TONGA

REVENUE SERVICES ADMINISTRATION ACT 2002

I assent,

TAUFA'AHAU TUPOU IV,
23rd December, 2002.

ARRANGEMENT OF SECTIONS

SECTION
PART I
PRELIMINARY

1. Short title and commencement.
2. Interpretation

PART II
TAX RETURNS

3. Delivery of tax returns
4. Extension of time to deliver tax return
5. Tax return duly made

PART III
TAXATION DECISIONS

6. Taxation decisions
7. Defect does not affect validity

PART IV
TAXATION OBJECTIONS AND APPEALS

8. Objection
9. Review of objection decision
10. Appeal to Supreme Court
11. Implementation of decision
12. General provisions

PART V
RECOVERY OF TAX

13. Payment of tax
14. Tax debt to Crown
15. Recovery of tax
16. Variation of recovery notice
17. Compliance with notice
18. Liquidators
19. Temporary closure of business

PART VI
RECORD-KEEPING AND INFORMATION COLLECTION

20. Maintenance of accounts and records
21. Power to enter and search
22. Information required
23. Translation of records

PART VII
TAXPAYER IDENTIFICATION NUMBERS

24. Taxpayer identification number
25. Cancellation of identification number
26. Quotation of taxpayer identification number

PART VIII
REPRESENTATIVES

27. Representative
28. Liabilities and obligation of representatives
29. Liability for tax payable by a company left with insufficient assets

PART IX
INTEREST, PENALTIES, AND OFFENCES

Division I - Interest on Late Payment

30. Interest on late payment

Division II - Administrative Penalties

31. Failure to submit a tax document
32. Non-payment of tax
33. Failure to maintain records
34. False or misleading statements
35. Miscellaneous

Division III - Offences and Penalties

36. Failure to deliver tax return
37. Failure to comply with notice
38. Failure to comply with section 18
39. Failure to comply with section 19
40. Failure to maintain proper records
41. Failure to provide assistance
42. Failure to comply with section 22 notice
43. False identification number
44. False statements
45. Obstruction
46. Abetting
47. Offences by companies
48. Compound offences
49. Limitation of action

PART X
RULINGS

50. Orders and rulings
51. Written rulings

PART XI
FORMS AND NOTICES

52. Forms and notices; authentication of documents
53. Service of notices

PART XII
ADMINISTRATION

Division I - Revenue Services Department

54. Revenue Services Department
55. Taxation officers
56. Delegation
57. Confidentiality

Division II - Tax Tribunal

58. Tax Tribunal
59. Appointment of members
60. Review of Reviewable Decision
61. Decision of Tax Tribunal

PART XIII
MISCELLANEOUS

62. Regulations
63. Transitional

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No. 28 of 2002.

AN ACT
AN ACT TO MAKE PROVISION FOR THE ADMINISTRATION OF REVENUE SERVICES

[12th November, 2002.]

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 Services Administration Act, 2002.

(2) This Act shall come into force on a day to be proclaimed by His Majesty in Council.

Interpretation

2. (1) In this Act, unless the context otherwise requires:

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

"Commissioner" means the Commissioner of the Revenue Services appointed according to law;

"financial year" means the period of 12 months ending with the 30th day of June in any year;

"income tax" means income tax imposed by the Income Tax Act (Cap. 68);

"liquidator" means a person appointed or assuming the position of liquidator, receiver, trustee in bankruptcy or mortgagee in possession, or in the case of a deceased's estate the executor or administrator;

"representative" means in the case of –

(a) an individual under a legal disability, the guardian or manager who receives or is entitled to receive income on behalf, or for the benefit of the individual;

(b) a company, the chief executive officer;

(c) a partnership, any partner in the partnership;

(d) a trust including an estate of a deceased person, any trustee of the trust and any executor or administrator of that estate;

(e) a body of persons other than a partnership or company, any individual responsible for accounting for the receipt or payment of moneys or funds on behalf of the body;

(f) the Government, any individual responsible for accounting for the receipt or payment of moneys or funds on behalf of the Government;

(g) a local authority in Tonga, any individual responsible for accounting for the receipt or payment of moneys or funds on behalf of the local authority;

(h) a foreign government or political subdivision of a foreign government, any individual responsible for accounting for the receipt or payment of moneys or funds in Tonga on behalf of the government or political subdivision of the government;

(i) a non-resident person, any person controlling the person's affairs in Tonga, including any manager of any business of such person in Tonga;

(j) a liquidator in respect of that person, the liquidator; or

(k) an agent of a taxpayer for the purposes of the Income Tax Act (Cap. 68);

"revenue law" means:

(a) the Income Tax Act (Cap. 68), the Sales Tax Act (Cap. 69), and this Act; and

(b) Part XII, Division I, "revenue law" shall also mean the Customs and Excise Act (Cap. 67), Stamp Duties Act (Cap. 70), Ports and Services Tax Act (Cap. 72), and Post Office Act (Cap. 95);

"reviewable decision" means:

(a) an objection decision as defined in section 8(6); or

(b) a declaration referred to in section 246 of the Customs and Excise Act as to the amount of duty payable;

"sales tax" means sales tax imposed by the Sales Tax Act (Cap. 69);

"tax" means -

(a) income tax, including whithholding tax imposed under section 70(2) of the Income Tax Act (Cap. 68);

(b) an amount of tax deducted from a payment of salary or wages under section 50 of the Income Tax Act (Cap. 68);

(c) an amount of tax deducted from a payment of withholding income under section 71 of the Income Tax Act (Cap. 68);

(d) sales tax; and

(e) includes any penalty imposed under this Act;

"taxation assessment" means –

(a) any assessment by the Chief Commissioner of Revenue of income tax, sales tax, or penalty;

(b) a determination of the amount by the Chief Commissioner of Revenue of a loss under section 41(2) of the Income Tax Act (Cap. 68); or

(c) a determination by the Chief Commissioner of Revenue under section 49(3) of the Income Tax Act (Cap. 68);

"taxation decision" means -

(a) a taxation assessment;

(b) a decision by the Chief Commissioner of Revenue under section 4(2);

(c) a decision by the Chief Commissioner of Revenue under section 8(4);

(d) a decision by the Chief Commissioner of Revenue under section 13(3) or 13(6);

(e) a decision by the Chief Commissioner of Revenue to issue a notice under section 15(3) or 16(3);

(f) a determination by the Chief Commissioner of Revenue under section 18(2) or 18(3);

(g) a decision by the Chief Commissioner of Revenue under section 24(3) or section 25(1);

(h) a decision by the Chief Commissioner of Revenue under section 27 to declare an individual to be a representative of person; or

(i) a decision by the Chief Commissioner of Revenue under section 35(5) on an application for remission, in whole or part, any penalty payable by a person;

"taxation officer" means the Chief Commissioner of Revenue, the Commissioner, and any officer of the Revenue Services appointed under this Act;

"taxpayer" means a person or his representative who is -

(a) a taxpayer for the purposes tax from a payment of salary or wages under section 50 of the Income Tax Act (Cap. 68);

(b) required to deduct tax from a payment of salary or wages under section 50 of the Income Tax Act (Cap. 68);

(c) required to deduct tax from a payment of withholding income under section 71 of the Income Tax Act (Cap. 68);

(d) a vendor for the purposes of the Sales Tax Act (Cap. 69); or

(e) a person liable for penalty under this Act;

"tax period", in relation to a taxpayer means -

(a) in income tax, the financial year of the taxpayer for the purposes of that tax;

(b) in tax deducted under section 50 or 71 of the Income Tax Act (Cap. 68), the period to which the deduction relates; or

(c) in sales tax, the payment period of the taxpayer under section 5(1) of the Sales Tax Act (Cap. 69);

"tax return" means -

(a) an annual return of income under section 39 of the Income Tax Act (Cap. 68);

(b) a return of income under section 40 of the Income Tax Act (Cap. 68);

(c) a reconciliation statement under section 59(1)(c) of the Income Tax Act (Cap. 68);

(d) a statement under section 73(a) of the Income Tax Act (Cap. 68);

(e) a sales tax return under section 5(2) of the Sales Tax Act (Cap. 69); or

(f) a sales tax return under section 6(1) of the Sales Tax Act (Cap. 69);

"Tax Tribunal" means the Tax Tribunal established under section 58 of this Act.

(2) Where this Act applies in any revenue law, any terms that are not defined in this Act but defined in that law shall have the same meaning.

PART II
TAX RETURNS

Delivery of tax returns

3. The Chief Commissioner of Revenue may, by notice in writing, where a taxpayer has failed to deliver a tax return as required under a revenue law require the taxpayer to deliver the return by the due date set out in the notice,

(2) The Chief Commissioner of Revenue may, by notice in writing, where he is not satisfied with a tax return delivered by a taxpayer, require the taxpayer to deliver-

(a) a further or fuller return; or

(b) any further information as specified in the notice,

by the due date set out in the notice.

Extension of time to deliver tax return

4. (1) A taxpayer required to deliver a tax return may apply, in writing, to the Chief Commissioner of Revenue for an extension of time and such an application shall be made by the original due date for delivering the tax return to which the application relates.

(2) The Chief Commissioner of Revenue may, upon satisfaction that there is reasonable cause, grant an application under this section and shall serve notice of the decision on the application.

(3) An extension of time under this section shall not exceed 30 days provided that the Chief Commissioner of Revenue may grant an extension beyond 30 days in exceptional circumstances.

(4) An extension of time granted under this section shall not change the date for payment of any tax due in respect of the return.

Tax return duly made

5. A tax return purporting to be made by or on behalf of any taxpayer shall be treated as having been made by that taxpayer or with the taxpayer's authority unless the contrary is proved.

PART III
TAXATION DECISIONS

Taxation decisions

6. Except in proceedings under part IV of this Act -

(a) no taxation decision shall be disputed in the Tax Tribunal, in any Court, or in any other proceedings on any ground whatsoever; and

(b) the amount and particulars of every taxation assessment shall be treated as correct and the liability of the taxpayer shall be determined accordingly.

Defect does not affect validity

7. The validity of a taxation decision or a notice of a taxation decision or any other document purporting to be made, or executed under any revenue law shall not be -

(a) quashed or deemed to be void or voidable for want of form; or

(b) affected by reason of any mistake, defect, or omission therein,

if it is, in substance and effect, in conformity with the revenue law under which it has been made, issued, or executed and the person assessed, or intended to be assessed or affected by the decision or document, is designated in it according to common understanding.

PART IV
TAXATION OBJECTIONS AND APPEALS

Objection

8. (1) A taxpayer dissatisfied with a taxation decision may lodge an objection to the decision with the Chief Commissioner of Revenue within thirty days of service of the notice of the decision.

(2) An objection to a taxation decision shall be in the prescribed form.

(3) A taxpayer dissatisfied with a taxation decision may apply, in writing, to the Chief Commissioner of Revenue for an extension of time and such an application shall be made within thirty days of service of the notice of the decision.

(4) The Chief Commissioner of Revenue may if satisfied there is reasonable cause, grant an application under this section and shall serve notice of the decision on the applicant.

(5) An extension of time under this section shall not exceed fifteen days provided that the Chief Commissioner of Revenue may grant an extension beyond fifteen days in exceptional circumstances.

(6) The Chief Commissioner of Revenue shall after consideration of the objection, allow the objection in whole or in part or disallow the objection and his decision shall be referred to as an "objection decision".

(7) The Chief Commissioner of Revenue shall serve notice of the objection decision on the taxpayer within thirty days.

(8) Where the Chief Commissioner of Revenue has not made an objection decision within 60 days of the objection being lodged, the taxpayer may elect, by notice in writing to the Chief Commissioner of Revenue, to treat the Chief Commissioner of Revenue as having made a decision to allow the objection.

(9) Where a taxpayer has made an election under subsection (8), the taxpayer shall be treated as having been served with notice of the objection decision on the day his notice was lodged.

Review of objection decision

9. (1) A taxpayer dissatisfied with an objection decision may apply to the Tax Tribunal for review of the decision in accordance with section 60.

(2) The Tax Tribunal may in reviewing an objection decision exercise all the powers of the Chief Commissioner of Revenue under the revenue law relating to that objection.

(3) Where an application for review relates to a taxation assessment, the Tax Tribunal may make an order to -

(a) affirm, reduce or increase the taxation assessment to which the objection decision relates; or

(b) remit the taxation assessment to the Chief Commissioner of Revenue for reconsideration in accordance with the directions of the Tribunal.

(4) Where an application for review relates to a taxation decision other than a taxation assessment, the Tax Tribunal may make an order to affirm, vary, or set aside the decision.

Appeal to Supreme Court

10. Any party to a proceeding before the Tax Tribunal has a right of appeal on a question of law to the Supreme Court, within 30 days after being notified of the decision.

Implementation of decision

11. (1) The Chief Commissioner of Revenue shall within 45 days after-

(a) a final decision of the Tax Tribunal; or

(b) being notified of a decision of the Supreme Court,

take such action, including amending any taxation assessment, as is necessary to give effect to the decision.

(2) The decision of the Tax Tribunal shall become final if no notice of appeal is lodged with the Registrar of the Supreme Court under this Act.

General provisions

12. (1) In any proceeding under this Part, the burden shall be on the taxpayer to prove –

(a) in the case of taxation assessment, that the assessment is excessive; or

(b) in the case of any other taxation decision, that the decision should not have been made or should have been made differently.

(2) The tax due under a taxation assessment shall be payable notwithstanding that an objection, application for review or notice of appeal has been lodged in respect of the assessment.

(3) The taxpayer shall be limited in an application to the Tax Tribunal or appeal to the Supreme Court, to the grounds stated in the objection to which the objection decision relates unless the Tribunal or Court grants the taxpayer leave to add new grounds.

PART V
RECOVERY OF TAX

Payment of tax

13. (1) A taxpayer may apply, in writing, to the Chief Commissioner of Revenue for an extension of time to pay any tax due and such application shall be made by the original date on which it was due for payment.

(2) Where an application has been made under this section, the Chief Commissioner of Revenue may, having regard to the circumstances of the case -

(a) grant the taxpayer an extension of time of time for payment of tax due; or

(b) require the taxpayer to pay any tax due in instalments as he may determine.

(3) The Chief Commissioner of Revenue shall serve the taxpayer with a written notice of his decision.

(4) Where a taxpayer is permitted to pay tax by instalments and the taxpayer defaults in payment of any instalment, the whole balance of the tax outstanding, at the time of the default, shall become immediately payable.

(5) The grant of an extension of time or the grant of permission to pay tax due by instalments shall not preclude any liability for interest arising under section 30 from the original date the tax was due for payment.

(6) Where the Chief Commissioner of Revenue has reasonable grounds to believe that a taxpayer may leave Tonga before the due date for payment of tax, the tax shall be due on such date as specified by the Chief Commissioner of Revenue by notice in writing to the taxpayer.

Tax debt to Crown

14. (1) Tax is a debt to the Crown and the Chief Commissioner of Revenue may recover in court any tax due in the name of the Crown.

(2) Subject to Part IV of this Act, a statement certified from the Chief Commissioner of Revenue specifying the amount of the tax owed shall be treated in any court as sufficient proof of the tax owed.

Recovery of tax

15. (1) For the purposes of sections 15, 16 and 17, "payer" means a person who owes of may subsequently owe money to the taxpayer, or who holds or may subsequently hold money for, or on account of, the taxpayer or who holds money on account of some other person for payment to the taxpayer, or who has authority from some other person to pay money to the taxpayer and includes the Crown.

(2) This section shall apply where a taxpayer is liable to pay an amount of tax and -

(a) the tax has not been paid by the taxpayer by the due date for payment; or

(b) the Chief Commissioner of Revenue has reasonable grounds to believe that the taxpayer will not pay the tax by the due date for payment.

(3) Where this section applies, the Chief Commissioner of Revenue may, by notice in writing, require any person who owes money to the taxpayer to pay the amount specified in the notice to the Chief Commissioner of Revenue. The amount to be specified in a notice under this subsection shall not exceed the amount of tax that has not been paid or the amount that the Chief Commissioner of Revenue believes will not be paid by the due date.

(4) Subject to subsection (5), a payer shall pay the amount specified in a notice under subsection (3) by the date specified in the notice. The date for payment specified in the notice shall not be a date before the date that the amount owed to the taxpayer becomes due to the taxpayer or held on the taxpayer's behalf.

(5) A payer shall not pay an amount under this section in excess of the amount owed to the taxpayer.

(6) A copy of the notice served on the payer shall be served on the taxpayer.

Variation of recovery notice

16. (1) The Chief Commissioner of Revenue shall, by notice in writing to the payer, revoke or amend a notice served under section 15 where the taxpayer has paid the whole or part of the tax due or has made an arrangement satisfactory to the Chief Commissioner of Revenue for payment of the tax.

(2) A payer served with a notice under this section or section 15 may apply, in writing, to the Chief Commissioner of Revenue for -

(a) an amendment of the amount due under the notice; or

(b) an extension of time for payment of the amount due under the notice.

(3) The Chief Commissioner of Revenue shall serve a written notice of his decision on the applicant and the taxpayer.

(4) Where a notice served under this section requires the deduction of amounts from payments of salary or wages to a taxpayer, the amount required to be deducted by the payer from each payment shall not exceed the lesser of-

(a) an amount equal to one-twentieth of the amount of tax that has not been paid or the Chief Commissioner of Revenue believes will not be paid by the due date; or

(b) 20 per cent of the amount of each payment of salary or wages.

Compliance with notice

17. (1) A payer who has paid an amount in compliance with a notice served under section 15 -

(a) shall give the taxpayer written notice of the payment that has been made;

(b) shall be treated as having paid such amount under the authority of the taxpayer; and

(c) the receipt of the Chief Commissioner of Revenue shall constitute a good and sufficient discharge of the liability of the payer to the taxpayer.

(2) The Chief Commissioner of Revenue shall apply any amount paid by a payer under this section to the tax owing by the taxpayer.

(3) A payer who, without reasonable explanation, fails to comply with a notice under this section shall be personally liable for the amount specified in the notice, which may be recovered by the Chief Commissioner of Revenue.

Liquidators

18. (1) A person shall give the Chief Commissioner of Revenue notice in writing within 14 days of his appointment as liquidator.

