TONGA

Revenue Administration Act 2000

No. 12 of 2000

I assent,

TAUFA'AHAU TUPOU IV,

7th November, 2000.

AN ACT
TO MAKE PROVISION FOR THE EFFICIENT AND EFFECTIVE ADMINISTRATION OF REVENUE COLLECTION

[7th November, 2000]

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

PART I – PRELIMINARY

Short title and commencement

1. (1) This Act may be cited as the Revenue Administration Act 2000.

(2) This Act shall come into force on such date as His Majesty in Council may proclaim.

Interpretation

2. In this Act, unless the context otherwise requires:-

"Chief Commissioner of Revenue" means the Minister of Finance;

"Commissioner" means the Commissioner of Revenue appointed under section 5(1);

"Revenue Law" means the Acts listed in the First Schedule.

Duties of Chief Commissioner of Revenue

3. The Chief Commissioner of Revenue shall be responsible for the administration of this Act.

PART II-REVENUE SERVICE

Revenue Service

4. There shall be a Revenue Services Department within the Ministry of Finance.

Commissioner of Revenue

5. (1) The Chief Commissioner of Revenue shall, with the consent of Cabinet, appoint a Commissioner of Revenue and such other officers as may be necessary for the purposes of this Act.

(2) Any person who at the commencement of this Act is an officer appointed under any of the Acts listed in the First Schedule shall be deemed to have been appointed as an officer under this Act.

Functions of the Revenue Service

6. The Revenue Services shall ensure to achieve its objects by:

(a) Securing the efficient, effective and enforcement of any revenue law; and

(b) Performing its functions subject to any directives or guidelines issued by the Chief Commissioner of Revenue.

Responsibilities of the Commissioner

7. It shall be the duty of the Commissioner to assist the Chief Commissioner of Revenue and to act in accordance with any directions given by the Chief Commissioner of Revenue.

PART III - MISCELLANEOUS

Revenue laws subject to this Act

8. The revenue laws shall be read and construed subject to this Act

Amendment of legislation affected by this Act

9. The legislation mentioned in the first column of the Second Schedule is hereby amended to the extent set out in the second column of that Schedule.

Regulations

10. The Chief Commissioner of Revenue may, with the consent of His Majesty in Council, make regulations for the effective carrying out of the provisions of this Act.

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FIRST SCHEDULE

REVENUE LAWS

1. Customs and Excise Act (Cap. 67);
2. Income Tax Act (Cap. 68);
3. Sales Tax Act (Cap. 69);
4. Stamp Duties Act (Cap. 70);
5. Ports and Service Tax Act (Cap. 71);
6. Fuel Sales Tax Act (Cap. 72);
7. Post Office Act (Cap. 95).

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SECOND SCHEDULE

Amendment of Legislation Affected by This Act

Name of Act	Extent of Repeal or Amendment	
Customs and Excise Act 
(Cap. 67)	1. Section @(1) is amended by-

(i) deleting the definitions of "Collector" and "Controller"; and

(ii) inserting the following new definitions-

""Chief Commissioner" means the Chief Commissioner of Revenue as defined in the Revenue Administration Act 2000;"

"Commissioner" means the Commissioner of Revenue appointed under the Revenue Administration Act 2000."

2. (1) Section 3 (1) is amended by deleting the words "Controller for the time being" and replacing them with "Chief Commissioner".

(2) Section 3(2) is repealed and replaced with the following-

"(2) The Chief Commissioner may delegate to the Commissioner any power or duty conferred on the Chief Commissioner by this Act other than this power of delegation."

3. (1) Section 2(1), 4, 13, 45, 83, 212, 216, 217, 227 and 230 are amended by-

deleting the words "Controller" and "Collector" wherever they appear and replacing them with "Chief Commissioner" and "Commissioner" respectively.

(2) Sections 15(1), 17, 24, 34, 43, 44, 57, 90, 92, 94, 95, 97, 98, 101, 102, 105(2), 107, 108, 109, 113, 116, 117, 118, 132, 163, 180, 190(2), 218, 223, 233, and 262 are amended by deleting the word "Controller" wherever it appears and replacing it with "Chief Commissioner".

(3) Sections 5, 10, 12(2), 19, 23, 27(2), 28, 33,41, 42, 46, 52, 56, 58, 59, 60, 61, 62, 63, (1), 66(c), 68, 69, 70, 71(1), 72, 73(1), 74, 79, 80, 82(3), 85, 89(1), 114, 119, 121, 124, 125, 128, 129, 130, 131, 135, 136, 137, 140, 143, 144, 145, 146, 153, 154, 162, 165, 169, 170, 172, 189(1), 189(3), 195(1), 209, 215, 222, 224, 225, 226, 228, 229, 232, 234, 235, 236, 238, 243, 246(1), 255, 257(2), 261, 263 and 264 are amended by deleting the word “Collector” wherever it appears and replacing it with "Commissioner". 

