FREQUENTLY ASKED QUESTIONS
Taxpayer Services FAQ
- How can I get a business license?We have forms available on our website
- Should you wish to apply as a Soletrader Business or a Partnership – please download form IR24S (there is a checklist of requirements at the  back needed to be submitted with the form)Â
- If you wish to apply as a Company or Trust – please download form IR24 (there is a checklist of requirements at the back needed to be submitted with the form)
- What is a TIN and where can i find it?(TIN stands for ‘TAX IDENTIFICATION NUMBER)
- Â Â A Tax Identification Number (TIN) is an Identification Number Issued by the Ministry for Revenue for Tax purposes.
- Â If you operate a business, you will find this on your Business License Certificate
-  If you do not have a business license but employ people, then you will find this on your Confirmation Letter for Registration.
- Can I file returns online?
- You can! BUT you will need to register with Samoa Electronic Tax (or Samoa E-Tax or SET) first. Please visit our Samoa E-Tax website should you wish to register (website: set.revenue.gov.ws) or access it straight from our Ministry website (click on Samoa eTax)
- Once you receive your login details, you are then able to file returns online! This service guarantees that it will make your life as a taxpayer much easier!Â
- Once you register, a training will be scheduled for you (if you have not attended one already) in order for you to understand how to file a return.
- Can I claim tax refund on my Salary & Wage Income?
- Tax refunds on S&W are only applicable if tax deducted on a salary or wage is overtaxed or incorrectly taxed. This is subject to re-assessment by the Ministry.
- How can I register for VAGST?
- If your gross income exceeds $130,000p.a then you are REQUIRED to register for VAGST. However, you can Register Voluntarily if your turnover is below $130,000p.a as well.
Collection & Enforcement Services FAQ
- What is the late filing fee?Penalty imposed at the expiration of 1 month after the due date for filing the return.
- Company – $300
- Any other – $100
- Late Payment InterestPenalty imposed when a taxpayer fails to pay tax on or before the due date:
- Rate of 8.7%
- Late Payment PenaltyPenalty imposed if a tax is remained unpaid at the expiration of one month after the due date:
- Rate 10%
- What is an Installment Arrangement (IA)?
- The IA tax arrears option is a settlement scheme offered by Inland Revenue Services to taxpayers who are not able to pay in full any tax owed on the due date.
- They can request to the Commissioner (CEO), by liaising directly with our ‘Collection and Enforcement Division’ to utilize the IA option to pay off these taxes within certain time frames approved under this option (i.e. 1 to 4 years), depending on the amount owed.
- Before signing an IA form, a down payment of 30% should be made. Please contact our Collection & Enforcement Division directly for more information on this settlement option.
- What are the Benefits of signing an IA ?
- Once an IA is signed, all penalties will be put on hold until full settlement of tax arrears. However, once IA payments are defaulted, all penalties held from the date IA was signed will be reinstated any payable in full.
- Missed Payment
- All payments should be made on time. (fortnightly, weekly, monthly)
- Three missed payments will result in Installments Arrangement being cancelled.
- Remission of Penalties
- The Commissioner is authorized under the Tax Act to remit certain administrative penalties imposed after careful consideration of the merits of each request.
- Taxpayers must apply in writing and must include valid reasons to support their remission request.
- Only the Commissioner/CEO’s can remit any penalty unless delegation of powers to another officer to do so.
- What is Default Assessments (DA)?
- Is an assessments issued and calculated by the Commissioner assessing tax payable for a taxpayer due to failure to file a tax return as required by law.
- Even if a DA is issued to a taxpayer, the law still demands taxpayers to file this tax return to the Commissioner. Failure to do so will lead to persecutionary actions.
- Once the above tax return(s) has been filed, DA(s) issued will be reversed automatically to take into effect the tax return now filed by taxpayer.