(2) The Chief Commissioner of Revenue shall notify the liquidator, in writing, of the amount of any tax that is or will become payable by the taxpayer or deceased whose assets are in the possession or control of the liquidator and such notice shall be served on the liquidator within 2 months of the Chief Commissioner of Revenue being served with a notice under subsection (1).

(3) A liquidator shall not, without leave of the Chief Commissioner of Revenue, part with any asset held as liquidator until the liquidator has been served with a notice under subsection (2).

(4) Subject to subsection (5), a liquidator shall set aside out of the proceeds of sale of any asset of the taxpayer or deceased the amount notified by the Chief Commissioner of Revenue under subsection (2) and shall be personally liable to the extent of the amount set aside for the tax due by the person who owned the asset.

(5) Nothing in subsection (4) shall prevent the liquidator from paying any debt that has priority over the tax referred to in that subsection.

(6) Subject to subsection (5), where the proceeds of sale of any asset are less than the amount notified by the Chief Commissioner of Revenue under this section, the liquidator shall set aside the entire proceeds of sale to meet the amount notified under this section.

(7) Where two or more persons are liquidators in respect of a taxpayer or deceased, the obligations and liabilities under this section shall apply jointly and severally to the liquidators but may be discharged by any of them.

Temporary closure of business

19. Where a taxpayer-

(a) fails to deliver a tax return referred to in section 2(1)(c), (e), or (f) of the definition of "tax return"; or

(b) fails to pay sales tax or tax deducted from a payment of salary or wages under section 50 of the Income Tax Act (Cap. 68),

on or before the due date, the Chief Commissioner of Revenue may notify the taxpayer in writing of the intention to close down part or the whole of the taxpayer's business for a temporary period not exceeding fourteen days, unless the taxpayer delivers the return or pays the tax due, as the case may be, within a period of 7 days of the date of the notice.

(2) Where a taxpayer fails to comply with a notice under subsection (1), the Chief Commissioner of Revenue may issue an order to close down part or the whole of the business of that person for a period not exceeding 14 days.

(3) The Chief Commissioner of Revenue may, at any time, enter any premises described in an order issued under subsection (2) for the purposes of executing the order and may require a police officer to be present while the order is being executed.

(4) The Chief Commissioner of Revenue shall affix in a conspicuous place on the front of the premises of the business or part of the business which has been closed under an order issued under subsection (2), a notice in the following words "CLOSED TEMPORARILY FOR NOT COMPLYING WITH TAX OBLIGATIONS".

(5) Where the tax return is delivered or tax due is paid, as the case may be, within the period of closure, the Chief Commissioner of Revenue shall immediately arrange for removal of the notice referred to in subsection (4).

PART VI
RECORD-KEEPING AND INFORMATION COLLECTION

Maintenance of accounts and records

20. Every taxpayer shall maintain in Tonga such accounts, documents, and records as may prescribed under any revenue law and such accounts, documents, and records shall be maintained by the taxpayer for 5 years after the end of the tax period to which they relate.

Power to enter and search

21. (1) When the Chief Commissioner of Revenue has reasonable grounds to suspect a breach of any revenue law, he or any taxation officer authorised in writing by him –

(a) shall have, at all times and without notice full and free access to any premises, place, property, book, record or computer;

(b) may make an extract or copy of any book, record or computer-stored information to which access is obtained under paragraph (a);

(c) may seize any book, record, or other document that, in the opinion of the Chief Commissioner of Revenue or authorised taxation officer, affords evidence that may be material in determining the tax liability of any taxpayer;

(d) may retain any book, record, or document seized under paragraph (c) for as long as it may be required for determining a taxpayer's tax liability or for any proceeding under a revenue law; and

(e) may, where a hard copy or computer disk of information stored on a computer is not provided, seized and retain the computer for as long as is necessary to copy the information required;

for the purposes of investigating a suspected breached.

(2) A taxation officer shall not be entitled to enter or remain on any premises or place if, upon request by the owner or lawful occupier, the officer is unable to produce the Chief Commissioner of Revenue's written authorisation permitting the officer to exercise powers under subsection (1).

(3) The Chief Commissioner of Revenue may require a police officer to be present for the purposes of exercising powers under this section.

(4) The owner or lawful occupier of the premises or place to which an exercise of power under subsection (1) relates shall provide all reasonable facilities and assistance to the Chief Commissioner of Revenue or authorised officer.

(5) A person whose books, records, or computer have been seized under subsection (1) may examine them and make copies, at his expense, during office hours.

(6) The Chief Commissioner of Revenue or authorised officer shall sign for all records, books, or computers removed and retained under this section and he shall return them to the owner within 14 days of the conclusion of investigation and any related proceedings.

(7) This section has effect notwithstanding -

(a) any Act relating to privilege or the public interest with respect to access to premises or places, or the production of any property, book, record, or computer-stored information; or

(b) any contractual duty of confidentiality.

Information required

22. (1) The Chief Commissioner of Revenue may, for the purposes of administering any revenue law, by notice in writing, require any person to -

(a) furnish, within the time specified in the notice, any information that may be required by the notice; or

(b) attend at the time and place designated in the notice to be examined on oath by the Chief Commissioner of Revenue, concerning the tax affairs of that person or any other person and, for that purpose, the Chief Commissioner of Revenue may require the person examined to produce any book, record, or computer-stored information under the control of the person.

(2) A notice issued under this section shall be personally served upon the person to whom it is directed or left at his last known usual place of business or abode and the certificate of service signed by the person serving the notice shall be evidence of the facts stated therein.

(3) This section has effect notwithstanding -

(a) may Act relating to privilege or the public interest with respect to the giving of information or the production of books, records, or computer-stored information; or

(b) any contractual duty of confidentiality.

(4) This section does not limit the operation of section 89 of the Income Tax Act (Cap. 68).

Translation of records

23. Where any book, record, or computer-stored information referred to in this Act is not in English or Tongan, the Chief Commissioner of Revenue may, by notice in writing, require the person keeping the book, record, or computer-stored information to provide, at the person's expense, a translation into English or Tongan by a translator approved by the Chief Commissioner of Revenue.

PART VII
TAXPAYER IDENTIFICATION NUMBER

Taxpayer Identification number

24. (1) The Chief Commissioner of Revenue may for the purposes of identification and cross-checking, require every person liable for income tax or sales tax to apply in the prescribed form for a Taxpayer Identification Number.

(2) Where the Chief Commissioner of Revenue is satisfied that the applicant's identity has been established, he shall issue a Taxpayer Identification Number to the applicant by written notice.

(3) The Chief Commissioner of Revenue shall refuse an application under this section if –

(a) he is not satisfied as to the applicant's true identity; or

(b) the applicant has already been issued with a Taxpayer Identification Number that is still in force.

(4) The Chief Commissioner of Revenue shall serve the applicant with written notice of the decision refusing an application under this section within 14 days.

Cancellation of identification number

25. (1) The Chief Commissioner of Revenue shall, by notice in writing, cancel the Taxpayer Identification Number where he is satisfied that a Taxpayer Identification Number has been issued to -

(a) a person under an identity that is not the person's true identity; or

(b) a person who has already been issued with a Taxpayer identification Number that is still in force.

(2) The Chief Commissioner of Revenue may, at any time, by written notice to a person who has been issued with a Taxpayer Identification Number withdraw the number and issue the person with a new Taxpayer Identification Number.

Quotation of taxpayer identification number

26. The Chief Commissioner of Revenue may require a taxpayer to state the taxpayer's Taxpayer Identification Number in any tax return, notice, or other document used for the purposes of any revenue law.

PART VIII
REPRESENTATIVES

Representatives

27. The Chief Commissioner of Revenue may, by notice in writing, declare individual to a representative of a person for the purposes of this Act.

Liabilities and obligations of representatives

28. (1) Every representative of a person is responsible for performing any duties or obligations imposed by a revenue law on that person, including the payment of tax.

(2) Subject to subsection (4), any tax that, by virtue of subsection (1), is payable by a representative of a person is recoverable from the representative only to the extent of any assets of the person that are in the possession or under the control of the representative.

(3) Every representative shall be personally liable for the payment of any tax due by the representative in that capacity if, while the amount remains unpaid, the representative -

(a) alienates, charges or disposes of any moneys received or accrued in respect of which the tax is payable; or

(b) disposes of or parts with any moneys or funds belonging to the person that are in the possession of the representative or which come to the representative after the tax is payable, is such tax could legally have been paid from or out of such moneys or funds.

(4) Nothing in this section relieves any person from performing any duties or obligations imposed on the person by this Act that the representative of the person has failed to perform.

(5) Where there are two or more representatives of a person, the duties or obligations referred to in this section shall apply jointly and severally to the representatives but may be discharged by any of them.

Liability for tax payable by a company left with insufficient assets

29. (1) This section shall apply where an arrangement has been entered into with the intention or effect of rendering a company unable to satisfy a current or future tax liability under any revenue law.

(2) In this section -

"arrangement" means any contract, agreement, plan, or understanding whether express or implied and whether or not enforceable in legal proceedings;

"associate", in relation to a person, means any other person who acts or is likely to act in accordance with the wishes of the person as a result of any connection between the persons or common ownership or control;

"controlling shareholder", in relation to a company, means any person who beneficially holds, either alone or together with an associate or associate -

(a) 51 per cent or more of the voting rights in the company;

(b) 51 per cent or more of the rights to dividends; or

(c) 51 per cent or more of the rights to capital; and

"director", in relation to a company, means any person occupying the position of director of the company.

(3) Subject to subsection (4), where this section applies, every person who was a director or controlling shareholder of the company at the time the arrangement was entered into shall be jointly and severally liable for the tax liability of the company.

(4) A director of a company shall not be liable under this section for the tax liability of the company where the Chief Commissioner of Revenue is satisfied that the director derived no financial or other benefit from the arrangement and-

(a) the director has on becoming aware of the arrangement, formally recorded with the company his dissent and notified the Chief Commissioner of Revenue in writing; or

(b) the director satisfies the Chief Commissioner of Revenue that, at the time the arrangement was entered into-

(i) the director was not involved in the executive management of the company; and

(ii) the director had no knowledge of, and could not reasonably have been expected to know of the arrangement.

PART IX
INTEREST, PENALTIES, AND OFFENCES

Division I
Interest on Late Payment

Interest on late payment

30. (1) Any person who fails to pay-

(a) any tax; or

(b) any amount specified in a notice served on the person under section 15,

on or before the due date for payment shall be liable for interest at the prescribed rate on the amount unpaid calculated from the date the payment was due to the date the payment is made.

(2) Any interest paid by a person under subsection (1) shall be refunded to the person to the extent that the amount to which the interest relates is found not to have been payable.
Interest payable by a person -

(a) in respect of tax deducted from a payment of salary or wages under section 50 of the Income Tax Act (Cap. 68) or tax deducted from a payment of withholding income under section 71 of the Income Tax Act (Cap. 68); or

(b) in respect of any amount referred to in paragraph (b) of subsection (1),

shall be borne personally by the person and shall not be recoverable from any other person.

(4) Interest payable under this section shall be simple interest.

(5) The Chief Commissioner of Revenue may recover interest on tax due from a person under Part V as if it were tax payable by the person.

(6) Interest payable under this section shall be in addition to any penalty imposed under Division II or any fine imposed under Division III in respect of the same act or omission.

Division II Administrative Penalties

Failure to submit a tax document

31. (1) Any person who fails to submit a tax return or other document as required under any revenue law shall be liable to a penalty of $100 and an additional $10 for each day of default.

(2) For the purposes of subsection (1), a person ceases to be in default-

(a) in the case of a failure to submit a tax return, at the time the Chief Commissioner of Revenue receives the return or raises a default assessment for the period covered by the return; or

(b) in any other case, at the time the document is received by the Chief Commissioner of Revenue.

Non-payment of tax

32. (1) Any taxpayer who fails to pay any tax by the due date shall be liable to a penalty of 3 per cent of the amount of unpaid tax, plus an additional amount of 5 per cent of the tax that remains unpaid on the fifteenth day of each month following the due date.

(2) Any penalty paid by a taxpayer under this section shall be refunded to the taxpayer to the extent that the tax to which the penalty relates is found not to have been payable.

(3) Any penalty imposed under this section is in addition to interest payable under section 30.

(4) Any penalty payable by a person in respect of tax deducted from a payment of salary or wages under section 50 of the Income Tax Act (Cap. 68) or tax deducted from a payment of withholding income under section 71 of the Income Tax Act (Cap. 68) shall be borne personally by that person and shall not be recoverable from any other person.

Failure to maintain records

33. Any taxpayer who fails to maintain proper accounts, documents, or records in accordance with the requirements of any revenue law shall be liable to a penalty equal to 25 per cent of the amount of tax payable by the taxpayer for the tax period to which the failure relates.

False or misleading statements

34. (1) Any person who makes a false or misleading statement or omits from such statement any material particular which lessens his tax liability shall be liable to a penalty of 25 per cent of the tax shortfall.

(2) No penalty shall be imposed under this section where -

(a) the tax shortfall arose as a result of a taxpayer taking an objection on the application of the relevant revenue law to the taxpayer's position; or

(b) the person who made the statement did not know and could not reasonably be expected to know that the statement was false or misleading in a material particular.

(3) Nothing in this section, prevents the imposition of interest under section 30 in respect of a tax shortfall if the tax is not paid by the due date.

(4) In this section a statement may be made in writing or orally to a taxation officer under any revenue law, and shall include a statement made –

(a) in any application, certificate, declaration, notification, tax return, objection, or other document made, prepared, given, submitted, or lodged under any revenue law;

(b) in any information furnished under any revenue law;

(c) in any document furnished otherwise than pursuant to any revenue law;

(d) in answer to a question asked; or

(e) to another person with the knowledge or reasonable expectation that the statement would be conveyed to a taxation officer.

Miscellaneous

35. (1) Liability to a penalty shall be calculated separately with respect to each section in this Division.

(2) Where a penalty has been paid under this Division and the Chief Commissioner of Revenue institutes a prosecution under Division III of this Part in respect of the same act or omission, the Chief Commissioner of Revenue shall refund the amount of penalty paid, and the penalty shall not be payable unless the prosecution is withdrawn.

(3) The Chief Commissioner of Revenue shall -

(a) make an assessment of any penalty imposed under this Division; and

(b) serve a notice of the assessment on the person subject to the penalty, which notice shall state the amount of penalty payable and the due date for payment.

(4) A person liable to pay penalty may apply, in writing, to the Chief Commissioner of Revenue for remission of the penalty payable.

(5) The Chief Commissioner of Revenue may, upon application under subsection (4) or of his own motion, remit, in whole or in part, any penalty payable by a person.

Division III
Offences and Penalties

Failure to deliver tax return

36. Any taxpayer who without reasonable cause fails to deliver a tax return by the due date, or within such further time as the Chief Commissioner of Revenue may allow under section 4, commits an offence and shall be liable upon conviction to a fine not exceeding $10,000.

Failure to comply with notice

37. Any person who, without reasonable excuse, fails to comply with a notice served on the person under section 15 commits an offence and shall be liable upon conviction to a fine not exceeding $10,000.

Failure to comply with section 18

38. Any liquidator who fails to comply with section 18 commits an offence and shall be liable upon conviction to a fine not exceeding $10,000.

Failure to comply with section 19

39. Any person who fails to comply with an order under section 19 (2) or a notice under section 19 (4) commits an offence and shall be liable upon conviction to a fine not exceeding $10,000.

Failure to maintain proper records

40. Any taxpayer who fails to maintain proper accounts, documents, or records in accordance with the requirements of any revenue law commits an offence and shall be liable upon conviction -

(a) where the taxpayer knowingly failed to maintain proper accounts, documents, or records, to a fine not exceeding $10,000 or to imprisonment for a term not exceeding 3 years, or both; or

(b) in any other case, to a fine not exceeding $5,000.

Failure to provide assistance

41. Any person who fails to provide facilities and assistance as required by section 21(4) commits an offence and shall be liable upon conviction to a fine not exceeding $10,000.

Failure to comply with a section 22 notice

42. Any person who, without reasonable explanation, fails to comply with a notice under section 22 commits an offence and shall be liable upon conviction to a fine under section 22 commits an offence and shall be liable upon conviction to a fine not exceeding $10,000.

False identification number

43. (1) Any person who knowingly and fraudulently uses a false Taxpayer Identification Number on any return or document prescribed or used for the purposes of any revenue law commits an offence and shall be liable upon conviction to a fine not exceeding $10,000 or to imprisonment for a term not exceeding 3 years, or both.

(2) A person who uses the Taxpayer Identification Number of another person shall be treated as having used a false Taxpayer Identification Number, except where the person has used the Taxpayer Identification Number of another person with permission of that other person on a document relating to the tax affairs of that other person.

False statements

44. (1) Any person who knowingly makes a false or misleading statement or omits from such statement any material particular commits an offence and shall be liable upon conviction to a fine not exceeding $10,000 or imprisonment for a term not exceeding 3 years, or both; or

(2) Under this section it is a defence to a prosecution if the person who made the statement did not know and could not reasonably be expected to know that the statement was false or misleading.

(3) Section 34(4) shall apply in determining whether a person has made a statement to a taxation officer.

Obstruction

45. Any person who wilfully obstructs a taxation officer in the performance of duties under any revenue law commits an offence and shall be liable upon conviction to a fine not exceeding $3,000 or to imprisonment for a term not exceeding one year, or both.

Abetting

46. Any person who aids, abets, assists, incites, or induces another person to commit an offence under any revenue law commits an offence and shall be liable upon conviction to the same penalty as the principal offender.

Offences by companies

47. (1) Where an offence under any revenue law is committed by a company, every person who, at the time the offence was committed was -

(a) a director, principal officer, general manager, secretary, or other similar officer of the company; or

(b) acting or purporting to act in that capacity, shall be treated as having committed the offence.

(2) Subsection (1) shall not apply to a person where -

(a) the offence was committed without that person's consent or knowledge; and

(b) the person having regard to the nature of the person's functions and all the circumstances has exercised reasonable diligence to prevent the commission of the offence.

