TONGA

REVENUE SERVICES ADMINISTRATION (AMENDMENT) (NO. 2) ACT 2013
Act 21 of 2013

Arrangement of Sections
Section
1 Short title and commencement 
2 Section 2 amended 
3 Section 20 amended 

__________________

AN ACT TO AMEND THE REVENUE SERVICES ADMINISTRATION ACT CONSEQUENT UPON AMENDMENTS TO THE INCOME TAX ACT IN RELATION TO SMALL BUSINESS TAXATION

I assent, 
TUPOU VI,
5th November 2013.

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

1 Short title and commencement

(1)	This Act may be cited as the Revenue Services Administration (Amendment) (No. 2) Act 2013.

(2)	This Act shall come into force on a date to be specified by the Minister of Revenue and Customs by Notice published in the Gazette.

(3)	In this Act, ―Principal Act" means the Revenue Services Administration Act 2002 as amended.

2 Section 2 amended

Section 2 of the Principal Act is amended –

(a) by inserting the following definition after the definition of ―sales tax" –

""small business tax" means small business tax imposed by the Income Tax Act 2007;";

(b) in the definition of "tax period", by deleting paragraph (a) and substituting the following paragraph –

"(a) in income tax –

(i)	for the small business tax, the fiscal year or quarter, as the case may be;

(ii)	in any other case, the fiscal year of the taxpayer;"; and

(c) by repealing the definition of "tax return" and replacing it with –

 ""tax return" means —

(a)	an income tax return under section 68 of the Income Tax Act;

(b)	a return required to be lodged by a master of a ship under section 73(1)(a) of the Income Tax Act;

(c)	a return required to be lodged by the owner or charterer of an aircraft under section 74(1) of the Income Tax Act;

(d)	a withholding tax statement under section 86 of the Income Tax Act;

(e)	a consumption tax return under the Consumption Tax Act;

(f)	a small business tax return required to be lodged under section 68(2) of the Income Tax Act;",

3 Section 20 amended

Section 20 of the Principal Act is amended by deleting the words "for 5 years after the end of the tax period to which they relate" and substituting the following –

" –
(a)	for a person liable for small business tax, for 3 years after the end of the tax period to which they relate; or

(b)	for any other case, for 5 years after the end of the tax period to which they relate.".

Passed by the Legislative Assembly this 9th day of September 2013.