4. Section 8 is amended by –

(i) deleting the word "Collector" wherever it appears and replacing it with "Commissioner";

(ii) deleting the word "Controller" wherever it appears and replacing it with "Chief Commissioner".

5. Section 155 is amended by-

(i) Deleting the word "Controller" and replacing it with "Chief Commissioner"

(ii) deleting the word "Collector" where it appears second and replacing it with "Commissioner".

6. Section 185 is amended by deleting the words "Chief Postmaster" and replacing them with "Commissioner".

7.(1) Section 194(1)(a) is amended by deleting the words "Collector, subject to appeal to the Controller" and replacing them with "Commissioner, subject to appeal to the Chief Commissioner".

(2) Section 194(1)(b), (c), (d) are amended by deleting the word "Collector" wherever it appears and replacing it with "Commissioner".

8. Section 219 is amended by:

(i) deleting the word "Controller" and replacing it with "Chief Commissioner".

(ii) deleting the word "Collector" wherever it appears and replacing it with "Commissioner".

9. Section 244 is amended by-

(i) deleting the word "or Collector" wherever they appear; and

(ii) deleting the word "Controller" wherever it appears and replacing it with "Commissioner" and "Chief Commissioner" respectively.

10. Section 260(1) is amended by deleting the words "Council, Controller or Collector," and replacing them with "Chief Commissioner, or Commissioner".

11. (1) Section 265(a) is amended by deleting the words "Controller and Collector" and replacing them with "Chief Commissioner and Commissioner".

(2) Section 265(q) is amended by deleting the word "Collector" and replacing it with "Commissioner".

(3) Section 265(t) is amended by deleting the word "Controller" and replacing it with "Chief Commissioner".

12. Schedule I Part I is amended by-

(i) deleting the words "Controller of Customs" wherever it appears in the following Tariff Nos. and replacing them with the "Chief Commissioner",

Tariff Nos. 9804.2000, 9850.4000, 9808.1400 and 9808.2000;

(ii) deleting the word "Controller" where it appears in Tariff No. 9808.1000 and replacing it with "Chief Commissioner";

(iii) deleting the words "Collector of Customs" wherever they appear in the Notes 2(a), 2(d), 2(e), 3, 4, and 5 of Section XXI, Chapter 98 and replacing them with "Commissioner"; and

(iv) deleting the words "Collector of Customs" wherever they appear in the following Tariff Nos. and replacing them with "Commissioner",

Tariff Nos. 9805.3000, 9809.2000, 98.10, 9811.1000 and 9814.0000.

13. Schedule I Part II is amended by deleting the word "Collector" and phrases "Collector of Customs" and "Controller of Customs" wherever they appear and replacing them with "Commissioner" and "Chief Commissioner" respectively.

14. Schedule II Part I is amended by deleting the words "Collector" and "Controller" wherever they appear and replacing them with "Commissioner" and "Chief Commissioner".

15. Schedule II Part II is amended by deleting the phrase "Controller of Customs" and replacing it with "Chief Commissioner".	
Income Tax Act (Cap. 68)	1. Section 2 is amended by deleting the definition of "Commissioner" and inserting the following new definitions-

""Chief Commissioner" means the Chief Commissioner of Revenue as defined in the Revenue Administration Act 2000;

"Commissioner" means the Commissioner of Revenue appointed under the Revenue Administration Act 2000;"

2. Sections 2, 4(f), 6(2), 7(3)(b)(ii), 7(8), 7(9), 7(10), 7(11), 7(12), 8(1), 8(5), 8(7)(c), 7(9), 9(1), 9(2), 9(5), 9(6), 9(7), 10(1), 10(2), 13, 14, 15(5), 19(1), 20(c), 22(d), 22(f), 22(h), 26, 27(1), 29(1)(a), 30(1), 37(3)(a), 38(1), 38(3), 38(4), 39(1), 39(2), 39(5), 39(6), 39(8), 39(10), 40(1)(c), 40(2), 41(1), 41(2), 41(3), 41(4), 41(5), 41(7), 42, 43, 45, 46, 47, 48, 49(3), 49(4), 54(1), 55(2), 57, 58(1)(h), 58(2), 59, 60, 61, 62, 63, 64(1), 65(1), 65(2), 66, 69, 72, 73, 75, 76(1), 77, 78(1), 80(4), 82, 84(2), 85(1), 85(4),85(8)(b), 87, 89, 91, 96, 98(2) and 98(3) are amended by-

inserting the word "Chief" before the word "Commissioner" wherever it appears.

3. Section 92 is repealed and replaced with the following-

"92. (1) The Chief Commissioner shall be charged with the general administration of this Act.