Compound offences

48. (1) The Chief Commissioner of Revenue may, where any person has committed an offence under this Division except under sections 36, 40 or 44, before or after the institution of proceedings, compound such offence and order the person, by notice in writing, to pay the amount specified in the notice and such amount shall not exceed the amount of the maximum fine prescribed for the offence.

(2) The Chief Commissioner of Revenue shall compound an offence under this section only if the offender admits in writing that he committed the offence.

(3) Where the Chief Commissioner of Revenue compounds an offence under this section, the notice shall -

(a) specify the offence committed, the sum of money to be paid, and the due date for payment;

(b) have a copy of the written admission attached;

(c) be served on the offender;

(d) be final and not subject to any appeal.

(4) Where the Chief Commissioner of Revenue compounds an offence under this section, the offender shall not be liable for prosecution or penalty in respect of that offence.

Limitation of action

49. The prosecution of an offence under this Division may be instituted at y time within 5 years after the commission of the offence.

PART X
RULINGS

Orders and rulings

50. (1) The Chief Commissioner of Revenue may publish orders and rulings of his application of the revenue law.

(2)  An order or ruling published under this section is binding on the Chief Commissioner of Revenue until revoked.

Written Rulings

51. (1) The Chief Commissioner of Revenue may, upon application in writing by a taxpayer, issue to the taxpayer a written ruling setting out the Chief Commissioner of Revenue's position regarding the application of a revenue law to a transaction entered into, or proposed to be entered into, by the taxpayer.

(2) Where -

(a) the taxpayer has made a full and true disclosure of all aspects of the transaction relevant to the ruling; and

(b) the transaction has proceeded in all material respects as described in the taxpayer's application for the ruling,

the ruling shall be binding on the Chief Commissioner of Revenue.

PART XI
FORMS AND NOTICES

Forms and notices, authentication of documents

52. (1) The Chief Commissioner of Revenue shall make documents prescribed by Regulations available.

(2) A notice or other document issued or served by the Chief Commissioner of Revenue under any revenue law shall be authenticated by bearing the official stamp of the Revenue Services.

Service of notices

53. (1) Subject to this Act, any notice or other document required to be served on a person for the purposes of any revenue law shall be treated as properly served on the person if -

(a) personally served on the individual or his representative;

(b) left at the person's usual or last known place of abode or business in Tonga; or

(c) sent by registered post to his last known address.

(2) Service of any notice or document on the town officer for that area in accordance with this section shall be treated as properly served on the person on receipt of written confirmation of such officer within 30 days that he has served it on the person.

(3) The validity of service of any notice under a revenue law shall not be challenged after the notice has been wholly or partly complied with.

PART XII
ADMINISTRATION

Division I
Revenue Services Department

Revenue Services Department

54. (1) The Revenue Services Department shall be established within the Ministry of Finance.

(2) The Revenue Services Department shall be headed by a Commissioner and assisted by Deputy Commissioners who shall be appointed according to law.

Taxation Officers

55. (1) The Chief Commissioner of Revenue shall be responsible for the administration of revenue law.

(2) The Commissioner shall act in accordance with any directions given by the Chief Commissioner of Revenue.

(3) All taxation officers shall be appointed according to law and shall wear an official Revenue Services identification card while conducting official business.

Delegation

56. (1) The Chief Commissioner of Revenue may delegate in writing any duty, power, or function conferred under this Act.

(2) The Chief Commissioner of Revenue may, at any time, revoke in writing any delegation under this section.

Confidentiality

57. (1) All documents and information coming into a taxation officer's possession or knowledge in connection with the performance of duties under any revenue law shall be confidential.

(2) Nothing in subsection (1) shall prevent the disclosure of any document or information to -

(a) the Tax Tribunal or Supreme Court in relation to proceedings under this Act;

(b) any person in the service of Government in a revenue or statistical department where such disclosure is necessary for the performance of the person's official duties;

(c) the Auditor-General or any person authorised by the Auditor-General where such disclosure is necessary for the performance of official duties; or

(d) to the government of another country with which Tonga has an agreement, to the extent permitted under that agreement.

(3) All documents or information received by a person under subsection (2) shall be confidential.

(4) Any person who contravenes this section commits an offence and shall be liable upon conviction to a fine not exceeding $10,0000 or to imprisonment for a term not exceeding 3 years, or both.

(5) In this section, "taxation officer" means any person employed by the Revenue Services Department in any capacity.

Division II
Tax Tribunal

Tax Tribunal

58. There shall be a Tax Tribunal, to hear applications for review of reviewable decisions.

Appointment of members

59. (1) The Tax Tribunal shall consist of a President and 5 other members of whom 3 shall constitute a quorum.

(2)	(a) The Chief Justice shall appoint a Judge of the Supreme Court as President of the Tax Tribunal.

(b) The President shall hold that office as long as he remains a Judge of the Supreme Court, or until he resigns as President by notice in writing to the Chief Justice.

(3) The Chief Commissioner of Revenue shall, with the consent of Cabinet, appoint the members of the Tax Tribunal.

(4) Subject to subsection (5), a person may be appointed as a member if he -

(a) is enrolled as a law practitioner of the Supreme Court;

(b) is a member of the Institute of Chartered Accountants of Tonga;

(c) was previously engaged as a taxation officer; or

(d) has special knowledge, experience, or skills relevant to the functions of the Tax Tribunal.

(5) The following persons shall not be appointed as a member-

(a) a person who has under any revenue law, been convicted of an offence, or has been liable to a penalty; or

(b) an undischarged bankrupt.

(6) A member shall be appointed for a term of five years and shall be eligible for re-appointment.

(7) The Chief Commissioner of Revenue shall remove, with the consent of Cabinet, by notice in writing any member who-

(a) is an undischarged bankrupt;

(b) is unable to perform the duties of office or for misconduct; or

(c) gives written notice of his resignation.

Review of Reviewable decision

60. (1) Any person who is dissatisfied with a reviewable decision may apply to the Tax Tribunal for review of the decision.

(2) An application under subsection (1) -

(a) shall be in writing in the prescribed form;

(b) shall be lodged with the Tribunal within 30 days after the person making the application has been served with notice of the reviewable decision; and

(c) shall be accompanied by the prescribed fee.

(3) The Tax Tribunal may, upon application in writing, extend the time for the making an application to the Tribunal for a review of a reviewable decision.

(4) An application to the Tax Tribunal shall serve a copy of the application on the Chief Commissioner of Revenue within 5 days of lodging the application with the Tribunal.

(5) The President may make rules for the conduct of hearings before the Tax Tribunal.

Decision of Tax Tribunal

61. (1) Where -

(a) the application relates to an objection decision, the Tax Tribunal shall make an order as set out in section 9; or

(b) the application relates to any other reviewable decision, the Tribunal may make an order to affirm, vary, or set aside the decision.

(2) The Tax Tribunal shall-

(a) make a written decision on an application for review as soon as practicable after the hearing has been completed; and

(b) cause a copy of its decision to be served on each party to the proceeding within 7 days of the decision.

(3) A decision referred to in subsection (2) shall include the Tax Tribunal's reasons for the decision and its findings on material questions of fact and reference to the evidence or other material on which those findings were based.

(4) Subject to subsection (6), all decisions of the Tax Tribunal shall be public records.

(5) An authenticated copy of the decision shall be received in court proceedings in accordance with section 49 of the Evidence Act (Cap. 15).

(6) In releasing information or allowing access to information under subsection (4), the Tax Tribunal shall ensure that-

(a) the identity and affairs of the applicant and any other person concerned shall be concealed; and

(b) trade secrets or other confidential information are not disclosed.

PART XIII
MISCELLANEOUS

Regulations

62. The Chief Commissioner o f Revenue may, with the consent of Cabinet, make regulations -

(a) prescribing forms and fees required under this Act;

(b) for the administration of the Tax Tribunal; and

(c) for the proper and efficient administration of this Act.

Transition

63. (1) All appointments made under the Revenue Administration Act 2000 and subsisting on the date this Act comes into force shall be treated as appointments made under this Act.

(2) Subject subsections (3), (4), and (5), this Act shall apply to any act or omission occurring, or any taxation assessment made, before this Act came into force.

(3) Any appeal or prosecution commenced before this Act came into force shall be continued and disposed of as if this Act had not come into force.

(4) Where the period for any application, appeal, or prosecution had expired before this Act came into force, nothing in this Act shall be construed as enabling the application, appeal, or prosecution to be made under this Act this Act by reason only of the fact that a longer period is specified in this Act.

(5) Any tax liability that arose before this Act came into force may be recovered under this Act, but without prejudice to any action already taken for the recovery of the tax.

Passed in the Legislative Assembly this 12th day of November, 2002.

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TONGA

'Oku ou loto ki ai,

TAUFA'AHAU TUPOU IV,
23 'o Tisema, 2002.

LAO KI HONO PULE'I 'O E NGAAHI NGAUE
TANAKI PA'ANGA HU MAI 2002

FAKAHOKOHOKO 'O E NGAAHI KUPU

KUPU:

KONGA I TALATEU

1. Hingoa nounou mo e kamata'anga
2. 'Uhinga'i Lea

KONGA II
NGAAHI FAKAMATALA TUKUHAU

3. 'Oatu 'o e ngaahi fakamatala tukuhau
4. Fakaloloa 'o e taimi ke 'omai 'a e fakamatala tukuhau
5. Fakamatala tukuhau kuo fakahoko totonu

KONGA III
NGAAHI TU'UTU'UNI TUKUHAU

6. Ngaahi tu'utu'uni tukuhau
7. 'Ikai ke uesia 'e ha fehalaaki 'a e fakalao

KONGA IV
NGAAHI TU'UTU'UNI TUKUHAU

8. Launga
9. Toe siofi 'o e tu'utu'uni launga
10. Tangi ki he Fakamaau'anga Lahi
11. Fakahoko 'o e tu'utu'uni
12. Ngaahi kupu fakalukufua

KONGA V
TANAKI 'O E TUKUHAU

13. Totongi 'o e tukuhau
14. Tukuhau mo'ua ki he Kalauni
15. Tanaki tukuhau
16. Liliu 'o e tohi fakaha tanaki tukuhau
17. Faitatau ki he tohi fakaha
18. Tokotaha veteki fakalao
19. Tapuni fakataimi 'o e pisinisi

KONGA VI
TAUHI MO E TANAKI 'O E NGAAHI FAKAMATALA

20. 'Akauni mo e ngaahi lekooti
21. Mafai ke hu mo kumi
22. Fakamatala 'oku fiema'u
23. Fakatonulea 'o e ngaahi lekooti

KONGA VII
FIKA TUKUHAU

24. Fika tukuhau 'a e taha tukuhau
25. Tamate'i 'o e Fika Tukuhau
26. Fakaha 'o e Fika Tukuhau

KONGA VIII
FIKA TUKUHAU

27. Fakafofonga
28. Ngaahi mo'ua mo e ngaahi fatongia 'o e kau fakafofonga
29. Mo'ua tukuhau ke totongi 'e ha kautaha kuo 'ikai 'i ai ha koloa mo pa'anga fe'unga

KONGA IX
TOTONGI TUPU, TAUTEA FAKANGAUE MO E NGAAHI HIA

Vahe I - Totongi Tupu 'i he Totongi Tomui

30. Totongi Tupu 'i he Totongi Tomui

Vahe II - Tautea Fakangaue

31. 'Oku 'ikai fakahu ha tohi tukuhau
32. 'Ikai totongi 'a e tukuhau
33. 'Ikai tauhi 'a e ngaahi lekooti
34. Ngaahi fakamatala loi pe takihala
35. Ngaahi me'a kehe

Vahe III -Ngaahi Hia mo e Tautea

36. 'Ikai fakahu 'a e fakamatala tukuhau
37. 'Ikai talangofua ki he fakaha tohi
38. 'Ikai talangofua ki he kupu 18
39. 'Ikai talangofua ki he kupu 19
40. 'Ikai tauhi 'a e ngaahi lekooti totonu
41. 'Ikai ke 'oatu ha tokoni
42. 'Ikai ke fai pau ki ha tohi fakaha 'i he kupu 22
43. Fika tukuhau loi
44. Ngaahi fakamatala loi
45. Fakafaingata'a'ia'i
46. Kaunga hia
47. Fai hia 'a e ngaahi kautaha
48. Hia fakalahi
49. Fakangatangata 'o e faka'ilo

KONGA X
NGAAHI TU'UTU'UNI

51. Ngaahi tu'utu'uni tohi
50. Ngaahi fekau mo e ngaahi tu'utu'uni

KONGA XI
NGAAHI FOOMU MO E NGAAHI TOHI FAKAHA

52. Fakamo'oni 'o e ngaahi foomu mo e ngaahi tohi fakaha 53. Tufa 'o e ngaahi tohi fakaha

KONGA XII
PULE'I

Vahe I - Ngaahi Ngaue Tanaki Pa'anga Hu Mai

54. Ngaahi Ngaue ki he Tanaki Pa'anga Hu Mai
55. Kau 'ofisa tukuhau
56. Tuku atu 'o e mafai
57. Malu (Confidentiality)

Vahe II - Fakatonutonu'anga Tukuhau

58. Fakatonutonu'anga Tukuhau
59. Fakanofo 'o e kau memipa
60. Vakai'i 'o e tu'utu'uni 'oku ala 'eke'i
61. Tu'utu'uni 'a e Fakatonutonu'anga Tukuhau

KONGA XIII
NGAAHI ME'A KEHE

62. Ngaahi Tu'utu'uni
63. Fakataimi

------------------------------------------------

Fika 28 'o e 2002.

KO E LAO
KE TU'UTU'UNI KI HONO PULE'I 'O E NGAAHI NGAUE TANAKI PA'ANGA HU MAI

[12 '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:

KONGA I
TALATEU

Hingoa nounou mo e kamata-'anga

1. (1) 'E ui 'a e Lao ni ko e Lao ki hono Pule'i 'o e Ngaahi Ngaue Tanaki Pa'anga Hu Mai 2002.

(2) Kuo pau 'e kamata ngaue'aki 'a e Lao ni 'i ha 'aho 'e tu'utu'uni 'e he 'Ene 'Afio' 'i he Fakataha Tokoni.

'Uhinga'i lea

2. (1) 'I he Lao' ni, tukukehe ka fiema'u ha toe 'uhinga kehe 'i hono tu'unga':

"Komisiona Pule ki he Pa'anga Hu Mai" 'oku 'uhinga ki he Minisita Pa'anga;

"Komisiona" 'oku 'uhinga ki he Komisiona 'o e Ngaahi Ngaue Tanaki Pa'anga Hu Mai 'oku fokotu'u fakatatau ki he Lao';

"ta'u fakapa'anga" 'oku 'uhinga ki he vaha'a taimi ko e mahina 'e 12 'oku ngata 'i he 'aho 30 'o Sune 'o ha ta'u pe;

"tukuhau vahenga" 'oku 'uhinga ki ha tukuhau vahenga kuo hilifaki 'e he Lao ki he Tukuhau Vahenga (Vahe 68);

"tokotaha veteki fakalao" 'oku 'uhinga ki ha taha kuo fokotu'u pe 'oku ne ma'u 'a e lakanga ko e tokotaha veteki fakalao, tokotaha fakahoko mo'ua, talasiti 'i he mo'ua hulu 'oku 'ikai lava 'o totongi pe tokotaha mnkesi 'oku ne ma'u, pe 'i ha koloa 'a ha pekia ko e tokotaha fakahoko tohi tuku;

"fakafofonga" 'oku 'uhinga 'i he fekau'aki mo e -

(a) tokotaha 'oku mo'ua 'i ha faingata'a fakalao, ki he taha 'oku ne tauhi pe ko e pule 'oku ne ma'u pe 'oku 'i ai 'a 'ene totonu ke ne ma'u vahenga ma'a e, pe ke 'conga ki he tokotaha ko ia;

(b) kautaha, ki he 'ofisa pule ngaue;

(c) kautaha kaunga ngaue pisinisi (partnership), ki ha taha kaunga tonu (partner) pe 'i he kautaha kaunga ngaue pisinisi;

(d) talasiti (trust) kau ai 'a e koloa 'a ha pekia, ko ha tokotaha talasiti (trustee) 'o e talasiti mo ha tokotaha fakahoko tohi tuku pe tokotaha pule'i 'o e koloa ko ia;

(e) kautaha 'a ha kakai 'oku 'ikai ko ha kautaha kaunga ngaue pisinisi pe kautaha, ki ha tokotaha ko hono fatongia ko hono tokanga'i 'a hono hu mai mo totongi atu 'a e pa'anga pe sino'i pa'anga ma'a e kautaha ko ia;

(f) pule'anga ki ha tokotaha ko hono fatongia ko hono tokanga'i 'a hono hu mai mo totongi atu 'a e pa'anga pe sino'i pa'anga ma'ae Pule'anga;

(g) sino fakapule'anga fakavahefonua 'i Tonga, ki ha tokotaha ko hono fatongia ko hono tokanga'i 'a hono hu mai mo totongi atu 'a e pa'anga pe sino'i pa'anga ma'ae sino fakapule'anga fakavahefonua';

(h) pule'anga muli pe ko ha va'a fakapolitikale 'o ha pule'anga muli, ki ha tokotaha ko hono fatongia ko hono tokanga'i 'a hono hu mai mo totongi atu 'a e pa'anga pe sino'i pa'anga 'i Tonga' ni ma'ae pule'anga pe ko e va'a fakapolitikale 'o e pule'anga;

(i) tokotaha 'oku 'ikai nofo fonua, ki ha taha 'oku ne pule'i 'a e Ngaahi me'a 'a e taha ko is 'i Tonga' ni, 'o kau ai ha pule 'o ha pisinisi 'a e taha ko is 'i Tonga' ni;

(j) tokotaha veteki fakalao fekau'aki mo e tokotaha ko ia, ko e tokotaha veteki fakalao; pe

(k) fakafofonga 'o ha taha tukuhau vahenga 'o fakatatau ki he Lao ki he Tukuhau Vahenga (Vahe 68);

"lao ki he pa'anga hu mai" 'oku 'uhinga ki he -

(a) Lao ki he Tukuhau Vahenga (Vahe 68), Lao ki he Tukuhau Fakatau Atu (Vahe 69), mo e Lao' ni mo e

