The Ministry (MCR) wishes to inform all business licence holders that all business licences issued for the year 2025 will expire on 31 December 2025.

Renewals for the year 2026 will commence on Monday, 17th November 2025, and will close on Friday, 31 January 2026.

APPLICABLE FEES:

Sole Traders, Partnerships & others : $282.00 per activity and per location

Companies & Trusts: $640.00 per activity and per location

A late payment penalty of SAT$200.00 will apply for any licence(s) that is / are not renewal by the due date.

REQUIREMENTS FOR RENEWAL

All renewals must be lodged using the Business Licence Renewal Form (IR25) with the following supporting documents:

Identification:

• Valid passport or two legal forms of ID (e.g driver’s licence, election ID and birth
  certificate)

Business Financial Information:

• Business bank account statement
  (at least one month).

Confirmation of land ownership

• Land ownership confirmation/consent.
• If leased property, provide valid lease agreement.
• For customary land, written consent from the Sa’o o le Aiga. (if business location has not changed since last renewal, previous confirmation remains valid)

Beneficial Ownership (excluding Sole-Traders):

• Complete IR24B – Beneficial Ownership Form
  (If beneficial owners remain unchanged and completed in last renewal, then completed declaration form is required only)

Tax Invoice Monitoring System (TIMS)

• All registered businesses who are required to comply with Tax Invoice Monitoring System (TIMS) are encouraged to be fully compliant as this is a requirement for the renewal of your business license.

Tax Arrears and Returns Outsatnding

• All Businesses with unpaid taxes and outstanding returns are urged to settle these payments and lodge all outstanding returns to avoid delays in your renewal.

Any futher requirements for your applicaton will be advised.

Submission of Applications

Applicable renewal forms may be obtained and submitted at:

• Apia Office: Level 4, Development Bank Building, Savalalo
• Savai’i Office: House #7, Salelologa Market
• Or you can download the forms at: www.revenue.gov.ws

Reminder

Operating a business without a valid licence constitutes an offence under the Business Licences Act 1998 and may result in penalties or prosecution.

Contact Information

For more information, please contact the Taxpayer Services Division on telephone 20411, 21561 for Apia and 51574 for Savaii. You can also email us at: info@revenue.gov.ws or SEThelp@revenue.gov.ws

Thank you.

Fonoti Talaitupu Lia Taefu

CHIEF EXECUTIVE OFFICER/COMMISSIONER OF INLAND REVENUE