIPPING COMPANY LIMITED | Siusega | Upolu | Group 3 |
| 117635 | TEAMEN INDUSTRIAL COMPANY LIMITED | Vaitele | Upolu | Group 3 |
| 117653 | DEL – MEI’S INVESTMENT LIMITED | Lotopa | Upolu | Group 3 |
| 117770 | SMEC INTERNATIONAL PTY LIMITED | Fugalei | Upolu | Group 3 |
| 117841 | Ferdinand Sandoval | Vaigaga | Upolu | Group 3 |
| 117946 | PENE FAILAUGA | Asau | Savaii | Group 3 |
| 118320 | Mr Faafetai Opeta Auvaa Trading as NEXT LEVEL SECURITY SERVICES | Tanugamanono | Upolu | Group 3 |
| 118324 | Mingwei Chen | Pesega | Upolu | Group 3 |
| 118503 | Sunful Investment Limited | Sinamoga | Upolu | Group 3 |
| 118617 | SLFEA COMMERCIAL PRINTERS LIMITED | Motootua | Upolu | Group 3 |
| 118691 | Pioneer Systems Limited | Saleufi | Upolu | Group 3 |
| 118728 | COLLIN MCCARTHY | Fagalii-Uta | Upolu | Group 3 |
| 118912 | Lancelot Eti Laulala | Tufuiopa | Upolu | Group 3 |
| 119018 | Mapusaga Thomas Trading as Mapusaga Riverside Apartments | Tulaele | Upolu | Group 3 |
| 119028 | Athol Michael Greentree Trading as AG Architects | Aleisa | Upolu | Group 3 |
| 119029 | DEA SUPERMARKET LIMITED | Vailoa | Upolu | Group 3 |
| 119160 | Mr Victor Junior Godinet | Lalovaea | Upolu | Group 3 |
| 119288 | Michael Faletagoai Leo | Letogo | Upolu | Group 3 |
| 119357 | Bethel Lova | Vaitele | Upolu | Group 3 |
| 119399 | Ms Nimoe Teuila Chung Sum | Leauvaa | Upolu | Group 3 |
| 119404 | Miss Elisapeta Madar | Taufusi | Upolu | Group 3 |
| 119412 | Tui Pacific Company Ltd | Matautu-tai | Upolu | Group 3 |
| 119508 | Ms Margaret Leone Sua Mailo | Tamaligi | Upolu | Group 3 |
| 119523 | Mr Mohammed Abu Bakar Siddique | Apia | Upolu | Group 3 |
| 119665 | Luko Construction Limited | Vaitele | Upolu | Group 3 |
| 119774 | Kevin Feate Vincent Ah Kuoi | Alamgoto | Upolu | Group 3 |
| 119786 | Greenology Samoa Ltd | Vaitele | Upolu | Group 3 |
| 119833 | Mr Barry Lee Feuu | Tiapapata | Upolu | Group 3 |
| 119859 | SUNSHINE PACIFIC LIMITED | Tanumalala | Upolu | Group 3 |
| 119957 | AMS COMPANY LIMITED Trading as SMART SECURITY SERVICES | Alamagoto | Upolu | Group 3 |
| 119998 | LB ZEALING LIMITED | Alamagoto | Upolu | Group 3 |
| 120016 | CHINA HARBOUR ENGINEERING COMPANY (SAMOA) LTD | Matautu-tai | Upolu | Group 3 |
| 120083 | Rosa Chen | Falelatai | Upolu | Group 3 |
| 120182 | Health Specialist Charitable Trust | Motootua | Upolu | Group 3 |
| 120203 | SULA’S LIMITED | Moataa | Upolu | Group 3 |
| 120296 | Ms Momoe Cecilia Ah Leong | Leauvaa | Upolu | Group 3 |
| 120362 | Superior Products Trading Company Limited | Togafuafua | Upolu | Group 3 |
| 120399 | Mr Arthur Fesili | Motootua | Upolu | Group 3 |
| 120524 | Mr Puna Tualagi Auava Kaiafa | Nu’u | Upolu | Group 3 |
| 120700 | Hana Limu | Salesatele | Upolu | Group 3 |
| 120753 | THE PRODUCE COMPANY SAMOA LIMITED | Vaitoloa | Upolu | Group 3 |
| 120814 | VFS Services Samoa Ltd | Saleufi | Upolu | Group 3 |
| 121095 | Malosi Building materials Co Ltd | Vaitele | Upolu | Group 3 |
| 121175 | PACIFIC PHARMACEUTICAL, MEDICAL EQUIPMENT AND CONSUMABLES COMPANY LIMITED | Motootua | Upolu | Group 3 |
| 121381 | New City Building Supply Ltd | Fugalei | Upolu | Group 3 |
| 123558 | LVG Consult Ltd | Siusega | Upolu | Group 3 |
Electronic Fiscal Device (EFD) is composed of a Point of Sale (POS) or Invoicing System, a SDC and a Secure Element, all connected into one system. EFD produces fiscal receipts and reports Audit Data to a tax authority.