(b) Konga XII, Vahe I, kuo pau ko e "lao ki he pa'anga hu mai" 'e toe 'uhinga is ki he Lao ki he Ngaahi Tute mo e Tute 'Ekisia (Vahe 67), Lao ki he Ngaahi Tute Sitamipa (Vahe 70), Lao ki he Tukuhau Taulanga mo e Ngaue (Vahe 71), Lao ki he Tukuhau Fakatau Lolo (Vahe 72), mo e Lao ki he Positi 'Ofisi (Vahe 95);

"tu'utu'uni 'e ala 'eke'i" 'oku 'uhinga ki ha:

(a) tu'utu'uni launga 'a is 'oku faka'uhinga 'i he kupu 8(6); pe

(b) tohi fakamatala 'a is fakatatau ki he kupu 246 'o e Lao ki he Ngaahi Tute mo e Tute 'Ekisia ki he lahi 'o e pa'anga tute ke totongi;

"tukuhau fakatau atu" 'oku 'uhinga ki ha tukuhau fakatau atu 'oku hilifaki 'e he Lao ki he Tukuhau Fakatau Atu (Vahe 69);

"tukuhau" 'oku 'uhinga ki:

(a) ha tukuhau vahenga, 'o kau ai ha tukuhau ta'ofi kuo hilifaki 'e he kupu 70(2) 'o e Lao ki he Tukuhau Vahenga (Vahe 68);

(b) ha pa'anga tukuhau kuo to'o mei ha totongi 'o ha vahenga fakatatau ki he kupu 50 'o e Lao ki he Tukuhau Vahenga (Vahe 68);

(c) ha pa'anga tukuhau kuo to'o mei hano totongi 'o ha vahenga ta'ofi fakatatau ki he kupu 71 'o e Lao ki he Tukuhau Vahenga Vahenga (Vahe 68);

(d) ha tukuhau fakatau atu; pea

(e) kau ai ha tautea kuo hilifaki 'i he Lao' ni;

"fakafuofua tukuhau" 'oku 'uhinga ki ha:

(a) fakafuofua kuo fai 'e he Komisiona Pule ki he Pa'anga Hu Mai 'o ha tukuhau vahenga, tukuhau fakatau atu pe tautea;

(b) tu'utu'uni pau 'o ha lahi 'o e mole' 'e he Komisiona Pule ki he Pa'anga Hu Mai fakatatau ki he kupu 41(2) 'o e Lao ki he Tukuhau Vahenga (Vahe 68); pe

(c) tu'utu'uni pau kuo fai 'e he Komisiona Pule ki he Pa'anga Hu Mai 'i he kupu 49(3) 'o e Lao ki he Tukuhau Vahenga (Vahe 68);

"tu'utu'uni fakatukuhau" 'oku 'uhinga ki ha:

(a) fakafuofua fakatukuhau;

(b) tu'utu'uni 'a e Komisiona Pule ki he Pa'anga Hu Mai 'i he kupu 4(2);

(c) tu'utu'uni 'a e Komisiona Pule ki he Pa'anga Hu Mai 'i he kupu 8(4);

(d) tu'utu'uni 'a e Komisiona Pule ki he Pa'anga Hu Mai 'i he kupu 13(3) pe 13(6);

(e) tu'utu'uni 'a e Komisiona Pule ki he Pa'anga Hu Mai ke 'oatu ha tohi fanongonongo fakatatau ki he kupu 15(3) pe 16(3);

(f) tu'utu'uni pau 'a e Komisiona Pule ki he Pa'anga Hu Mai fakatatau ki he kupu 18(2) pe 18(3);

(g) tu'utu'uni 'a e Komisiona Pule ki he Pa'anga Hu Mai 'i he kupu 24(3) pe 25(1);

(h) tu'utu'uni 'a e Komisiona Pule ki he Pa'anga Hu Mai 'i he kupu 27, ke tu'utu'uni ki ha taha ke fakahoko ha tokotaha ko e fakafofonga 'o ha taha; pe

(i) tu'utu'uni 'a e Komisiona Pule ki he Pa'anga Hu Mai 'i he kupu 35(5) 'i ha kole ke fakamolemole'i, ha konga pe koloa, ha tautea 'oku totonu ke totongi 'e ha taha;

"'ofisa tukuhau" 'oku 'uhinga ki he Komisiona Pule ki he Pa'anga Hu Mai, Komisiona', mo ha 'ofisa 'o e Ngaahi Ngaue Tanaki Pa'anga Hu Mai kuo fokotu'u 'i he Lao' ni;

"taha tukuhau" 'oku 'uhinga ki ha taha pe ki hono fakafofonga:

(a) ko ha taha tukuhau fakatatau ki he Lao ki he Tukuhau Vahenga (Vahe 68);

(b) 'oku fiema'u ke to'o tukuhau mei ha totongi vahenga fakatatau ki he kupu 50 'o e Lao ki he Tukuhau Vahenga (Vahe 68);

(c) 'oku fiema'u ke to'o tukuhau mei ha tukuhau ta'ofi fakatatau ki he kupu 71 'o e Lao ki he Tukuhau Vahenga (Vahe 68);

(d) ko ha taha fakatau atu fakatatau ki he Lao ki he Tukuhau Fakatau Atu (Vahe 69); pe

(e) ko ha taha 'oku ala mo'ua ki ha tautea 'i he Lao' ni;

"vaha'a taimi tukuhau" fekau'aki mo ha taha tukuhau 'oku 'uhinga 'i he:

(a) tukuhau vahenga, ko e ta'u fakapa'anga 'a e taha tukuhau ki he taumu'a 'o e tukuhau ko ia;

(b) tukuhau, kuo to'o fakatatau ki he kupu 50 pe 71 'o e Lao ki he Tukuhau Vahenga (Vahe 68), ki he vaha'a taimi 'oku fekau'aki mo e to'o ko ia;

(c) tukuhau fakatau atu, ko e vaha'a taimi ke totongi ai 'e he taha tukuhau 'i he kupu 5(1) 'o e Lao ki he Tukuhau Fakatau Atu (Vahe 69);

"fakamatala tukuhau" 'oku 'uhinga ki ha -

(a) fakamatala pa'anga hu mai fakaaa'u 'i he kupu 39 'o e Lao ki he Tukuhau Vahenga (Vahe 68);

(b) fakamatala pa'anga hu mai 'i he kupu 40 'o e Lao ki he Tukuhau Vahenga (Vahe 68);

(c) fakamatala fakafehoanaki 'i he kupu 59 (1) 'o e Lao ki he Tukuhau Vahenga (Vahe 68);

(d) fakamatala 'i he kupu 73 (a) 'o e Lao ki he Tukuhau Vahenga (Vahe 68);

(e) fakamatala tukuhau fakatau atu 'i he kupu 5(2) 'o e Lao ki he Tukuhau Fakatau Atu (Vahe 69); pe

(f) fakamatala tukuhau fakatau 'i he kupu 6(1) 'o e Lao ki he Tukuhau Fakatau Atu (Vahe 69);

"Fakatonutonu'anga Tukuhau" 'oku 'uhinga is ki he Fakatonu-tonu'anga Tukuhau kuo fokotu'u 'i he kupu 58 'o e Lao ni.

(2) 'I hano ngaue'aki 'a e Lao ni 'i ha lao ki he pa'anga hu mai, ko ha ngaahi lea 'oku 'ikai ke faka'uhinga 'i he Lao ni ka 'oku faka'uhinga 'i he lao ko ia, kuo pau ke ne ma'u 'a e 'uhinga tatau.

KONGA II
NGAAHI FAKAMATALA TUKUHAU

'Oatu 'o e ngaahi fakamatala tukuhau

3. (1) 'E ngofua ki he Komisiona Pule ki he Pa'anga Hu Mai, ke ne fakaha 'i ha tohi, kapau kuo 'ikai ke 'omai 'e ha taha ha fakamatala tukuhau fakatatau ki he fiema'u 'a ha lao ki he pa'anga hu mai, ke ne tu'utu'uni ki ha taha tukuhau ke ne 'omai 'a e fakamatala kimu'a 'i he 'aho 'oku ha 'i he tohi.

(2) 'E ngofua ki he Komisiona Pule ki he Pa'anga Hu Mai, ke ne fakaha 'i ha tohi, kapau kuo 'ikai ke fiemalie ki ha fakamatala tukuhau kuo 'omai 'e ha taha tukuhau ke ne tu'utu'uni ki he taha tukuhau ke ne 'omai ha:

(a) fakamatala 'oku kehe pe ha fakamatala 'oku to e kakato ange; pe

(b) toe fakamatala kehe 'oku fakaha 'i he tohi,

kimu'a 'i he 'aho 'oku ha 'i he tohi.

Fakaloloa 'o e taimi ke 'omai 'a e fakamatala tukuhau

4. (1) 'E ngofua ki ha taha tukuhau kuo fiema'u ke ne 'omai ha fakamatala tukuhau ke ne kole 'i ha tohi ki he Komisiona Pule ki he Pa'anga Hu Mai ki ha fakaloloa 'o e taimi pea kuo pau ke fai 'a e kole ko is kimu'a 'i he 'aho na'e 'uluaki fiema'u ki ai 'a e fakamatala tukuhau 'oku fekau'aki mo e kole ko ia.

(2) 'E ngofua ki he Komisiona Pule ki he Pa'anga Hu Mai, 'i he'ene fiemalie 'oku 'i ai ha 'uhinga lelei, ke ne tali ha kole 'i he kupu ni pea kuo pau ke ne fakaha 'a 'ene tu'utu'uni ko is ki he tokotaha kole.

(3) Kuo pau 'e 'ikai laka 'i he 'aho 'e 30 ha fakaloloa taimi 'i he kupu ni tukukehe ka 'oku ngofua ki he Komisiona Pule ki he Pa'anga Hu Mai ke ne foaki ha fakaloloa taimi laka 'i he 'aho 'e 30 ha 'uhinga mahu'inga.

(4) Kuo pau ko ha fakaloloa taimi kuo foaki 'e he kupu ni 'e 'ikai ke ne liliu 'a e 'aho ke totongi ha tukuhau 'oku fekau'aki mo e fakamatala tukuhau ko ia.

Fakamatala tukuhau kuo fakahoko totonu

5. Kuo pau ko ha fakamatala tukuhau 'oku lau kuo fakahoko 'e ha pe ma'a ha taha tukuhau ke lau is kuo fakahoko 'e he taha tukuhau ko ia, pe 'i ha'ane fakamafai tukukehe ka 'i ai ha fakamo'oni 'oku kehe mei ai.

KONGA III
NGAAHI TU'UTU'UNI TUKUHAU

Ngaahi tu'utu'uni tukuhau

6. Tukukehe 'i ha fakatonutonu fakalao fakatatau ki he Konga IV 'o e Lao ni -

(a) kuo pau 'e 'ikai fakakikihi'i ha tu'utu'uni tukuhau 'a e Fakatonutonu'anga Tukuhau 'i ha fakamaau'anga pe, pe 'i ha toe fakatonutonu fakalao kehe 'i ha fa'ahinga 'uhinga pe;

(b) kuo pau ke lau 'oku tonu 'a e lahi 'o e pa'anga mo e fakaikiiki 'o e fakafuofua tukuhau kotoa pe pea kuo pau ko e mo'ua 'a e taha tukuhau 'e fakapapau'i 'o fakatatau ki ai.

'Ikai ke uesia 'e he fehalaaki 'a e fakalao

7. Ko e fakalao 'o ha tu'utu'uni tukuhau pe ko ha tohi fakaha 'o ha tu'utu'uni tukuhau pe ko ha tohi kehe 'oku lau na'e fa'u'tuku atu, pe fakahoko 'i ha lao ki he pa'anga hu mai, kuo pau 'e 'ikai;

(a) ke tamate'i pe lau 'oku ta'e'aonga pe 'e ala fakata'e'aonga'i koe'uhi pe ko ha tonounou fakafounga; pe

(b) uesia 'e ha hala, fehalaaki, pe 'ikai fakaha ha me'a 'oku ha ai,

kapau ko hono fa'unga mo hono ola 'oku fakatatau ki he lao ki he pa'anga hu mai na'e fa'u, tuku atu, pe fakahoko fakatatau ki ai pea ko e tokotaha 'oku fakafuofua'i pe 'oku 'uhinga ke fakafuofua'i pe uesia 'e he tu'utu'uni pe tohi ko ia, kuo vahe'i is 'i he tohi 'o fakatatau ki ha mahino 'oku anga maheni.

KONGA IV
NGAAHI LAUNGA MO E TANGI TUKUHAU

Launga

8. (1) Ko ha taha tukuhau 'oku 'ikai fiemalie mo ha tu'utu'uni tukuhau 'e ngofua ke ne 'ohake ha launga ki he tu'utu'uni mo e Komisiona Pule ki he Pa'anga Hu Mai 'i loto 'i he 'aho 30 mei hono fakaha ko is 'a e tu'utu'uni.

(2) Ko ha launga ki ha tu'utu'uni tukuhau kuo pau ke 'i he foomu kuo tu'utu'uni.

(3) 'E ngofua ki ha taha tukuhau 'oku 'ikai fiemalie ki he tu'utu'uni tukuhau ke kole, 'i he tohi, ki he Komisiona Pule ki he Pa'anga Hu mai ke fakaloloa 'a e taimi pea ko e tohi kole ko is kuo pau ke fai is kimu'a he 'aho faka'osi 'o e taimi ke 'o hake ai ha launga 'i he kupu ni.

(4) 'E ngofua ki he Komisiona Pule ki he Pa'anga Hu Mai, 'i he fiemalie 'oku 'i ai 'a e 'uhinga lelei, ke ne tali ha tohi kole 'i he kupu ni pea kuo pau ke fakaha atu 'a e tu'utu'uni ki he taha kole.

(5) Ko ha fakaloloa ki he taimi 'i he kupu ni kuo pau ke 'ikai lahi hake he 'aho 'e taha nima tukukehe 'i ha ngaahi tu'unga makehe 'e ngofua ki he Komisiona Pule ki he Pa'anga Hu Mai ke ne fakaloloa 'o lahi hake he 'aho 'e taha nima.

(6) Kuo pau ki he Komisiona Pule ki he Pa'anga Hu Mai hili hono fakakaukau'i 'a e launga, 'o fakangofua kakato pe konga 'a e launga pe 'ikai fakangofua 'a e launga pea ko 'ene tu'utu'uni kuo pau ke ui ko e "tu'utu'uni launga".

(7) Kuo pau ki he Komisiona Pule ki he Pa'anga Hu Mai ke fakaha 'a e tu'utu'uni launga ki he taha tukuhau 'i loto he 'aho 'e 30.

(8) 'Okapau 'oku te'eki ke fai he Komisiona Pule ki he Pa'anga Hu Mai ha tu'utu'uni launga 'i loto he 'aho 'e 60 mei hono 'o hake 'a e launga, 'e ngofua ki he taha tukuhau ke fili, 'i ha tohi fakaha ki he Komisiona Pule ki he Pa'anga Hu Mai, 'o pehe kuo 'osi fai 'e he Komisiona Pule ki he Pa'anga Hu Mai ha tu'utu'uni ke 'ikai fakangofua 'a e launga.

(9) 'Okapau kuo fakahoko he taha tukuhau ha fili 'i he kupusi'i (8), kuo pau ke pehe kuo 'osi fakaha 'a e fakaha ki he tu'utu'uni launga ki he taha tukuhau 'i he 'aho na'e fakahu ai 'a 'ene tohi fakaha.

Toe siofi 'o e tu'utu'uni launga

9. (1) Ko ha taha tukuhau 'oku 'ikai fiemalie mo ha tu'utu'uni launga 'e ngofua ke kole ki he Fakatonutonu'anga Tukuhau ke toe siofi 'a e tu'utu'uni 'o fakatatau mo e kupu 60.

(2) 'E ngofua ki he Fakatonutonu'anga Tukuhau 'i hono toe siofi 'o ha tu'utu'uni launga ke fakahoko 'a e kotoa 'a e ngaahi mafai mo e ngaahi tau'ataina 'o e Komosiona Lahi 'o e pa'anga Hu Mai 'i he Lao ki he Tukuhau felave'i mo e launga ko ia.

(3) 'Okapau 'oku felave'i ha tohi kole ke toe siofi mo hono sivi'i 'o e tanaki tukuhau, 'e ngofua ki he Fakatonutonu'anga Tukuhau ke fai ha tu'utu'uni ke -

(a) fakapapau'i, fakasi'isi'i, fakalahi pe fakalelei 'a e sivi'i 'o e tanaki tukuhau 'a is 'oku felave'i mo e tu'utu' ni launga; pe

(b) 'ave 'a e fakafuofua tukuhau ki he Komisiona Pule ki he Pa'anga Hu Mai ke toe fakakaukau'i 'o faaktatau ki he ngaahi fakahinohino 'a e Fakamaau'anga.

(4) 'Okapau 'oku felave'i ha toe siofi 'o ha tohi kole mo ha tu'utu'uni tukuhau kae 'ikai ko e fakafuofua tukuhau, 'e ngofua ki he Fakatonutonu'anga Tukuhau ke fai ha tu'utu'uni ke fakapapau'i, liliu, pe tuku ki tafa'aki 'a e tu'utu'uni.

Tangi ki he Fakamaau'anga Lahi

10. Ko ha fa'ahi 'i ha hopo 'i mu'a he Fakatonutonu'anga Tukuhau, 'e ngofua ke tangi ki he Fakamaau'anga Lahi ki ha fehu'i fakalao 'i loto 'i he 'aho 'e 30 'a hono fakaha 'o e tu'utu'uni.

Fakahoko 'o e tu'utu'uni

11. (1) Kuo pau ki he Komisiona Pule ki he Pa'anga Hu Mai 'i loto he 'aho 'e 45 hili -

(a) 'a e tu'utu'uni faka'osi 'a e Fakatonutonu'anga Tukuhau; pe

(b) hono fakaha 'a e tu'utu'uni 'a e Fakamaau'anga Lahi,

ke fakahoko ha ngaue, 'o kau ki ai 'a e fakalelei'i 'o e fakafuofua tukuhau, 'a is 'oku fe'unga ke fakamafai'i 'a e tu'utu'uni.

