TONGA

INCOME TAX (AMENDMENT) ACT 2002
No. 29 of 2002.

I assent,

TAUFA'AHAU TUPOU IV,
15th April, 2003.

AN ACT
TO AMEND THE INCOME TAX ACT (CAP. 68)

[13th November, 2002.]

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

Short title and commencement

1. (1) This Act may be cited as the Income Tax (Amendment) Act, 2002.

(2) This Act shall come into force on the same day as the Revenue Services Administration Act 2002.

Interpretation

2. In this Act, "Principal Act" means The Income Tax Act (Cap. 68) as amended.

Amendment to section 39

3. (1) Section 39(1) of the Principal Act shall be amended by deleting the following words "upon receipt of a notice or demand in writing from the Chief Commissioner or any officer authorised to make such demand,".

(2) Section 39 of the Principal Act is amended by deleting subsections (7), (8), (9) and (10).

Amendment to section 41

4. Section 41 of the Principal Act is amended by deleting subsections (5), (6) and (7).

Amendment of assessments

5. The Principal Act is amended by inserting the following section after section 41-

"Amendment of Assessments

41A. (1) The Chief Commissioner may, within the time limits set out in subsection (2), amend an assessment by making such alterations or additions to the assessment as the Chief Commissioner considers necessary. The Chief Commissioner shall serve notice of the amended assessment on the taxpayer.

(2) An amended assessment may be made-

(a) where the reason for the amendment is fraud, or gross or wilful neglect committed by or on behalf of the taxpayer, at any time; or

(b) in any other case, within five years after service of notice of the assessment to which the amendment relates.

(3) Nothing in this section shall prevent the amendment of an assessment to give effect to an objection decision, or a decision of the Tax Tribunal or Supreme Court.

(4) An amended assessment is treated in all respects as an assessment under this Act."

Repeal of sections 44, 45, 85, 87, 88 and 94

6. The Principal Act is amended by deleting sections 44, 45, 85, 87, 88 and 94.

Amendment to section 49

7. Section 49 of the Principal Act is amended in subsection (4) by deleting the words "Part VIII of this Act" and substituting the words "Part IV of the Revenue Services Administration Act, 2002".

Objections to taxation decisions

8. The Principal Act is amended by deleting sections 77, 78, 79, 80, 81, 82 and 83, and substituting the following section:

"Objections

77. A taxpayer who is dissatisfied with an assessment made under this Act may object to the assessment in the manner set out in Part IV of the Revenue Services Administration Act, 2002."

Amendment to section 84

9. Section 84 of the Principal Act is amended by deleting subsections (1) and (2).

Amendment to the Second Schedule

10. The Second Schedule of the Principal Act is amended by deleting Forms 2, 3, 4 and 5.

Passed by the Legislative Assembly this 13th day of November, 2002.

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TONGA

Fika 29 'o e 2002.

'Oku ou loto ki ai,

TAUFA'AHAU TUPOU IV,
15 'o 'Epeleli, 2003

KO E LAO
KE FAKATONUTONU 'A E LAO KI HE TUKUHAU VAHENGA (Vahe 68).

[13 'o Novema, 2002]

'OKU TU'UTU'UNI 'e he Tu'i mo e Fale Alea 'o Tonga 'i he Fakataha Alea 'o e Pule'anga 'o pehe:

Hingoa nounou mo e kamata'anga

1. (1) 'E ui 'a e Lao ni ko e Lao (Fakatonutonu) ki he Tukuhau Vahenga, 2002.

(2) Kuo pau 'e kamata ngaue'aki 'a e Lao ni 'i he 'aho tatau mo e Lao ki hono Pule'i 'o e Ngaahi Ngaue Tanaki Pa'anga Hu Mai, 2002.

'Uhinga'i lea

2. 'I he Lao ni, "Tefito'i Lao" 'oku 'uhinga ki he Lao ki he Tukuhau Vahenga (Vahe 68) 'i hono fakatonutonu.

Fakatonutonu ki he Kupu 39

3. (1) Kuo pau ke fakatonutonu 'a e Kupu 39(1) 'o e Tefito'i Lao 'aki hono tamate'i 'a e ngaahi fo'i lea ni "'i he'ene ma'u atu ha fanongonongo pe ko hono 'eke'i 'i ha tohi mei he Komisiona Pule pe ko ha 'ofisa kuo fakamafai'i ke ne fai ha 'eke'i pehe".