Once a sale is made, the 1. Point of Sale (POS) sends the transaction to the 2. Sales Data Controller (SDC) which includes a 3. Secure Element that formats the data into a fiscal invoice, attaches a digital signature and transmits this back to the POS so that the receipt can be printed
1. Point of Sale (POS) or Invoicing System
POS or Invoicing System is any software or hardware that is capable of issuing invoices or receipts. Examples include a Cash Register, Computer-based POS system, a Mobile App or an Accounting Software that can connect to the second component of the EFD to generate invoices or receipts. The POS or Invoicing System needs to go through the Accreditation process and published by the Ministry before a taxpayer can use to issue TIMS receipts. After an Invoicing system goes through the Accreditation process, it is considered an Accredited Invoicing System (AIS) and becomes a component of the business’s EFD.
2. Sales Data Controller (SDC)
The second component of the EFD is the Sales Data Controller (SDC) which ca be a software, hardware or web-service component of an EFD that receives an invoice request from an invoicing system (POS), creates the fiscal invoice and returns it to the same invoicing system (POS), and sends the audit data to the MCR database.
SDC is used to generate an invoice by signing requests received from an accredited POS and to produce audit data. It stores audit data to its own internal memory and enables performing audits. All the data which an SDC sends to MCR database is encrypted and only the tax authority official can decrypt it – meaning that taxpayers’ business information is perfectly safe during this transmission.
■ V-SDC
Virtual Sales Data Controller is a web service operated by the Tax Service that enables authorized taxpayers to use SDC functionality via the Internet.
■ E-SDC
External SDC (E-SDC) is a ‘black box’ type of software or hardware that contains the Secure Element and enables semi-connected fiscalization scenarios (enables issuing fiscal invoice when the internet is down).
It resides at taxpayers’ business locations and communicates with a Secure Element which is issued to taxpayers on a smart card (every smart card has its own secure element and a taxpayer can have more than one smart card for issuing fiscal invoices). In other words, E-SDC uses the taxpayer’s secure element to place a digital signature on the fiscal invoice.
E-SDC performs the same functions as V-SDC, but it is not controlled by MCR in real-time. To establish control over their work, local and remote audits are performed. If an audit is successful, the E-SDC will receive a Proof-of-Audit from MCR system.
3. Secure Element
Each business taxpayer is issued a personalized Secure Element (SE) the third component provided by MCR for free. This Secure Element (SE) is a fiscal component, implemented as a special software or device, designed to perform a specific set of functions:
Identify the taxpayer to different services (V-SDC, Taxpayer Administration Portal…)
Sign invoices using the taxpayer’s digital certificate
Control audits (remote or local)
Maintain a set of fiscal counters (to prevent any invoices from “disappearing” after they were created
After being selected in the published group list, a business taxpayer will need to complete two phases in order to become fully compliant with TIMS.
Phase 1: Complete registration and uplift Admin Smart Card provided by the Ministry.
Phase 2: Setup Electronic Fiscal Device (EFD) and start issuing fiscal receipts to customer.
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Once Admin Card is uplifted in Step 4, you have completed the registration process and you can now log into the Taxpayer Administration Portal (TAP) to have full access to all TAP features. A card reader is needed to insert the smart card in and this device is available at retail computer equipment stores or you can purchase one from our Savalalo or Salelologa office.
Upon completion of the first phase, a business taxpayer will have a freedom of choice to choose the EFD that best suits their needs from the list of accredited products approved by the Ministry and start issuing fiscal invoices or receipts to become compliant with TIMS regulations.
The Ministry also offers a user friendly TaxCore Free POS app for any small or medium-sized business to fully comply whilst also keeping track of their invoices and product lists.
© 2026 MOR Information Technology Division
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