(2) 'E fai 'aki 'a e tu'utu'uni 'a e Fakatonutonu'anga Tukuhau 'okapau 'e 'ikai 'o hake ha tohi fakaha tangi ki he Failesisita 'o e Fakamaau'anga Lahi 'i he Lao ni.

Ngaahi kupu fakalukufua

12. (1) 'I ha hopo 'i he konga ni, kuo pau ke hilifaki ki he taha tukuhau ke ne fakamo'oni'i –

(a) 'okapau ko ha fakafuofua tukuhau, ko e fakafuofua 'oku fu'u lahi; pe

(b) 'okapau ko ha tu'utu'uni tukuhau kehe, ko e tu'utu'uni na'e 'ikai totonu ke fai pe ko e tu'utu'uni na'e 'ikai totonu ke fai kehe'i.

(2) Ko e tukuhau kuo 'osi totonu ke totongi 'i he fakafuofua tukuhau kuo pau ke totongi neongo kuo 'osi fakahu atu ha launga, tohi kole vakai'i, pe tohi tangi fekau'aki mo e fakafuofua.

(3) Kuo pau ke fakangatangata 'a e tohi kole 'a e taha tukuhau ki he Fakatonutonu'anga Tukuhau pe tangi ki he Fakamaau'anga Lahi, ki he ngaahi tu'unga 'oku fakaha 'i he launga 'a is 'oku felave'i mo e tu'utu'uni launga tukukehe kapau 'oku tali 'e he Fakatonutonu'anga Tukuhau pe Fakamaau'anga ke toe tanaki ha ngaahi tu'unga fo'ou.

KONGA V
TANAKI 'O E TUKUHAU

Totongi 'o e tukuhau

13. (1) 'E ngofua ki ha taha tukuhau ke tohi kole, ki he Komisiona Pule ki he Pa'anga Hu Mai ke fakaloloa 'a e taimi ke totongi 'a e tukuhau kuo 'osi totonu ke totongi pea ko e tohi kole ko is kuo pau ke fai kimu'a 'i he 'aho na'e totonu ke totongi ai.

(2) 'E ngofua ki he Komisiona Pule ki he Pa'anga Hu Mai 'i ha tohi kole 'i he kupu ni, 'i hono fakakaukau'i 'o e ngaahi tu'unga 'o e tohi kole -

(a) ke fakaloloa 'a e taimi ki hono totongi tukuhau kuo 'osi totonu ke totongi; pe

(b) ke fiema'u 'a e taha tukuhau ke totongi fakakongokonga ha tukuhau kuo 'osi totonu ke totongi 'a is 'oku ne tu'utu'uni.

(3) Kuo pau ki he Komisiona Pule ki he Pa'anga Hu Mai ke ne fakaha tohi ki he taha tukuhau 'a e tu'utu'uni.

(4) 'Okapau 'oku tali ha taha tukuhau ke totongi fakakongokonga pea 'ikai totongi 'e he taha tukuhau ko is ha totongi fakakongokonga, ko e kotoa 'o e tukuhau hulu, 'i he taimi 'o e ta'e totongi, kuo pau ke totongi 'i he taimi ko ia.

(5) Kuo pau 'e 'ikai ta'ofi ha mo'ua 'i ha totongi tupu fakatatau ki he kupu 30 mei he 'aho na'e totonu ke totongi ai 'a e tukuhau neongo kuo tali ha fakaloloa 'o e taimi ke totongi fakakongokonga 'a e tukuhau.

(6) Kuo pau ki he Komisiona Pule ki he pa'anga Hu Mai ke ne fakaha tohi ki ha taha tukuhau ha 'aho kehe ke totongi ai 'a e tukuhau 'okapau 'oku 'i ai ha ngaahi 'uhinga lelei 'a e Komisiona Pule ki he Pa'anga Hu Mai ke tui ai 'e mavahe 'a e taha tukuhau ko is mei Tonga ni kimu'a 'a e 'aho 'oku totonu ke totongi ai 'a e tukuhau.

Tukuhau mo'ua ki he Kalauni

14. (1) Ko e tukuhau ko e mo'ua ki he Kalauni pea 'e ngofua ki he Komisiona Pule ki he Pa'anga Hu Mai ke ne faka'ilo 'i he hingoa 'o e Kalauni 'i ha fakamaau'anga ke tanaki mai 'a e tukuhau ko ia.

(2) Fakatatau ki he Konga IV 'o e Lao'ni, ko ha tohi kuo fakamo'oni'i mei he Komisiona Pule ki he Pa'anga Hu Mai 'a is 'oku fakamahino ai 'a e lahi 'a e tukuhau ke totongi kuo pau ke lau is 'i he fakamaau'anga ko e fakamo'oni ki he tukuhau ko ia.

Tanaki tukuhau

15. (1) Ki he ngaahi taumu'a 'o e kupu 15, 16 mo e 17, "taha totongi" 'oku 'uhinga ki ha taha 'oku mo'ua pe 'e malava ke mo'ua 'amui ange ki he taha tukuhau, pe 'oku ne puke pe 'e malava ke ne puke 'amui ange ki he, pe ma'ae, taha tukuhau pe pa'anga ma'a ha taha kehe ke totongi ki he taha tukuhau, pe ma'u ha mafai mei ha taha kehe ke totongi ha pa'anga ki he taha tukuhau pea kau ai 'a e Kalauni.

(2) Kuo pau ke ngaue'aki 'a e kupu ni 'okapau 'oku totonu ki ha taha tukuhau ke totongi ha tukuhau pea -

(a) ko e tukuhau 'oku te'eki ke totongi 'e he taha tukuhau kimu'a he 'aho faka'osi 'o e totongi; pe

(b) 'oku 'i ai ha ngaahi 'uhinga lelei 'a e Komisiona Pule ki he Pa'anga Hu Mai ke tui ai ko e taha totongi tukuhau he 'ikai to ne totongi 'a e tukuhau kimu'a 'i he 'aho 'oku totonu ke totongi ai.

(3) 'E ngofua ki he Komisiona Pule ki he Pa'anga Hu Mai ke ne fiema'u 'i he ngaue'aki 'o e kupu ni, ke ne tu'utu'uni 'i he tohi fakaha, ki ha taha 'oku mo'ua pa'anga ki he taha tukuhau ke totongi 'a e lahi 'o e pa'anga 'oku fakapapau'i 'e he tohi fakaha ki he Komisiona Pule. Ko e lahi ke fakapapau'i 'i ha tohi fakaha 'i he kupu ni kuo pau ke 'ikai lahi hake he tukuhau 'oku te'eki totongi pe ko e lahi 'oku tui 'a e Komisiona Pule 'e 'ikai ke totongi kimu'a 'i he 'aho na'e totonu ke totongi ai.

(4) Fakatatau ki he kupusi'i (5), kuo pau ki he taha totongi ke totongi 'a e lahi 'o e pa'anga 'oku tu'u 'i ha tohi fakaha 'i he kupusi'i (3) kimu'a he 'aho 'oku fakapapau'i 'i he tohi fakaha. Ko e 'aho kuo fakaha ke totongi ai kuo pau ke 'ikai ko ha 'aho kimu'a he 'aho 'oku totonu ke totongi ai 'a e pa'anga ki he taha tukuhau pe tauhi ma'ae taha tukuhau.

(5) Kuo pau 'e 'ikai totongi 'e he taha totongi ha pa'anga 'i he kupu ni 'oku lahi hake 'i he pa'anga 'oku totonu ke totongi ki he taha tukuhau.

(6) Kuo pau ke tuku atu ha tatau 'o e tohi fakaha na'e tuku atu ki he taha totongi ki he taha tukuhau.

Liliu 'o e tohi fakaha tanaki tukuhau

16. (1) Kuo pau ki he Komisiona Pule ki he Pa'anga Hu Mai, 'i he tohi fakaha ki he taha totongi, ke fakafoki pe liliu ha tohi fakaha na'e foaki 'i he kupu 15 'a is kuo totongi 'e he taha tukuhau 'a e kotoa pe konga 'o e tukuhau kuo 'osi totonu ke totongi pe kuo ne fai ha femahino'aki 'oku fakafiemalie ki he Komisiona Pule ki he Pa'anga Hu Mai ki he totongi 'o e tukuhau.

(2) Ko ha taha totongi 'oku foaki ki ai ha tohi fakaha 'i he kupu ni pe kupu 15 'e ngofua ke tohi kole, 'i he tohi, ki he Komisiona Pule ki he Pa'anga Hu Mai ki -

(a) ha liliu 'o e pa'anga 'oku totonu ke totongi 'i he tohi fakaha; pe

(b) fakaloloa 'o e taimi ki he totongi 'o e pa'anga 'oku totonu ke totongi 'i he tohi fakaha.

(3) Kuo pau ki he Komisiona Pule ki he Pa'anga Hu Mai ke 'oatu ha tohi fakaha 'o e tu'utu'uni ki ha taha tohi kole.

(4) 'Okapau 'oku 'oatu ha tohi fakaha 'i he kupu ni 'oku tu'utu'uni ke to'o ha pa'anga mei ha vahenga pe ngaahitotongi ngaue ki ha taha tukuhau, ko e pa'anga 'oku tu'utu'uni ke to'o 'e he taha totongi mei he vahe takitaha kuo pau ke 'ikai lahi hake 'i he si'i ange 'o e -

(a) mahu'inga tatau mo e vahe taha 'e uanoa 'o e mahu'inga 'o e tukuhau 'a is 'oku te'eki ke totongi pe 'a is 'oku tui 'a e Komisiona Pule ki he Pa'anga Hu Mai 'e 'ikai ke totongi kimu'a he 'aho 'oku totonu ke totongi ai; pe

(b) ko e peseti 'e 20 'o e mahu'inga 'o e totongi kotoa 'o e vahenga pe ngaahi totongi ngaue.

Faipau ki he tohi fakaha

17. (1) Ko ha taha totongi kuo ne totongi ha pa'anga 'o fakatatau ki ha tohi fakha 'i he kupu 15 -

(a) kuo pau ke ne tohi fakaha ki he taha tukuhau kuo 'osi fakahoko 'a e totongi; pea

(b) kuo pau ke pehe kuo 'osi totongi 'a e pa'anga ko ia' 'i he mafai 'o e taha tukuhau; pea

(c) ko hono ma'u 'o e tali totongi ko ia' 'i he Komisiona Pule ki he Pa'anga Hu Mai kuo pau ke lau ko hono totongi 'osi is 'o e mo'ua 'o e tokotaha totongi' ki he tokotaha tukuhau'.

Tokotaha veteki fakalao

18. (1) Kuo pau ki ha tokotaha kuo fokotu'u ko ha tokotaha veteki fakalao ke ne 'oange ki he Komisiona Pule ki he Pa'anga Hu Mai ha tohi fakaha fekau'aki mo hono fokotu'u 'i loto 'i he 'aho 'e 14 hono fokotu'u.

(2) Kuo pau ki he Komisiona Pule ki he pa'anga Hu Mai ke ne fakaha 'i he tohi ki he tokotaha veteki fakalao, 'a e lahi 'o ha tukuhau 'oku pe 'e fiema'u ke totongi 'e he taha tukuhau pe ko ha pekia 'a is ko 'ene koloa 'oku ma'u pe pule'i 'e he tokotaha veteki fakalao pea ko e fakaha ko is kuo pau ke tufa is ki he tokotaha veteki fakalao 'i loto 'i he mahina 'e ua hono 'oatu 'a e tohi fakaha 'i he kupu si'i (1).

(3) Kuo pau 'e 'ikai tukuatu 'i he 'ikai ma'u ngofua mei he Komisiona Pule ki he Pa'anga Hu Mai 'e he tokotaha veteki fakalao ha koloa 'oku ne ma'u koe'uhi ko 'ene hoko ko e tokotaha veteki fakalao kae'oua kuo ma'u 'e he tokotaha veteki fakalao ha tohi fakaha 'i he kupu si'i (2).

(4) Fakatatau ki he kupu si'i (5), kuo pau ki he tokotaha veteki fakalao ke ne tuku mavahe mei he pa'anga 'oku ma'u 'i hono fakatau atu 'o ha koloa 'a e taha tukuhau pe pekia, 'a e lahi 'o e pa'anga kuo fakaha 'e he Komisiona Pule ki he Pa'anga Hu Mai 'i he kupu si'i (2) pea kuo pau to ne ala mo'ua 'iate is pe ki he lahi 'o e pa'anga kuo tuku koe'uhi ko e tukuhau na'e totonu ke totongi 'e he tokotaha na'a ne 'a'ana 'a e koloa.

(5) Kuo pau 'e 'ikai ta'ofi 'e he kupu si'i (4) 'a e tokotaha veteki fakalao mei hono totongi ha mo'ua 'oku mu'omu'a ange 'i he tukuhau 'oku lave ki ai 'a e kupu si'i ko ia.

(6) Fakatatau ki he kupu si'i (5), 'oka pau 'oku si'isi'i ange 'a e pa'anga 'oku ma'u mei he fakatau 'o ha koloa 'i he lahi 'o e pa'anga kuo fakaha 'e he Komisiona Pule ki he Pa'anga Hu Mai 'i he kupu ni, kuo pau ki he tokotaha veteki fakalao ke ne tuku 'a e kotoa 'o e pa'anga 'oku ma'u mei he fakatau koe'uhi ko e pa'anga kuo fakaha 'i he kupu ni.

(7) Ka 'i ai ha tokoua pe lahi ange kuo hoko ko e tokotaha veteki fakalao koe'uhi ko ha taha tukuhau pe pekia, kuo pau ke fakahoko fakataha pea makehekehe 'a e ngaahi fatongia mo e mo'ua 'i he kupu ni ki he kotoa 'o e kau veteki fakalao ka 'e lava pe ke fakahoko 'eni 'e ha taha pe 'iate kinautolu.

Tapuni fakataimi 'o e pisinisi

19. (1) 'Oka pau 'e 'ikai lava 'e he taha tukuhau 'o -

(a) fakahu ha fakamatala tukuhau 'i he kupu 2(1)(c), (e), pe (f) 'o e 'uhinga 'o e "fakamatala tukuhau"; pe

(b) totongi 'a e tukuhau fakatau pe tukuhau kuo to'o mei ha totongi 'o ha vahenga mo e ngaahi totongi ngaue kotoa pe 'i he kupu 50 'o e Lao ki he Tukuhau Vahenga (Vahe. 68),

'i he pe kimu'a 'i he 'aho 'oku totonu ke totongi ai, 'e ngofua ki he Komisiona Pule ki he Pa'anga Hu Mai ke ne fakaha tohi ki he taha tukuhau 'o e taumu'a ke tapuni fakataimi ha konga pe ko e kotoa 'o e pisinisi 'a e taha tukuhau 'o 'ikai laka hake 'i he 'aho 'e taha fa, tukukehe ka fakahu 'e he taha tukuhau 'a e fakamatala tukuhau pe totongi 'a e tukuhau 'oku totonu ke totongi, 'i loto 'i he 'aho 'e fitu mei he 'aho 'o e fakaha ko ia.

(2) 'Oka pau 'e 'ikai lava 'e he taha tukuhau 'o talangofua ki he tohi fakaha 'i he kupu si'i (1), 'e ngofua ki he Komisiona Pule ki he Pa'anga Hu Mai ke ne tukuatu ha tu'utu'uni ke tapuni 'a e konga pe kotoa 'o e pisinisi 'o e tokotaha ko is ki ha taimi 'oku 'ikai laka hake 'i he 'aho 'e taha fa.

(3) 'E ngofua ki he Komisiona Pule ki he Pa'anga Hu Mai, 'i ha taimi pe, ke ne hu kia ha feitu'u 'oku fakaha 'i he tu'utu'uni kuo tukuatu 'i he kupu si'i (2) koe'uhi ke fakahoko 'a e tu'utu'uni ko is pea 'e ngofua ke fiema'u ha 'ofisa polisi ke ne 'i he feitu'u ko is 'i he taimi 'oku fakahoko ai 'a e tu'utu'uni.

(4) Kuo pau ki he Komisiona Pule ki he Pa'anga Hu Mai ke ne fakapipiki 'i ha feitu'u 'e 'asi lelei ai mu'a 'i he feitu'u 'o e pisinisi pe konga 'o e pisinisi 'a is kuo tapuni fakatatau ki he tu'utu'Uni kuo fakahoko 'i he kupu si'i (2), ha tohi fakaha 'i he ngaahi lea ko 'eni "TAPUNI FAKATAIMI KOE'UHI KO E 'IKAI FAKAHOKO 'A E NGAAHI FATONGIA FAKATUKUHAU".

(5) Kuo pau ki he Komisiona Pule ki he Pa'anga Hu Mai 'i he fakahu ha fakamatala tukuhau pe totongi ha tukuhau 'oku totonu ke totongi, ke ne ngaue leva ki he to'o 'o e tohi fakaha 'i he kupu si'i (4).

KONGA VI
TAUHI MO E TANAKI 'O E NGAAHI FAKAMATALA

'Akauni mo e ngaahi lekooti

20. (1) Kuo pau ki he taha tukuhau kotoa pe ke ne tauhi 'i Tonga ni 'a e ngaahi 'akauni, ngaahi tohi mo e ngaahi lekooti kuo tu'utu'uni 'i ha lao ki he pa'anga hu mai pea kuo pau ki he taha tukuhau ke ne tauhi 'a e ngaahi 'akauni, ngaahi tohi mo e ngaahi lekooti 'i he ta'u 'e 5 mei he 'osi 'a e vaha'a taimi tukuhau 'oku nau felavei mo ia.