International Tax FAQ
- What is AEOI?AEOI is a global initiative developed by the Organization for Economic Co-operation and Development (OECD) to combat tax evasion and improve tax transparency. It enables jurisdictions to automatically exchange financial account information about non-resident individuals and entities on an annual basis. Under AEOI, financial institutions collect information on account holders who are tax residents in other countries and report it to their local tax authority. That authority then shares the data with the relevant foreign tax authorities. Samoa implements AEOI through the Common Reporting Standard (CRS), which sets out the due diligence and reporting requirements for Samoan Reporting Financial Institutions (RFIs).
- Does AEOI just relate to individuals?No, AEOI covers Individuals, entities and controlling persons of entities who are tax resident outside Samoa. It’s not limited to personal accounts.
- Which Countries is Samoa reporting to?Refer to link for list of countries: https://revenue.gov.ws/our-services/inland-revenue-services/#eoi
- Is Samoa receiving from other countries?Yes, Samoa receives CRS reports from other participating jurisdictions through the AEOI system. These reports contain financial account details of individuals and entities who are tax resident in Samoa but hold accounts overseas.
- Any important dates that I need to be aware of for AEOI?RFIs should be aware of the following dates:
- 1st March – 30th April annually: Portal is Open for testing and Adding relations
- 1st May – 30th June annually: Portal open for reporting
- 1st July annually – Portal Close
- What is CRS?Common Reporting Standard is developed by the OECD as the global framework for the AEOI. It sets out how financial institutions must:
- Identify account holders who are tax residents in other jurisdictions
- Collect specific information about those accounts
- Report that information to their local tax authority, which then shares it with the relevant foreign tax authorities.
- Who is subject to CRS?CRS applies to any person or entity that holds a financial account in Samoa and is tax resident in another jurisdiction. This includes:
- Individuals with foreign tax residency
- Entities such as companies, partnerships, and trusts.
- Controlling persons of passive entities (e.g. shareholders, trustees, beneficiaries) who are tax resident overseas.
- What type of information is required under CRS to be collected from Samoa RFI?Reporting Financial Institutions (RFIs) must collect the following information from account holders who are tax resident in other jurisdictions:
- Full name
- Address
- Jurisdiction(s) of tax residence
- Tax Identification Number (TIN)
- Date and place of birth (for individuals)
- Account number
- Account balance
- Income details such as interest, dividends, and proceeds from the sale of financial assets.
- What type of financial accounts are covered under CRS?CRS applies to a wide range of financial accounts held by Individuals and entities. These includes:
- Depository account (e.g. savings or checking accounts)
- Custodial accounts (e.g. Investment portfolio)
- Equity or debt interests in Investment entities
- Cash value insurance contracts
- Annuity contracts.
- Are Trusts covered under CRS?Yes, Trusts are covered under CRS if they meet certain conditions. A Trust may be reportable if:
- It qualifies as a FI under CRS rules
- It holds financial accounts or assets that generate reportable income
- It has controlling persons (e.g. settlors, trustees, beneficiaries) who are tac residents in other jurisdictions.
- Does CRS reporting only relate to new accounts?No. CRS reporting applies to both new and pre-existing accounts.
- New account – RFIs must collect self – certification at account opening and apply full due diligence.
- Pre-existing accounts – RFIs must review accounts opened before the CRS start date using specific thresholds and procedures
- How will a Samoan RFI reporting under CRS identify account holders who are tax resident in another jurisdiction?Samoan RFIs identify non-resident account holders through due diligence procedures required under CRS. These includes:
- Collecting a self – certification form at account opening to confirm the account holder’s tax residency
- Reviewing account information for indicators of foreign tax residency, such as:
- Foreign address or mailing instructions
- Non-Samoan TIN
- Place of birth outside Samoa
- If I am classified as a Samoan RFI, how do I register an account with Samoa Tax authority?Samoan Reporting Financial Institutions (RFIs) must register through the Ministry for Revenue’s MDES platform. The process includes:
- Completing the RFI Registration Form (available on the Ministry’s website)
- Submitting the form to the CRS team via email or in person
- Receiving login credentials for the MDES portal once approved
- Accessing the portal to submit annual CRS reports
- If I am an FI but I am Non-RFI, am I required to provide anything to the Samoan tax authority?Even if you are classified as a non RFI, you must provide supporting documents to justify your classification. This ensures the Samoan Tax Authority can verify your status and maintain accurate records under CRS compliance.
