TONGA

EXCISE TAX (AMENDMENT) ACT 2012

Act No. 11 of 2012

Arrangement of Sections

Section

1 Short Title
2 New section 10A inserted

EXCISE TAX (AMENDMENT) ACT 2012
Act No. 11 of 2012

AN ACT TO AMEND THE EXCISE TAX ACT 2007

I assent,
GEORGE TUPOU VI,
17th September 2012.

BE IT ENACTED by the King and the Legislative Assembly of Tonga in the Legislature of the Kingdom as follows: 

1 Short Title

(1) This Act may be cited as the Excise Tax (Amendment) Act 2012. 
(2) The Excise Tax Act 2007, as amended, is in this Act referred to as the Principal Act.

2 New section 10A inserted

The Principal Act is amended by inserting after section 10 the following new section 10A – 

"10A Refunds in other circumstances 

(1) The Chief Commissioner may upon application approve refunds where he is satisfied that – 

(a) the goods on which the excise tax has been paid have deteriorated or been damaged or destroyed while subject to the control of Customs;

(b) excise tax has been overpaid by the importer; or 

(c) the Tax Tribunal rules that a Customs decision is incorrect and that excise tax paid is refundable to the importer. 

(2) Applications shall be made within 12 months of the payment of the excise tax.". 

Passed by the Legislative Assembly on this 3rd day of September 2012.