Mafai ke hu mo kumi

21. (1) Koe'uhi ko ha makatu'unga lelei ke pehe kuo maumau'i ha lao ki he pa'anga hu mai, ko e Komisiona Pule ki he Pa'anga Hu Mai pe ha 'ofisa tukuhau kuo fakamafai'i 'i he tohi 'e he Komisiona Pule ki he Pa'anga Hu Mai -

(a) kuo pau ke ne ma'u, 'i he taimi kotoa pe pea 'ikai fiema'u ke fakaha, 'a e ngofua kakato mo tau'ataina ki ha feitu'u (premises), feitu'u (place), feitu'u (property), tohi, lekooti pe komipiuta;

(b) 'e ngofua ke ne to'o ha konga pe tatau (kau ai ha tatau faka'elekitulonika) 'o ha tohi, lekooti pe fakamatala 'oku tauhi fakakomipiuta 'a is kuo ma'u 'a e ngofua ki ai 'i he palakalafi (a);

(c) 'e ngofua ke ne puke ha tohi, lekooti pea tohi kehe 'a is 'i he vakai 'a e Komisiona Pule ki he Pa'anga Hu Mai pe 'ofisa tukuhau kuo fakamafai'i, 'oku 'i ai ha fakamo'oni 'e ngali mahu'inga 'i he tu'utu'uni 'a e mo'ua tukuhau 'a ha taha tukuhau pe ki ha fakatonutonu fakalao 'i ha lao ki he pa'anga hu mai;

(d) 'e ngofua ke ne tauhi ha tohi, lekooti pe ha tohi ngaue kuo puke 'i he palakalafi (c) ki he fuoloa 'e fiema'u ai is ki hono fakapapau'i 'o ha mo'ua 'o ha taha totongi tukuhau pe ki ha fa'ahinga hopo 'i ha lao ki he tukuhau'; pea

(e) 'e ngofua ke ne puke mo tauhi ha komipiuta 'a is 'oku 'i ai ha fakamatala ka 'oku 'ikai faka'ata mai ha tatau tohi pe tisi komipiuta 'o e fakamatala ko ia, ki he loloa pe 'o e taimi 'oku fiema'u ke hiki ha tatau 'o e fakamatala ko ia,

ki he taumu'a ko hono fakatotolo'i 'a e maumau ko ia.

(2) 'E 'ikai ngofua ki ha 'ofisa tukuhau ke ne hu pe nofo 'i ha feitu'u (premises) pe feitu'u (place) 'okapau 'i hono fiema'u 'e he taha 'o'ona pe taha nofo fakalao, 'oku 'ikai lava 'e he 'ofisa 'o fakaha 'a e fakamafai tohi 'a e Komisiona Pule ki he Pa'anga Hu Mai 'a is 'oku faka'ataa ai 'a e 'ofisa ke ne fakahoko 'a e ngaahi mafai 'i he kupu si'i (1).

(3) 'E ngofua ki he Komisiona Pule ki he Pa'anga Hu Mai ke ne fiema'u ha 'ofisa polisi ke ne 'i he feitu'u ko is koe'uhi ko hono fakahoko 'a e ngaahi mafai 'i he kupu ni.

(4) Kuo pau ki he taha 'o'ona pe taha nofo fakalao 'o ha feitu'u (premises) pe feitu'u (place) 'a is 'oku felave'i mo e fakahoko 'o e mafai 'i he kupu si'i (1) ke ne 'oatu 'a e ngaahi me'a ngaue mo e tokoni 'oku taau ki he Komisiona Pule ki he Pa'anga Hu Mai pe 'ofisa kuo fakamafai'i.

(5) 'E ngofua ki ha taha 'a is ko 'ene ngaahi tohi, lekooti pe komipiuta kuo puke 'i he kupu si'i (1) lolotonga 'a e taimi ngaue, ke ne vakai'i 'a e ngaahi me'a ni pea ai ha tatau 'i he fakamole pe 'a'ana.

(6) Kuo pau ki he Komisiona Pule ki he Pa'anga Hu Mai pe 'ofisa kuo fakamafai'i ke ne fakamo'oni ma'ae ngaahi lekooti, tohi pe komipiuta kuo to'o pea tauhi 'i he kupu ni pea kuo pau ke ne fakafoki is ki he tokotaha 'a'ana 'i loto 'i he 'aho 'e taha fa 'o e faka'osi 'o e fakatotolo pe ngaahi fakatonutonu fakalao felave'i mo ia.

(7) Kuo pau 'e ngaue'aki 'a e kupu ni tatau ai pe -

(a) ha lao fekau'aki mo e malu'i pe ngaahi 'conga ki he kakai fakakatoa 'i he'ene felave'i mo e faka'ataa ki he ngaahi feitu'u (premises) pe feitu'u (places), pe ko hano 'omai ha koloa, tohi, lekooti pe fakamatala 'oku 'i ha komipiuta; pe

(b) ha fatongia fakaaleapau fekau'aki mo e malu'i.

Fakamatala 'oku fiema'u

22. 'E ngofua ki he Komisiona Pule ki he Pa'anga Hu Mai, koe'uhi ko hono fakahoko ha lao ki he pa'anga hu mai, ke ne tu'utu'uni 'i ha tohi ha taha ke ne –

(a) 'omai, 'i loto 'i he taimi 'oku ha 'i he tohi fakaha, ha fakamatala 'a is 'e fiema'u 'i he tohi; pe

(b) 'i he taimi mo e feitu'u 'oku ha 'i he tohi fakaha koe'uhi ke fai hono faka'eke'eke fakafuakava 'e he Komisiona Pule ki he Pa'anga Hu Mai, fekau'aki mo e tukuhau 'a e tokotaha ko is pe ha taha kehe, pea 'e ngofua 'i he taumu'a ko is ki he Komisiona Pule ki he Pa'anga Hu Mai ke ne tu'utu'uni 'a e tokotaha 'oku faka'eke'eke ke ne 'omai ha tohi, lekooti, pe fakamatala 'oku 'i ha komipiuta 'a is 'oku 'i pule'i 'e he tokotaha ko ia.

(2) Kuo pau ko e tohi fakaha kuo tukuatu 'i he kupu ni ke tufa fakahangatonu is ki he tokotaha 'oku taumu'a ki ai pe tuku 'i he feitu'u na'e 'ilo'i fakamuimui ko 'ene feitu'u fakapisinisi pe 'api pea ko e tohi fakamo'oni tufa kuo fakamo'oni ai 'a e tokotaha tufa, kuo pau ko e fakamo'oni is 'o e ngaahi mo'oni me'a 'oku ha 'i he tohi fakaha ko ia.

(3) Kuo pau 'e ngaue'aki 'a e kupu ni tatau ai pe -

(a) ha lao fekau'aki mo e malu'i pe ngaahi 'aonga ki he kakai fakakatoa 'i he'ene felave'i mo e faka'ataa ki he ngaahi feitu'u (premises) pe feitu'u (places), pe ko hano 'omai ha koloa, tohi, lekooti pe fakamatala 'oku 'i ha komipiuta; pe

(b) ha fatongia fakaaleapau fekau'aki mo e malu'i.

(4) 'Oku 'ikai ta'ofi 'e he kupu ni 'a e ngaue'aki 'o e kupu 89 'o e Lao ki he Tukuhau Vahenga (Vahe 68).

Fakatonulea 'o e ngaahi lekooti

23. 'E ngofua ki he Komisiona Pule ki he Pa'anga Hu Mai koe'uhi ko ha tohi, lekooti pe fakamatala 'oku 'i ha komipiuta 'oku kau ki he Lao ni ka 'oku 'ikai ke 'i he lea faka-Pilitania pe Tonga, ke ne tu'utu'uni 'i ha tohi fakaha ki he tokotaha 'oku ne tauhi 'a e tohi, lekooti pe fakamatala 'oku 'i ha komipiuta ke ne 'omai 'i he totongi 'a e tokotaha ko ia, ha fakatonu lea ki he lea faka-Pilitania pe Tonga 'e ha taha fakatonulea kuo tali 'e he Komisiona Pule ki he Pa'anga Hu Mai.

KONGA VII
FIKA TUKUHAU

Fika tukuhau 'a e taha tukuhau

24. (1) 'E ngofua ki he Komisiona Pule ki he Pa'anga Hu Mai koe'uhi ko e ngaahi taumu'a 'o e fakamo'oni'i mo e sivi, ke ne tu'utu'uni ki he tokotaha kotoa pe 'oku 'ala mo'ua ki he tukuhau vahenga pe tukuhau fakatau ke ne kole 'i he foomu tu'utu'uni ki ha Fika Tukuhau.

(2) Kuo pau ki he Komisiona Pule ki he Pa'anga Hu Mai 'i he'ene fiemalie kuo fakamo'oni'i 'a e fakamatala totonu 'ia 'o e taha kole, ke ne 'oatu 'i he tohi fakaha ha Fika Tukuhau ki he tokotaha kole.

(3) Kuo pau ki he Komisiona Pule ki he Paanga Hu Mai ke oua to ne tali ha kole 'i he kupu ni 'okapau -

(a) 'oku 'ikai to ne fiemalie ki he fakamo'oni'i 'o e mo'oni 'o e tokotaha kole; pe

(b) kuo 'osi 'oatu ki he tokotaha kole ha Fika Tukuhau 'a is 'oku kei 'aonga.

(4) Kuo pau ki he Komisiona Pule ki he Pa'anga Hu Mai ke ne tufa ki he tokotaha kole ha tohi fakaha 'o 'ene tu'utu'uni ke 'oua tali 'ene kole 'i he kupu ni 'i loto 'i he 'aho 'e taha fa.

Tamate'i 'o e Fika Tukuhau

25. (1) Kuo pau ki he Komisiona Pule ki he Pa'anga Hu Mai 'i he tohi fakaha ke ne tamate'i ha Fika Tukuhau 'i ha'ane fiemalie kuo 'oatu 'a e Fika Tukuhau ki ha taha -

(a) 'i ha ma'u fakamatala totonu 'a ha taha 'a is 'oku 'ikai ko e fakamatala totonu mo'oni is 'a e tokotaha ko ia; pe

(b) kuo 'osi 'oatu ki ai ha Fika Tukuhau 'a is 'oku kei 'aonga.

(2) 'E ngofua ki he Komisiona Pule ki he Pa'anga Hu Mai 'i ha taimi pe, 'i he tohi fakaha ki he tokotaha kuo 'oatu ki ai ha Fika Tukuhau, ke ne to'o 'a e fika pea 'oatu ki he tokotaha ko is ha Fika Tukuhau fo'ou.

Fakaha 'o e Fika Tukuhau

26. 'E ngofua ki he Komisiona Pule ki he Pa'anga Hu Mai ke ne tu'utu'uni ki ha taha tukuhau ke ne fakaha 'a 'ene Fika Tukuhau 'i ha fakamatala tukuhau, tohi pe tohi kehe 'oku ngaue'aki koe'uhi ko e ngaahi taumu'a 'a ha lao ki he pa'anga hu mai.

KONGA VIII
KAU FAKAFOFONGA

Fakafofonga

27. 'E ngofua ki he Komisiona Pule ki he Pa'anga Hu Mai 'i he tohi fakaha ke ne fakaha ha taha ko e fakafofonga 'o ha tokotaha koe'uhi ko e ngaahi taumu'a 'o e Lao ni.

Ngaahi mo'ua mo e ngaahi fatongia 'o e kau fakafofonga

28. (1) Ko e fakafofonga kotoa pe 'o ha taha kuo pau ko hono fatongia ke ne fakahoko 'a e ngaahi fatongia (duties) pe fatongia (obligations) kuo hilifaki 'e he lao ki he pa'anga hu mai 'i ha taha, 'o kau ai 'a e totongi 'o e tukuhau.

(2) Fakatatau ki he kupu si'i (4), ko ha tukuhau 'oku totonu ke totongi 'e he fakafofonga 'i he kupu si'i (1), kuo pau ke ma'u is mei he fakafofonga ka 'e fakatatau pe ki ha ngaahi koloa 'o e taha tukuhau 'a is 'oku ma'u pe pule'i 'e he fakafofonga.

(3) Kuo pau ke ala mo'ua 'iate is pe 'a e fakafofonga kotoa pe ki he totongi 'o ha tukuhau 'oku totonu ke totongi 'e he fakafofonga 'i he lakanga ko is 'okapau, lolotonga 'oku te'eki totongi 'a e pa'anga ko is kuo fakahoko 'e he fakafofonga 'a e ngaahi me'a ni-

(a) fakamavahe'i, fakamo'ua'i pe tukuhau ha pa'anga kuo ma'u pe tanaki felave'i mo e tukuhau 'oku totonu ke totongi; pe

(b) tukuatu kakato pe ngaahi konga 'o e pa'anga pe sino'i pa'anga 'a e tokotaha 'a is 'oku tauhi 'e he fakafofonga pe kuo ma'u 'e he fakafofonga hili 'a e fiema'u ke totongi 'a e tukuhau, 'okapau ko e tukuhau ko is na'e malava ke totongi fakalao is mei he pa'anga pe sino'i pa'anga ko ia.

(4) Kuo pau 'e 'ikai ta'ofi 'e he kupu ni ha tokotaha mei ha'ane fakahoko ha ngaahi fatongia (duties) pe fatongia (obligations) kuo hilifaki 'e he Lao ni 'i he tokotaha 'a is kuo 'ikai fakahoko 'e he fakafofonga 'o e tokotaha ko ia.

(5) Ka 'i ai ha tokoua pe lahi ange kuo hoko ko e fakafofonga 'o ha tokotaha, kuo pau ke fakahoko fakataha pea makehekehe 'a e ngaahi fatongia mo e mo'ua 'i he kupu ni ki he kotoa 'o e kau fakafofonga ka 'e lava pe ke fakahoko 'eni 'e ha taha pe 'iate kinautolu.

Mo'ua tukuhau ke totongi 'e ha kautaha kuo 'ikai 'i ai ha koloa mo pa'anga fe'unga

29. (1) 'E ngaue'aki 'a e kupu ni 'i he taimi kuo fakahoko ai ha fokotu'utu'u ngaue 'i he taumu'a pe ola ko e fakatupu ha kautaha kuo 'ikai to ne lava ke fakahoko ha mo'ua tukuhau lolotonga pe 'i he kaha'u 'i ha lao ki he pa'anga tukuhau.

(2) 'I he kupu ni -

"fokotu'utu'u ngaue" 'oku 'uhinga ki ha aleapau, felotoi, palani pe femahino'aki tatau ai pe pe 'oku fakaha pe faka'uhinga'i pea tatau ai pe pe 'oku lava ke fakahoko 'i ha fakatonutonu fakalao;

"kaunga ngaue" 'i he fekau'aki mo ha taha, 'oku 'uhinga ki ha taha kehe 'oku ne fai ha ngaue pe 'oku ngali to ne fai ha ngaue fakatatau ki he ngaahi faka'amu 'a e tokotaha koe'uhi ko ha felave'i 'i hona vaha'a pe ko 'ena ma'u pe pule'i fakataha;

"taha ma'u 'inasi pule", 'i he fekau'aki mo ha kautaha, 'oku 'uhinga ki ha taha 'oku ne ma'u monu'ia, 'iate is pe pe fakataha mo ha kaunga ngaue pe ngaahi kaunga ngaue-

(a) 'a e peseti 'e 51 pe lahi ange 'o e totonu fili 'i he kautaha;

(b) 'a e peseti 'e 51 pe lahi ange 'o e ngaahi totonu ki he koloa; pea

"talekita" 'i he fekau'aki mo ha kautaha, 'oku 'uhinga ki ha taha 'oku ne ma'u 'a e lakanga ko e talekita 'o e kautaha ko ia.

(3) Fakatatau ki he kupu si'i (4), 'i he ngaue'aki 'o e kupu ni, ko e tokotaha kotoa pe na'e pe na'e talekita pe taha ma'u 'inasi pule 'o e kautaha 'i he taimi na'e fakahoko ai 'a e fokotu'utu'u ngaue, kuo pau ke fakahoko fakataha pea taautaha kiate kinautolu 'a e mo'ua tukuhau 'a e kautaha.

(4) Ko ha talekita 'o ha kautaha kuo pau 'e 'ikai ala mo'ua 'i he kupu ni ki he mo'ua tukuhau 'a e kautaha 'oka fiemalie 'a e Komisiona Pule ki he Pa'anga Hu Mai na'e 'ikai ma'u 'e he talekita ha monu'ia fakapa'anga pe ha to e monu'ia kehe mei he fokotu'utu'u ngaue pea-

(a) ko e talekita 'i he'ene 'ilo'i 'a e fokotu'utu'u ngaue, na'a ne fakaha tohi 'ene ta'eloto pea ne fakaha tohi 'eni ki he Komisiona Pule ki he Pa'anga Hu Mai; pe

(b) kuo fakafiemalie'i 'e he talekita 'a e Komisiona Pule ki he Pa'anga Hu Mai fekau'aki mo e taimi na'e fakahoko ai 'a e fokotu'utu'u ngaue -

(i) na'e 'ikai kau 'a e talekita 'i he pule'i fakangaue 'o e kautaha; pea

(ii) na'e 'ikai ha 'ilo 'a e talekita ki he, pea 'ikai malava ke pehe 'e 'i ai ha'ane 'ilo ki he fokotu'utu'u ngaue.

KONGA IX
TOTONGI TUPU, TAUTEA FAKANGAUE MO E NGAAHI HIA

Vahe I
Totongi Tupu 'i he Totongi Tomui

Totongi tupu 'i he totongi tomui

30. (1) Ko ha taha kuo 'ikai to ne totongi-

(a) ha tukuhau; pe

(b) ha pa'anga kuo fakaha 'i he tohi fakaha kuo tufa ki he fokotaha ko is 'i he kupu 15,

Kimu'a pe 'i he 'aho na'e totonu ke totongi ai, kuo pau ke ne ala mo'ua ki he totongi tupu 'i he lahi kuo tu'utu'uni 'o e pa'anga 'oku te'eki ke totongi 'o fika'i mei he 'aho na'e totonu ke totongi ai ki he 'aho na'e fai ai 'a e totongi.

(2) Kuo pau ke totongi fakafoki ha totongi tupu kuo totongi 'e he taha 'i he kupu si'i (1) ki he tokotaha ko is ki he lahi 'o e pa'anga fekau'aki mo e totongi tupu ko is kuo fakapapau'i na'e 'ikai totonu ke totongi.