(2) The Chief Commissioner may delegate to the Commissioner any power or duty conferred on the Chief Commissioner by this Act other than this power of delegation".

4. Section 93 is amended by-

(i) deleting the words "a Deputy Commissioner of Inland Revenue and";

(ii) deleting the words "Commissioner and Deputy Commissioner" and replacing them with "Chief Commissioner and Commissioner".

5. The Second Schedule is amended by deleting the words "Commissioner of Inland Revenue" wherever they appear and replacing them with "Chief Commissioner of Revenue".	
Sales Tax Act (Cap. 69)	1. Section 2 is amended by deleting the definition of "Commissioner" and inserting the following new definitions –

""Chief Commissioner" means the Chief Commissioner for Revenue as defined in the Revenue Administration Act 2000;

"Commissioner" means the Commissioner of Revenue appointed under the Revenue and Administration Act 2000;"

2. (1) Sections 3(4) and 6(1) are amended by deleting the words "Commissioner of Inland Revenue" and replacing it with "Chief Commissioner".

3. Section 4A (3) is amended by deleting the words "Collector of Customs" and replacing it with "Commissioner".

4. Sections 5(1), 5(2), 5(3), 7(2) and 9(1B) are amended by inserting the word "Chief" before the word "Commissioner" wherever it appears.

5. Section 13 is repealed and replaced as follows-

"13(1) The Chief Commissioner shall be charged with the general administration of this Act.

(2) The Chief Commissioner may delegate to the Commissioner any power or duty conferred on the Chief Commissioner by this Act other than this power of delegation".	
Stamp Duties Act (Cap. 70)	Section 11 is amended by deleting the words "Collector of Customs" wherever it appears and replacing it with "Commissioner of Revenue".	
Fuel Sales Tax Act (Cap. 72)	Sections 4 and 5 are amended by deleting the phrase "Collector of Customs" wherever it appears and replacing it with "Commissioner of Revenue".	
Drugs and Poisons Act (Cap. 79)	1. Sections 32, 35, 41, 42 and 45 are amended by deleting the words "Collector of Customs" wherever they appear and replacing it with "Commissioner of Revenue".

2. Schedule F is amended by deleting the words "Collector of Customs" wherever they appear and replacing it with "Commissioner of Revenue".	
Post Office Act (Cap. 95)	1. Section 2 is amended by-

(i) inserting the following new definitions in the correct alphabetical order-

""Chief Commissioner" means the Chief Commissioner of Revenue as defined in the Revenue Administration Act 2000;"

"Commissioner" means the Commissioner of Revenue appointed under the Revenue Administration Act 2000".

(ii) deleting the word "Controller" wherever it appears and replacing it with "Chief Commissioner".

2. Section 3 is repealed and replaced with the following-

"3. (1) The Chief Commissioner shall be charged with the general administration of this Act.

(2) The Chief Commissioner may delegate to the Commissioner any power or duty conferred on the Chief Commissioner by this Act other than this power of delegation and the power to make regulations".

3. (1) Sections 4(1), 4(3), 5, 6, 7, 12(1), 13, 17 and 18 are amended by deleting the "Controller" wherever it appears and replacing it with "Chief Commissioner".

(2) Sections 9 and 19 are amended by deleting the term "Chief Postmaster" wherever they appear and replacing it with "Commissioner".	
Industrial Development Incentives Act (Cap. 114)	1. Section 2 is amended by deleting the definitions of "Commissioner" and "Controller" and inserting the following new definition-

"Chief Commissioner" means the Chief Commissioner of Revenue as defined in the Revenue Administration Act 2000;"

2. Sections 9(1), 9(2) and 11 are amended by inserting the word "Chief" before the word "Commissioner" wherever it appears.

3. Sections 12 and 14 are amended by deleting the word "Controller" wherever it appears and replacing it with "Chief Commissioner".

4. Section 17 is amended by-

(i) deleting in subsections (1) and (2) the words "Minister, the Commissioner, the Controller" and replacing them with "Minister or the Chief Commissioner";

(ii) deleting in subsection (1)(b) the words "Minister, the Commissioner, the Controller" and replacing them with "Minister of the Chief Commissioner".

5. Section 18 is amended by deleting the words "Minister, the Commissioner or the Controller" wherever they appear and replacing them with "Minister or the Chief Commissioner".	
Consular Relations Act (Cap. 159)	Sections 9(1) and 9(3)(b) are amended by deleting the words "Controller of Customs" wherever they appear and replacing them with "Chief Commissioner of Revenue".	
Diplomatic Privileges Act (Cap. 161)	Part I of the Schedule is amended by deleting the words "Controller of Customs" where they appear in clause 4 and replacing them with "Chief Commissioner of Revenue".	

Passed by the Legislative Assembly this 4 day of September, 2000.

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