(2) Kuo pau ke fakatonutonu 'a e Kupu 39 'o e Tefito'i Lao 'aki hono tamate'i 'a e Kupsi'i (7), (8), (9) mo e (10).

Fakatonutonu ki he Kupu 41

4. Kuo pau ke fakatonutonu 'a e Kupu 41 'o e Tefito'i Lao 'aki hono tamate'i 'a e kupusi'i (5), (6) mo e (7).

Fakatonutonu fakafuofua

5. Kuo pau ke fakatonutonu 'a e Tefito'i Lao 'aki hono fakahu 'a e kupu ni hili 'a e kupu 41-

"Fakatonutonu Fakafuofua

41A. (1) 'E ngofua ki he Komisiona Pule, 'i loto he ngaahi taimi fakangatangata 'oku fakaha 'i he kupusi'i (2), ke fakatonutonu ha ngaahi fakafuofua 'aki hono fakahoko 'a e ngaahi liliu pe fakalahi ki he fakafuofua 'oku pehe 'e he Komisiona Pule 'oku fe'unga. Kuo pau ki he Komisiona Pule ke ne tufa 'a e tohi fakaha ki he fakatonutonu fakafuofua ki he taha tukuhau.

(2) 'E ngofua ke fakahoko ha fakatonutonu fakafuofua-

(a) 'okapau ko e 'uhinga 'o e fakatonutonu ko e kaka, pe ta'etokanga lahi pe 'ilo pau 'oku fakahoko 'e he pe ko e fakafofonga'i 'a e taha tukuhau, 'i ha fa'ahinga taimi; pe

(b) 'i ha toe 'uhinga kehe, 'i loto he ta'u 'e 5 hili hono tufa 'o e tohi fakaha 'o e fakafuofua 'a is 'oku felave'i mo e fakatonutonu.

(3) Kuopau ke 'ikai 'i ai ha me'a 'i he kupu ni ke ne ta'ofi 'a e fakatonutonu 'o ha fakafuofua ke fakahoko 'a e tu'utu'uni launga, pe ko ha tu'utu'uni 'a e Fakatonutonu'anga Tukuhau pe Fakamaau'anga Lahi.

(4) Kuo pau ke lau 'a e fakatonutonu fakafuofua 'i he tu'unga kotoa ko ha fakafuofua 'i he lao ni."

Fakapekia 'o e Kupu 44, 45, 85, 87, 88 mo e 94

6. Kuo pau ke fakatonutonu 'a e Tefito'i Lao 'aki hono tamate'i 'a e kupu 44, 45, 85, 87, 88 mo e 94.

Fakatonutonu ki he kupu 49

7. Kuo pau ke fakatonutonu 'a e Kupu 49(4) 'o e Tefito'i Lao 'aki hono tamate'i 'a e ngaahi fo'i lea "Konga VIII 'o e lao ni" pea fetongi 'aki 'a e ngaahi fo'i lea "Konga IV 'o e Lao ki hono Pule'i 'o e Ngaahi Ngaue Tanaki Pa'anga Hu Mai, 2002".

Ngaahi launga ki he tu'utu'uni tukuhau

8. Kuo pau ke fakatonutonu 'a e Tefito'i Lao 'aki hono tamate'i 'a e kupu 77, 78, 79, 80, 81, 82 mo e 83, pea fetongi 'aki 'a e kupu ni:

"Ngaahi launga ki he Tu'utu'uni Tukuhau

77. 'E ngofua ke launga ha taha tukuhau 'oku 'ikai fiemalie ki ha fakafuofua na'e fakahoko 'i he Lao ni 'i he founga 'oku fakaha 'e he Konga IV 'o e Lao ki hono Pule'i 'o e Ngaahi Ngaue Tanaki Pa'anga Hu Mai, 2002."

Fakatonutonu ki he kupu 84

9. Kuo pau ke fakatonutonu 'a e Kupu 84 'o e Tefito'i Lao 'aki hono tamate'i 'a e kupusi'i (1) mo e (2).

Fakatonutonu ki he Tepile Us

10. 'Oku fakatonutonu 'a e Tepile Ua 'o e Tefito'i Lao 'aki hono fakapekia 'a e Foomu 2, 3, 4 mo e 5.

Na'e tali 'i he Fale alea 'i he 'aho ni 13 'o Novema, 2002.

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