(3) Ko e totongi tupu 'e ala totongi 'e ha taha -

(a) fekau'aki mo ha tukuhau kuo to'o mei ha vahenga pe totongi ngaue 'i he kupu 50 'o e Lao ki he Tukuhau Vahenga (Vahe 68) pe tukuhau kuo to'o mei ha totongi 'o ha pa'anga hu mai ta'ofi 'i he kupu 71 'o e Lao ki he Tukuhau Vahenga (Vahe 68); pe

(b) fekau'aki mo ha pa'anga kuo lave ki ai 'a e palakalafi (b) 'o e kupu si'i (1),

kuo pau ke fua 'e he tokotaha ko is 'iate is pe pea kuo pau 'e 'ikai toe ma'u is mei ha taha kehe.

(4) Kuo pau ko e totongi tupu 'i he kupu ni ko e tupu tefito (simple interest) ia.

(5) 'E ngofua ki he Komisiona Pule ki he Pa'anga Hu Mai ke ne tanaki ha totongi tupu 'i ha tukuhau 'oku totonu ke totongi mei ha taha 'i he Konga V.

(6) Kuo pau ko e totongi tupu 'i he kupu ni 'e tanaki is ki ha tautea fakangaue kuo hilifaki 'i he Vahe II pe ko ha tautea pa'anga kuo hilifaki 'i he Vahe III koe'uhi ko hono fakahoko pe 'ikai fakahoko 'a e ngaue ko ia.

Vahe II
Tautea Fakangaue

'Oku 'ikai fakahu ha tohi tukuhau

31. (1) Ko ha tokotaha 'oku 'ikai to ne fakahu ha fakamatala tukuhau pe ha tohi ngaue kehe 'a is 'oku fiema'u 'e ha lao ki he pa'anga hu mai, kuo pau ke ne ala mo'ua ki ha tautea ko e $100 mo ha toe tautea ko e $10 ki he 'aho kotoa pe 'oku 'ikai to ne fai ai ki he lao.

(2) Koe'uhi ko e taumu'a 'o e kupu si'i (1), 'e ngata 'a hono lau 'a e 'ikai fai ha taha ki he lao -

(a) fekau'aki mo e 'ikai fakahu ha fakamatala tukuhau, 'i he taimi 'e ma'u ai 'e he Komisiona Pule ki he Pa'anga Hu Mai 'a e fakamatala tukuhau pe taimi to ne fakahoko ai ha fakafuofua tonounou ki he vaha'a taimi ko ia; pe

(b) 'i ha to e 'uhinga kehe, 'i he taimi 'oku ma'u ai 'a e tohi ngaue 'e he Komisiona Pule ki he Pa'anga Hu Mai.

'Ikai totongi 'a e tukuhau

32. (1) Ko ha taha tukuhau 'oku 'ikai to ne totongi ha tukuhau 'i he taimi 'oku totonu ke totongi ai, kuo pau 'e ala mo'ua is ki he tautea fakangaue ko e peseti 'e 3 'o e pa'anga tukuhau 'oku te'eki ke totongi, tanaki ki ai ha toe peseti 'e 5 'o e tukuhau 'oku te'eki totongi 'i he 'aho hono taha nima 'o e mahina takitaha hili 'a e 'aho na'e totonu ke totongi ai.

(2) Kuo pau ke totongi fakafoki ha totongi tautea kuo totongi 'e he taha tukuhau 'i he kupu ni ki he lahi 'o e pa'anga fekau'aki mo e tautea fakangaue ko is kuo fakapapau'i na'e 'ikai totonu ke totongi.

(3) Ko ha tautea fakangaue 'i he kupu ni ko e tanaki is ki he totongi tupu 'oku ala totongi 'i he kupu 30.

(4) Ko ha tautea fakangaue 'oku ala totongi 'e ha taha fekau'aki mo ha tukuhau kuo to'o mei ha vahenga pe totongi ngaue 'i he kupu 50 'o e Lao ki he Tukuhau Vahenga (Vahe 68) pe tukuhau kuo to'o mei ha totongi 'o ha pa'anga hu mai ta'ofi 'i he kupu 71 'o e Lao ki he Tukuhau Vahenga (Vahe 68) kuo pau ke fua 'e he tokotaha ko is 'iate is pe pea kuo pau 'e 'ikai toe ma'u is mei ha taha kehe.

'Ikai tauhi 'a e ngaahi lekooti

33. Ko ha taha tukuhau kuo 'ikai to ne tauhi 'a e ngaahi 'akauni, tohi ngaue pe lekooti totonu fakatatau ki ha tu'utu'uni ha lao ki he pa'anga hu mai, kuo pau ke ne ala mo'ua ki ha totongi tautea 'oku tatau mo e peseti 'e 25 'o e pa'anga tukuhau 'oku totonu ke totongi 'e he taha tukuhau ki he vaha'a taimi fekau'aki mo e ta'etauhi ko ia.

Ngaahi fakamatala loi pe takihala

34. (1) Ko ha taha 'oku ne fai ha fakamatala loi pe takihala pe 'e 'ikai to ne fakaha 'i he fakamatala ko is ha fakamatala pea fakasi'isi'i ai 'a 'ene mo'ua tukuhau, kuo pau ke ne ala mo'ua ki ha tautea fakangaue ko e peseti 'e 25 'o e tukuhau na'e tonounou.

(2) Kuo pau 'e 'ikai hilifaki 'a e tautea fakangaue 'i he kupu ni 'okapau -

(a) ko e tonounou 'a e tukuhau na'e makatu'unga 'i he launga 'a e taha tukuhau fekau'aki mo e fakahoko 'o ha lao ki he pa'anga hu mai ki he taha tukuhau; pe

(b) ko e tokotaha na'a ne fakahoko 'a e fakamatala na'e 'ikai to ne 'ilo pea 'ikai malava ke pehe 'e 'i ai ha'ane 'ilo na'e loi pe takitaha 'a e fakamatala.

(3) Kuo pau 'e 'ikai ta'ofi 'e he kupu ni ha hilifaki 'o ha totongi tupu 'i he kupu 30 koe'uhi ko e tonounou 'a e tukuhau 'okapau 'e 'ikai totongi 'a e tukuhau 'i he pe kimu'a 'i he 'aho 'oku totonu ke totongi ai.

(4) 'I he kupu ni, 'e malava ke fakahoko ha fakamatala 'i he tohi pe lea ki ha 'ofisa tukuhau 'i ha lao ki he pa'anga hu mai, pea kuo pau ke 'i ha fakamatala kuo fakahoko -

(a) 'I ha tohi kole, tohi fakamo'oni, tohi fakaha, tohi fakatokanga, fakamatala tukuhau, launga pe ha tohi ngaue kehe kuo fa'u, teuteu, 'oatu, fakahu pe tukuhau 'i ha lao ki he pa'anga hu mai;

(b) 'I ha fakamatala kuo 'omai 'i ha lao ki he pa'anga hu mai;

(c) 'I ha tohi ngaue kuo 'omai 'i ha 'uhinga kehe tukukehe ha lao ki he pa'anga hu mai;

(d) 'I ha tali ki ha fehu'i kuo 'eke; pe

(e) ki ha taha kehe 'i he 'ilo pe fakakaukau ko e fakamatala ko is 'e fakahoko is ki ha 'ofisa tukuhau.

Ngaahi me'a kehe

35. (1) Ko e mo'ua ki ha tautea fakangaue 'e fika'i makehe is fakatatau ki he ngaahi kupu takitaha 'o e Vahe ni.

(2) 'I he totongi ha tautea fakangaue 'i he Vahe ni pea fakahoko 'e he Komisiona Pule ki he Pa'anga Hu Mai ha faka'ilo 'i he Vahe III 'o e Konga ni koe'uhi ko e fakahoko pe 'ikai fakahoko ha ngaue tatau, kuo pau ke totongi fakafoki 'e he Komisiona Pule ki he Pa'anga Hu Mai 'a e tautea fakangaue kuo totongi pea ko e tautea fakangaue kuo pau 'e 'ikai totongi kae'oua ke fakafoki 'a e faka'ilo.

(3) Kuo pau ki he Komisiona Pule ki he Pa'anga Hu Mai -

(a) ke ne fakafuofua ha totongi tautea 'i he Vahe ni; pea

(b) tufa ha tohi fakaha 'o e fakafuofua ki he tokotaha 'oku kaunga ki ai 'a e totongi tautea, pea kuo pau 'e ha 'i he tohi fakaha 'a e lahi 'o e tautea fakangaue 'oku totonu ke totongi pea mo e 'aho 'oku totonu ke totongi ai.

(4) 'E ngofua ki ha taha 'oku totonu ke ne totongi ha tautea totongi, ke ne tohi kole ki he Komisiona Pule ki he Pa'anga Hu Mai ke tamate'i 'a e tautea fakangaue 'oku totonu ke totongi.

'E ngofua ki he Komisiona Pule ki he Pa'anga Hu Mai 'i he tohi kole 'i he kupu si'i (4) pe 'i he tu'utu'uni pe 'a e Komisiona Pule, ke ne tamate'i fakakatoa pe konga ha totongi tautea 'oku ke totongi 'e ha taha.

Vahe III
Ngaahi Hia mo e Tautea

'Ikai fakahu 'a e faka-matala tukuhau

36. Ko ha taha tukuhau 'oku 'ikai ha 'uhinga lelei 'a hono ta'efakahu ha fakamatala tukuhau kimu'a 'i he 'aho na'e totonu ke fakahu ai, pe 'i ha toe taimi kuo fakangofua 'e he Komisiona Pule ki he Pa'anga Hu Mai 'i he kupu 4, 'oku ne fakahoko ha hia pea 'e ala mo'ua 'i ha'ane halaia ki ha tautea pa'anga 'oku 'ikai laka hake 'i he $10,000.

'Ikai talangofua ki he fakaha tohi

37. Ko ha taha 'a is 'oku 'ikai 'i ai ha'ane 'uhinga lelei, 'oku 'ikai ke talangofua ki ha fakaha tohi kuo tufa kiate is 'i he kupu 15, 'oku ne fakahoko ha hia pea 'oku ala mo'ua 'i ha'ane halaia ki ha tautea pa'anga 'oku 'ikai laka hake 'i he $10,000.

'Ikai talangofua ki he kupu 18

38. Ko ha taha veteki fakalao 'oku 'ikai to ne talangofua ki he kupu 18, 'oku ne fakahoko ha hia pea 'oku ala mo'ua 'i ha'ane halaia ki ha tautea pa'anga 'oku 'ikai laka hake 'i he $10,000.

'Ikai talangofua ki he kupu 19

39. Ko ha taha 'oku 'ikai to ne talangofua ki ha tu'utu'uni 'i he kupu 19(2) pe ha tohi fakaha 'i he kupu 19(4), 'oku ne fakahoko ha hia pea 'oku ala mo'ua 'i ha'ane halaia ki ha tautea pa'anga 'oku 'ikai laka hake 'i he $10,000.

'Ikai tauhi 'a e ngaahi lekooti totonu

40. Ko ha taha tukuhau 'oku 'ikai to ne tauhi 'a e ngaahi 'akauni, tohi ngaue pe lekooti fakatatau ki he ngaahi tu'utu'uni 'o ha lao ki he pa'anga hu mai, 'oku ne fakahoko ha hia pea 'oku ala mo'ua 'i ha'ane halaia-

(a) ki ha tautea pa'anga 'oku 'ikai laka hake 'i he $10,000 pe ngaue popula 'o 'oua 'e laka hake 'i he ta'u 'e 3, pe fakatou'osi, 'okapau na'e fai 'i he 'ilo pau 'e he taha tukuhau 'o 'ikai to ne tauhi ai 'a e ngaahi 'akauni, tohi ngaue pe lekooti; pe

(b) ki ha tautea pa'anga 'oku 'ikai laka hake 'i he $5,000, 'i ha toe 'uhinga kehe.

'Ikai ke 'oatu he tokoni

41. Ko ha taha 'oku 'ikai ke ne 'oatu ha me'angaue pe tokoni 'oku tu'utu'uni 'e he kupu 21(4) 'oku ne fakahoko 'a e hia pea kuo pau ke ne ala mo'ua 'i ha'ane halaia ki ha tautea pa'anga 'o 'ikai lahi hake he $10,000.

'Ikai ke fai pau ki ha tohi faka-ha 'i he kupu 22

42. Ko ha taha 'oku, 'ikai ha 'uhinga fe'unga, ke 'ikai faipau ki ha tohi fakaha 'i he kupu 22 'oku ne fakahoko ha hia pea 'oku ala mo'ua 'i ha'ane halaia ki ha tautea pa'anga 'o 'ikai lahi hake 'i he $10,000.

Fika tukuhau loi

43. (1) Ko ha taha 'oku ne ngaue'aki ha fika tukuhau loi 'i he 'ilo pau mo e founga kaka 'i ha fakamatala pa'anga hu mai pe tohi ngaue 'oku tu'utu'uni pe ngaue'aki ki ha ngaahi taumu'a 'o ha lao ki he pa'anga hu mai 'oku ne fakahoko 'a e hia pea 'oku ala mo'ua 'i ha'ane halaia ki ha tautea pa'anga 'o 'ikai lahi hake he $10,000 pe ngaue popula 'i ha vaha'a taimi 'o 'ikai laka hake he ta'u 'e 3, pe fakatou'osi.

(2) Ko ha taha 'oku ne ngaue'aki ha Fika Tukuhau 'o ha taha kehe kuo pau ke lau na'a ne ngaue'aki 'a e Fika Tukuhau loi, tukukehe kapau na'e ngaue'aki 'a e Fika Tukuhau kehe ko is 'i hono fakangofua 'e he taha kehe ko is 'i ha tohi ngaue felave'i mo e ngaue fakatukuhau 'o e taha kehe ko ia.

Ngaahi fakamatala loi

44. (1) Ko ha taha 'oku ne fai 'i he 'ilo pau 'a hono fakahoko 'o ha fakamatala loi pe fakamatala tataki hala pe to'o mei he fakamatala ko is ha me'a pau 'oku ne f akahoko 'a e hia pea 'e ala mo'ua 'i ha'ane halaia ki ha tautea pa'anga 'o 'ikai lahi hake he $10,000 pe ngaue popula 'i ha vaha'a taimi 'o 'ikai laka hake he ta'u 'e 3, pe fakatou'osi.

(2) 'I he kupu ni ko e taukapo ki ha faka'ilo 'okapau ko e taha na'a ne fakahoko 'a e fakamatala na'e 'ikai ke ne 'ilo'i pea 'ikai malava ke ne 'ilo'i ko e fakamatala 'oku loi mo tataki hala.

(3) Kuo pau ke ngaue'aki 'a e kupu 34(4) ki hono fakapapau'i pe kuo 'osi fakahoko 'e ha taha ha fakamatala ki he 'ofisa tukuhau.

Fakafaingata'ia

45. Ko ha taha 'oku ne fai 'i he 'ilo pau 'a hono fakafaingata'a'ia'i 'o ha 'ofisa tukuhau 'i he fakahoko 'o hono ngaahi fatongia 'i ha lao ki he pa'anga hu mai 'oku ne f akahoko 'a e hia pea kuo pau ke hilifaki ki ai 'o ka hala'ia 'a e mo'ua 'o 'ikai toe lahi hake he $3,000 pe ngaue popula 'i ha vaha'a taimi 'o 'ikai to e fuoloa ange he ta'u 'e taha, pe fakatou'osi.

Kaunga hia

46. Ko ha taha 'oku ne tokoni, kaunga fai, poupou, faka'ai'ai, pe fakaloto'i ha taha kehe ke fakahoko ha hia 'i ha lao ki he pa'anga hu mai 'oku ne fakahoko 'a e hia pea 'oku ala mo'ua 'i ha'ane halaia ki he tautea tatau mo e tokotaha na'a ne fakahoko 'a e hia.

Fai hia 'a e  ngaahi kautaha

47. (1) Ko ha fakahoko 'o ha hia 'i ha lao ki he pa'anga hu mai 'e ha kautaha, ko e tokotaha kotoa pe 'a ia, 'i he taimi na'e fakahoko ai 'a e hia na'e -

(a) talekita, 'ofisa ma'olunga, pule, sekelitali, pe 'ofisa kehe 'a e kautaha; pe

(b) ngaue pe taumu'a ke ngaue pehe,

kuo pau ke lau na'a ne fakahoko 'a e hia.

(2) Kuo pau ke 'ikai ngaue'aki 'a e kupusi'i (1) ki ha taha 'a is -

(a) na'e 'ikai ke loto pe 'ilo ki he hia na'e fakahoko; pea

(b) ko e taha 'i he vakai'i 'o e natula 'a hono ngaahi fatongia mo e kotoa 'a e ngaahi tu'unga, na'a nefakahoko 'a e ngaue taau kotoa ke ta'ofi 'a hono fakahoko 'o e hia.

Hia fakalahi 

48. (1) 'E ngofua ki he Komisiona Pule ki he Pa'anga Hu Mai, 'i he fakahoko 'e ha taha ha hia 'i he konga ni tukukehe 'i he kupu 36, 40 pe 44, kimu'a pe 'amui ange 'i he kamata 'a e fakatonutonu Lao, ke fakalahi 'a e hia ko is pea tu'utu'uni ki he taha ko ia, 'i he tohi fakaha, ke totongi 'a e pa'anga 'oku ha 'i he tohi fakaha pea ko e pa'anga ko is 'e 'ikai ngofua ke lahi hake he mo'ua lahi taha 'oku tu'utu'uni ki he hia.

(2) Kuo pau ki he Komisiona Pule ki he Pa'anga Hu Mai ke fakalahi ha hia 'i he kupu ni 'okapau 'oku vetehia 'i ha tohi 'a e tokotaha ko ia.

(3) 'I he fakalahi 'e he Komisiona Pule ki he Pa'anga Hu Mai ha hia 'i he kupu ni, ko e tohi fakaha tu'utu'uni kuo pau ke -

(a) fakaha ai 'a e hia na'e fakahoko, lahi 'o e pa'anga ke totongi, mo e 'aho ke totongi ki ai;

(b) 'i ai ha tatau 'o e tohi vetehia 'oku fakapipiki ki ai; (c) tufa ki he taha fai hia; pea

(d) aofangatuku 'o 'ikai 'ata ki ha tangi.