- As a Samoan RFI, what are my obligations I need to be aware of?a. Register on MDES
- Create an account with the Ministry for Revenue’s MDES platform to enable CRS reporting.
- Apply CRS due diligence rules to identify account holders who are tax resident in other jurisdictions.
- Individual account rules
- Entity account rules
- Develop an internal policy that outlines CRS requirements and guides staff on compliance procedures.
- Gather required data from account holders, including tax residency, TIN, account details and controlling persons.
- Upload annual CRS data through the MDES portal by the reporting deadline.
- How should a Samoan RFI determine residency of its accounts holders?Samoan RFI should determine account holder residency using self- certification and due diligence procedures outlined in the CRS Guideline. Under the CRS framework, Samoan RFIs must: i. Collect a self-certification
At account opening, RFIs must obtain a signed declaration from the account holder confirming their tax residency. This includes:
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- Jurisdiction (s) of tax residence;
- Tax Identification Number (TIN) and;
- Date of birth (for individuals)
RFIs must check for signs that suggest the account holder may be tax resident outside Samoa, such as:
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- Foreign mailing or residential address;
- Non-Samoan TIN or place of birth;
- Standing instructions to transfer funds to an overseas account.
For accounts opened before CRS implementation, RFIs must use thresholds and documentation review to identify foreign tax residency.
iv. Resolve conflicting informationIf there are discrepancies between self – certification and account data, RFIs must obtain clarification or updated documentation.
These procedures are detailed in Samoa’s CRS Guideline version 3 and align with the OECD’s CRS Implementation Handbook -
- What is a self certification form? Why is it important?A Self- certification form is a document used to collect an account holder’s tax residency information under CRS. It’s important because:
- It helps Samoan RFIs identify reportable accounts;
- It confirms the account holder’s jurisdiction of tax residence;
- It includes key details like Tax Identification Number (TIN) and date of birth.
- What is an undocumented account?An undocumented account is a financial account where the Reporting Financial Institution (RFI) cannot confirm the account holder’s tax residency because:
- The account holder did not provide a valid self-certification
- The documents are missing, incomplete, or unclear
- There are conflicting details that cannot be resolved
- Is there a difference between due diligence of an account holder that is an individual and a non-individual account holder?Yes, there is a difference in due diligence procedures for individual vs. non-individual account holders under Samoa’s CRS Guideline and the OECD Standard. Each type follows distinct review and documentation rules. For Individual Account Holders Self-certification required: Must provide tax residency, TIN, and date of birth. Account classification:
- Lower Value Accounts (< USD 1 million): Simplified review.
- High Value Accounts (≥ USD 1 million): Enhanced review, including relationship manager inquiry.
- Determine if the entity is a Financial Institution, Active NFE, or Passive NFE.
- If the entity is a Passive NFE, RFIs must identify and report individuals who control the entity.
- These persons must also provide self-certification.
- What if an account is a joint account? how is this treated?Under the Common Reporting Standard (CRS), a joint account is treated as if each account holder owns the full balance. This means:
- If two people share an account, and one is tax resident in another country, the account is reportable for that person
- The account is reported separately for each holder who is tax resident in a reportable jurisdiction
- What is a controlling person?Controlling person is a natural person(s) who exercise control over an entity. For trusts, this includes the settlor, trustees, protector (if any), and beneficiaries. Â For those doing AML, controlling person is the equivalent of beneficial ownership