(4) 'I he fakalahi 'e he Komisiona Pule ki he Pa'anga Hu Mai ha hia 'i he kupu ni, 'e 'ikai ke ala faka'ilo pe tautea fekau'aki mo e hia ko is 'a e tokotaha fai hia.

Fakangatangata 'o e faka'ilo

49. Ko e fakatonutonu fakalao 'o ha hia 'i he konga ni 'e ngofua ke fakahoko 'i ha taimi 'i loto he ta'u 'e 5 hili hono fakahoko 'a e hia.

KONGA X
NGAAHI TU'UTU'UNI

Ngaahi fekau mo e ngaahi tu'utu'uni

50. (1) 'E ngofua ki he Komisiona Pule ki he Pa'anga Hu Mai ke pulusi 'a 'ene ngaahi fekau mo e ngaahi tu'utu'uni 'o 'ene fakahoko 'a e lao ki he pa'anga hu mai.

(2) Ko ha fekau pe tu'utu'uni 'oku pulusi 'i he kupu ni 'oku ne ha'i 'a e Komisiona Pule ki he Pa'anga Hu Mai kae'oua kuo veteki.

Ngaahi tu'utu'uni tohi

51. (1) 'E ngofua ki he Komisiona Pule ki he pa'anga Hu Mai 'i ha tohi kole 'a ha taha tukuhau, ke 'oatu ki he taha tukuhau ha tohi tu'utu'uni 'o fakaha 'a e tu'utu'uni 'a e Komisiona Pule ki he Pa'anga Hu Mai felave'i mo hono fakahoko 'o ha lao ki he pa'anga hu mai ki ha ngaue fakapisinisi kuo fakahoko pe 'amanaki ke fakahoko, 'e he taha tukuhau.

(2) 'Okapau -

(a) kuo fakaha kakato mo totonu 'e he taha tukuhau 'a e kotoa 'a e ngaahi me'a felave'i mo e ngaue fakapisinisi ko is 'a is 'oku fekau'aki mo e tu'utu'uni; pea

(b) ko e ngaue fakapisinisi kuo fakahoko 'i he tapa mahu'inga kotoa na'e fakamatala'i 'i he tohi kole 'a e taha tukuhau,

kuo pau ke ha'i he tu'utu'uni 'a e Komisiona Pule ki he Pa'anga Hu Mai.

KONGA XI
NGAAHI FOOMU MO E NGAAHI TOHI FAKAHA

Fakamo'oni 'o e ngaahi foomu mo e ngaahi tohi fakaha

52. (1) Kuo pau ki he Komisiona Pule ki he Pa'anga Hu Mai ke ne faka'ata ki he kakai 'a e ngaahi tohi ngaue kuo tu'utu'uni, 'i he ngaahi 'ofisi 'o e Ngaahi Ngaue Pa'anga Hu Mai.

(2) Ko ha tohi fakaha pe tohi ngaue kehe na'e foaki pe tufaki 'e he Komisiona Pule ki he Pa'anga Hu Mai 'i ha lao ki he pa'anga hu mai kuo pau ke fakapapau'i 'oku mo'oni is 'aki 'a hono fokotu'u ki ai 'a e sitapa ngaue 'o e Ngaue'anga ki he Pa'anga Hu Mai.

Tufa 'o e ngaahi tohi fakaha

53. (1) Fakatatau ki he Lao ni, ko ha tohi fakaha pe tohi ngaue kehe 'oku fiema'u ke tufa ki ha taha ki he ngaahi taumu'a 'o ha lao ki he pa'anga hu mai kuo pau ke pehe na'e tufa 'i he founga totonu ki he taha ko is 'okapau -

(a) na'e tufa hangatonu ki he taha ko is pe ko hono fakafofonga;

(b) na'e tuku 'i he 'api pe 'api 'oku 'ilo'i na'e nofo fakamuimui ai pe pisinisi 'i Tonga ni; pe

(c) li 'i he meili lesisita ki he tu'asila 'oku 'ilo na'e nofo ai.

(2) Ko e tufaki 'o ha tohi fakaha pe tohi ngaue ki he 'ofisa kolo 'o e feitu'u ko is 'o fakatatau ki he kupu ni kuo pau ke pehe kuo tufaki 'i he founga totonu ki he taha ko ia, 'i ha tohi 'a e 'ofisa kolo 'o fakapapau'i kuo ne 'osi tufa 'a e tohi fakaha ki he tokotaha ko ia, 'i loto 'i he 'aho 'e 30;

(3) Ko e fakalao 'o e tufaki 'o ha tohi fakaha 'i he lao ki he pa'anga hu mai 'e 'ikai ngofua ke 'eke'i hili 'a e fai pau kakato pe konga ki he tohi fakaha.

KONGA XII
PULE'I

Vahe I
Ngaahi Ngaue Tanaki Pa'anga Hu Mai

Ngaahi Ngaue ki he Tanaki Pa'anga Hu Mai

54. (1) Ko e potungaue 'o e Ngaahi Ngaue ki he Tanaki Pa'anga Hu Mai kuo pau ke fokotu'u 'i he Potungaue Pa'anga.

(2) Ko e Ngaahi Ngaue ki he Pa'anga Hu Mai kuo pau ke pule'i 'e ha Komisiona pea tokoni ki ai 'a e Tokoni Komisiona 'a is kuo pau ke fakanofo 'o fakatatau ki he Lao.

Kau 'ofisa tukuhau

55. (1) Kuo pau ke tokanga'i 'e he Komisiona Pule ki he Pa'anga Hu Mai 'a hono pule'i 'o e lao ki he Pa'anga Hu Mai.

(2) Kuo pau ke ngaue 'a e Komisiona 'o fakatatau mo e ngaahi tu'utu'uni 'a e Komisiona Pule ki he Pa'anga Hu Mai.

(3) Ko e kau 'ofisa tukuhau kotoa kuo pau ke fakanofo fakatatau ki he Lao pea kuo pau ke ne tui ha faka'ilonga fakangaue 'a e Ngaahi Ngaue ki he Pa'anga Hu Mai lolotonga hono fakahoko 'o e ngaue.

Tuku atu 'o e mafia

56. (1) 'E ngofua ki he Komisiona Pule ki he Pa'anga Hu Mai ke ne tuku atu 'i ha tohi, hono ngafa, mafai, pe fatongia kuo tu'utu'uni 'i he Lao ni.

(2) 'E ngofua ki he Komisiona Pule ki he Pa'anga Hu Mai, 'i ha taimi pe, ke tamate'i 'i ha tohi, ha tuku atu mafai 'i he kupu ni.

Malu (Confidentiality)

57. (1) Kuo pau ke tauhi malu (confidential) 'a e ngaahi tohi ngaue mo e fakamatala kotoa pe 'oku ma'u pe 'ilo ki ai 'a e 'ofisa tukuhau fekau'aki mo e fakahoko 'o e ngaahi fatongia 'i ha lao ki he pa'anga hu mai.

(2) Kuo pau ke 'ikai 'i ai ha me'a he kupu si'i (1) to ne ta'ofi 'a hono fakaha 'o ha tohi ngaue pe fakamatala ki -

(a) he Fakatonutonu'anga Tukuhau pe Fakamaau'anga Lahi 'o felave'i mo ha fakatonutonu fakalao 'i he Lao ni;

(b) ha taha ngaue ma'ae Pule'anga 'i ha Potungaue ki he pa'anga hu mai pe sitisitika 'a is 'oku fe'unga ai ke fakaha 'a e me'a ko is 'i hono fakahoko 'a e ngaahi ngaue 'a e taha ko ia;

(c) he 'Atita Seniale pe ko ha taha kuo fakamafai 'e he 'Atita Seniale 'a is ko e fakaha 'oku fe'unga ki hono fakahoko 'o e ngaahi fatongia; pe

(d) he Pule'anga 'o ha fonua kehe 'oku felotoi mo Tonga ni, ki he ngaahi fakangatangata 'oku faka'ata 'i he felotoi ko ia.

(3) Kuo pau ke tauhi malu (confidential) kotoa 'a e ngaahi tohi ngaue pe fakamatala kuo ma'u 'i he kupusi'i (2).

(4) Ko ha taha 'oku ne maumau'i 'a e kupu ni 'oku ne fakahoko 'a e hia pea kuo pau ke ne ala mo'ua 'i ha'ane halaia ki ha mo'ua 'o 'ikai lahi hake he $10,000 pe ngaue popula 'i ha vaha'a taimi 'o 'ikai laka hake 'i he ta'u 'e 3, pe fakatou'osi.

(5) 'I he kupu ni, "'ofisa tukuhau" 'oku 'uhinga ki ha taha 'oku ngaue 'i he Ngaahi Ngaue ki he Pa'anga Hu Mai 'i ha fa'ahinga tu'unga.

VAHE II
Fakatonutonu'anga Tukuhau

Fakatonutonu-'anga Tukuhau

58. Kuo pau ke 'i ai 'a e fakatonutonu'anga tukuhau ke ne vakai'i 'a e ngaahi tohi kole ki he ngaahi tu'utu'uni 'e ala 'eke'i.

Fakanofo 'o e kau memipa

59. (1) Ko e Fakatonutonu'anga Tukuhau kuo pau ke 'i ai ha Palesiteni pea mo e kau memipa kehe 'e 5, 'a is kuo pau ke toko 3 'a e kau memipa ke ma'u 'a e tokolahi fakalao.

(2)	(a) Kuo pau ke fakanofo 'e he Tu'i Fakamaau Lahi ha Fakamaau 'a e Fakamaau'anga Lahi ke hoko ko e Palesiteni 'o e Fakatonutonu'anga Tukuhau.

(b) Kuo pau ke ma'u 'e he Palesiteni 'a hono lakanga ko is lolotonga pe 'ene Fakamaau 'i he Fakamaau'anga Lahi pe kae 'oua kuo ne fakafisi mei hono lakanga Palesiteni, 'i ha fakaha tohi ki he Tu'i Fakamaau Lahi.

(3) Kuo pau ki he Komisiona Pule ki he Pa'anga Hu Mai, 'i he loto ki ai 'a e Kapineti, ke fakanofo 'a e kau memipa 'o e Fakatonutonu'anga Tukuhau.

(4) Fakatatau ki he kupusi'i (5), 'e ngofua ke fakanofo ha taha ko ha memipa 'okapau -

(a) kuo fokotu'u ko e Fakafofonga Lao 'i he Fakamaau'anga Lahi;

(b) ko ha memipa 'o e Kautaha 'a e kau Tauhi Tohi 'a Tonga;

(c) na'e ngaue ko e 'ofisa tukuhau; pe

(d) 'oku 'i ai ha'ane 'ilo makehe, taukei, pe ngaahi founga 'oku fe'unga mo e ngaahi fatongia 'a e Fakatonutonu'anga Tukuhau.

(5) 'E 'ikai ke ngofua ke fakanofo 'a e kakai ni ko ha memipa-

(a) ko ha taha kuo 'osi halaia ki ha hia, pe hilifaki ki ai ha tautea 'i he lao ki he pa'anga hu mai; pe

(b) ko ha taha 'oku mo'ua hulu te'eki faka'ata.

(6) Kuo pau ke fakanofo 'a e memipa ki ha ta'u 'e 5 pea kuo pau ke lava 'o to e fakanofo ke hoko atu.

(7) Kuo pau ki he Komisiona Pule ki he Pa'anga Hu Mai ke ne fakamalolo'i 'i ha tohi fakaha, 'i he loto ki ai 'a e Kapineti, ha taha 'a is -

(a) 'oku mo'ua hulu te'eki faka'ata;

(b) 'oku 'ikai ke ne lava 'o fakahoko 'a e ngaahi fatongia 'o e ngaue ko is pe 'oku ne fai hala; pe

(c) kuo 'oatu ha tohi fakaha 'o 'ene fakafisi.

Vakai'i 'o e tu'utu'uni 'oku ala 'eke'i

60. (1) 'E ngofua ki ha taha 'oku ne ta'efiemalie ki ha tu'utu'uni 'e ala 'eke'i kene kole ki he Fakatonutonu'anga Tukuhau ke vakai'i 'a e utu'uni ni.

(2) Ko e tohi kole' 'i he kupu si'i (1)-

(a) kuo pau ke 'i he foomu kuo tu'utu'uni;

(b) kuo pau ke fakahu ki he Fakatonutonu'anga 'i loto 'i he 'aho 'e 30 hili 'a hono ma'u 'e he tokotaha kole 'a e tu'utu'uni ke vakai'i; pea

(c) kuo pau ke fakahu mo e totongi kuo tu'utu'uni.

(3) 'E ngofua ki he Fakatonutonu'anga Tukuhau, 'i ha ma'u ha tohi kole, ke fakaloloa 'a e taimi kole ki he Fakatonutonu'anga ki hono vakai'i 'o e tu'utu'uni 'e ala 'eke'i.

(4) Kuo o pau ki he taha kole ke ne tufa ha tatau 'o e kole ki he Komisiona le Pa'anga Hu Mai 'i loto 'i he 'aho 'e 5 'a hono fakahu ki he Fakatonutonu'anga 'o e kole.

(5) 'E ngofua ki he Palesiteni ke ne fa'u ha ngaahi tu'utu' ni fekau'aki mo e hopo 'i he Fakatonutonu'anga Tukuhau.

Tu'utu'uni 'a e Fakatonutonu-'anga Tukuhau

61. (1) 'I he taimi 'oku -

(a) felave'i ai 'a e kole mo ha tu'utu'uni launga, kuo pau ke tu'utu'uni 'a e Fakatonutonu'anga Tukuhau ke fakahoko ha tu'utu'uni 'o fakatatau mo e kupu 9; pe

(b) felave'i mo ha tu'utu'uni ke vakai'i kehe, 'e ngofua ki he Fakatonutonu'anga ke ne tu'utu'uni ke fakapapau'i, liliu pe tuku 'a e tu'utu'uni.

(2) Kuo pau ki he Fakatonutonu'anga Tukuhau ke -

(a) fakahoko 'a e tu'utu'uni tohi 'i ha kole ke vakai'i 'i he taimi 'e ala lava ai hili 'a hono fai 'a e hopo; mo

(b) tukuatu ha tatau 'a 'ene tu'utu'uni ke tufa ki he ongo fa'ahi 'o e hopo 'i loto 'i he 'aho 'e 7 'i hono fakahoko 'o e tu'utu'uni.

(3) Kuo pau ke kau 'i he tu'utu'uni 'i he kupu si'i (2) 'a e ngaahi 'uhinga mo e tu'utu'uni fekau'aki mo e ngaahi me'a mahu'inga mo ha lau 'a e tu'utu'uni fekau'aki mo e ngaahi me'a mahu'inga mo ha lau 'a e tu'utu'uni ki he fakamo'oni pe ha to e me'a mahu'inga kehe 'a is na'e makatu'unga ai 'a e tu'utu'uni.

(4) Fakatatau ki he kupu si'i (6), kuo pau ko e tu'utu'uni kotoa pe 'a e Fakatonutonu'anga Tukuhau ko e lekooti 'oku 'ata ki he kakai.

(5) Kuo pau ke tali 'e he fakamaau'anga 'a e tatau 'o ha tu'utu'uni kuo fakamo'oni'i 'o e fakatatau mo e kupu 49 'o e Lao ki he Ngaahi Fakamo'oni (Vahe 15).

(6) Kuo pau ki he Fakatonutonu'anga Tukuhau ke ne fakapapau'i, 'i hono tukuatu ha fakamatala pe fakangofua ha fakamatala 'i he kupu si'i (4).

(a) kuo pau ke 'oua 'e fakaha 'a e tokotaha kole mo e ngaahi me'a fekau'aki mo is mo ha to e taha kehe; mo e

(b) ngaahi fakapulipuli fefakatau'aki pe ha fakamatala malu (confidential) kehe.

KONGA XIII
NGAAIH ME'A KEHE

Ngaahi Tu'utu'uni

62. 'E ngofua ki he Komisiona Pule Pa'anga Hu Mai, 'i he loto ki ai 'a e Kapineti ke ne fa'u ha ngaahi tu'utu'uni felave'i mo e -

(a) ngaahi foomu mo e totongi kuo tu'utu'uni 'i he Lao ni;

(b) fakahoko ngaue 'a e Fakatonutonu'anga Tukuhau; mo e

(c) fakahoko lelei 'a e ngaue 'i he Lao ni.

Fakataimi

63. (1) Kuo pau ko e ngaahi fakanofo kotoa pe na'e fakahoko 'i he Lao ki hono Pule'i 'o e Pa'anga Hu Mai, 2000, pea 'oku kei ngaue'aki 'i he 'aho 'e ngaue'aki ai 'a e Lao ni, 'e lau is ko ha fakanofo na'e fakahoko 'i he Lao ni.

(2) Fakatatau ki he kupu si'i (3), (4) mo e (5), kuo pau ke 'aonga 'a e Lao ni ki ha ngaue kuo fakahoko pe 'ikai fakahoko, pe ha fakafuofuo'i tukuhau na'e fa'u kimu'a hono ngaue'aki 'o e Lao ni.

(3) Kuo pau ko ha tangi pe faka'ilo na'e fakahoko kimu'a pea ngaue'aki 'a e Lao ni, 'e kei fakahoko is 'o hange pe 'oku te'eki ngaue'aki 'a e Lao ni.

(4) Kuo pau 'e 'ikai ke pehe 'oku fakangofua ha kole, tangi pe faka'ilo 'i he Lao ni koe'uhi pe 'oku tu'utu'uni 'a e vaha'a taimi loloa ange 'i he Lao ni, 'i he vaha'a taimi ki ha kole, tangi, pe faka'ilo kuo 'osi 'a hono taimi kimu'a pea ngaue'aki 'a e Lao ni

(5) 'E ngofua ha mo'ua tukuhau kimu'a 'i he ngaue'aki 'a e Lao ni ke to e tanaki mai 'i he Lao ni, ka 'e 'ikai to ne uesia ha to e 'eke (action) kuo fai ki hano tanaki 'o e tukuhau.

Kuo fakahoko 'i he Fale Alea 'i he 'aho ni 12 'o Novema, 2002.

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