TONGA

REVENUE SERVICES ADMINISTRATION (AMENDMENT) ACT 2003
No. 27 of 2003.

I assent,

TAUFA'AHAU TUPOU IV,
24th November, 2003.

AN ACT
TO AMEND THE REVENUE SERVICES ADMINISTRATION ACT

[27th October 2003.]

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

1. (1) This Act may be cited as the Revenue Services Administration (Amendment) Act 2003.

(2) This Act shall come into force on a day to be proclaimed by His Majesty in Council and different sections may be brought into force on different dates.

(3) The Revenue Services Administration Act 2002 is in this Act referred to as the Principal Act.

2. Section 2(1) of the Principal Act shall be amended as follows-

(a) in the definition of "representative", by deleting paragraphs (j) and (k) and substituting the following-

"(j) a person in respect of whom there is a liquidator, the liquidator; or

(k) a person in respect of whom there is an agent for the purposes of the Income Tax Act (Cap. 68), the agent;";

(b) in the definition of "revenue law" by-

(i) adding "the Consumption Tax Act 2003" after "Sales Tax Act (Cap. 69),"; and

(ii) inserting "in" at the start of paragraph (b);

(c) in the definition of "tax" by-

(i) inserting after paragraph (d) "(e) consumption tax";

(ii) renumbering paragraph (e) as paragraph (f); and

(iii) deleting "this Act" in renumbered paragraph (f) and substituting therefor "any revenue law";

(d) in the definition of "taxation assessment", by adding "consumption tax", after "sales tax,";

(e) in the definition of "taxation decision", by deleting "or" at the end of paragraph (h) and inserting the following paragraphs after paragraph (i)-

"(j) a decision of the Chief Commissioner under the Consumption Tax Act 2003 refusing to register a person for consumption tax;

(k) a decision by the Chief Commissioner under the Consumption Tax Act 2003 refusing an application for cancellation of consumption tax registration;

(l) a decision by the Chief Commissioner under the Consumption Tax Act 2003 cancelling a person's consumption tax registration; or

(m) a decision by the Chief Commissioner under the Consumption Tax Act 2003 refusing an application for an input tax credit for overpaid consumption tax;";

(f) in the definition of "taxpayer"-

(i) by deleting "or" after paragraph (d) and inserting the following paragraph-

"(e) a registered person for the purposes of the Consumption Tax Act 2003; or";

(ii) by renumbering paragraph "(e)" as paragraph "(f)"; and

(iii) by deleting "this Act" in the renumbered paragraph (f) and substituting therefor "any revenue law";

(g) in the definition of "tax period"-

(i) by deleting the "or" at the end of paragraph (b); 

(ii) by inserting "or" at the end of paragraph (c); and 

(iii) by adding after paragraph (c) the following paragraph- 

"(d) in consumption tax, the consumption tax period of the taxpayer;"; 

(h) in the definition of "tax return"-

(i) by deleting "or" at the end of paragraph (e);

(ii) by inserting "or" at the end of paragraph (f); and

(iii) by adding after paragraph (f) the following paragraph-

"(g) a consumption tax return under the Consumption Tax Act 2003;"; and

(i) by deleting the full stop at the end of the definition of "Tax Tribunal" and substituting ";and", and by inserting the following definition after the definition of "Tax Tribunal"-

""consumption tax" means consumption tax imposed under the Consumption Tax Act 2003.".

3. Section 16(4) of the Principal Act is amended by deleting the words "this section" and substituting therefor "section 15".

4. Section 17 of the Principal Act is amended in the Tongan version only by inserting the following subsections (2) and (3) as follows-

"(2) Kuo pau ki he Komisiona Pule ki he Pa'anga Hu Mai ke ne ngaue'aki ha mahu'inga kuo 'osi totongi 'e he taha totongi 'i he kupu ni 'oku felave'i mo ha taha tukuhau ki he lahi 'o e mo'ua tukuhau 'a e taha tukuhau.

(3) Ko e taha totongi 'a ia, ta'e 'i ai ha'ane 'uhinga lelei, 'oku 'ikai ke fai tatau ki ha tohi fakaha 'i he kupu ni kuo pau ke hilifaki ki ai 'a e mahu'inga 'oku fakapapau'i 'i he tohi fakaha, 'a is 'e ngofua ke tanaki mai 'e he Komisiona Pule ki he Pa'anga Hu Mai."

5. Section 19 of the Principal Act is amended by-

(a) deleting "or" appearing after "(e)" and adding ", or (g)" after "(f)" in subsection (1)(a); and

(b) adding ",consumption tax" after "sales tax" in subsection (1)(b).

6. Section 28(2) of the Principal Act is amended by deleting "subsection (4)" and substituting "subsection (3)".

7. Section 29(2) of the Principal Act is amended by-

(i) deleting "51 per cent or more" wherever is appears in the definition of "controlling shareholder" and substituting therefor "more than 50 per cent"; and

(ii) renumbering paragraph (b) in the definition of "controlling shareholder" in the Tongan version only as (c) and inserting the following new paragraph (b) as follows-

"(b) 'a e lahi ange 'i he peseti 'e 50 'o e totonu ki he ngaahi tiviteni; pe".

8. Section 34 of the Principal Act is amended by deleting subsection (2) and substituting the following-

"(2) No penalty shall be imposed under this section 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 in a material particular."

9. Section 44 of the Principal Act is amended by-

(a) deleting "; or" and substituting a full stop in subsection (1) in the English version only;

(b) deleting subsection (2); and

(c) renumbering subsection (3) as subsection (2).

10. Section 53 of the Principal Act is amended by-

(a) deleting "individual" in subsection (1) (a) and substituting therefor the word "person" in the English version only;

(b) inserting the words "required to be served on an individual" after "document" in subsection (2); and

(c) deleting the words "that area" and substituting therefor the words "the area in which the individual lives" in subsection (2).

Passed by the Legislative Assembly this 27th day of October, 2003.

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TONGA

Fika 27 'o e 2003.

'Oku ou loto ki ai,

TAUFA'AHAU TUPOU IV,
24 'o Novema, 2003.

KO E LAO
KE FAKATONUTONU 'A E LAO KI HE HONO PULE'I 'O E NGAAHI NGAUE TANAKI PA'ANGA HU MAI

[27 'o 'Okatopa 2003]

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

1. (1) 'E ui 'a e Lao ni ko e Lao (Fakatonutonu) ki hono Pule'i 'o e Ngaahi Ngaue Tanaki Pa'anga Hu Mai 2003.

(2) Kuo pau ke kamata ngaue'aki 'a e Lao ni 'i he 'aho 'e tu'utu'uni 'e he 'Ene 'Afio 'i he Fakataha Tokoni pea 'e ngofua ke kamata ngaue'aki 'a e ngaahi kupu kehekehe 'i he ngaahi 'aho kehekehe.

(3) 'Oku ui 'a e Lao ki hono Pule'i 'o e Ngaahi Ngaue Tanaki Pa'anga Hu Mai 2002 'i he Lao ni ko e Tefito'i Lao.

2. Kuo pau ke fakatonutonu 'a e kupu 2(1) 'o e Tefito'i Lao 'o pehe ni-

(a) 'i he 'uhinga'i lea "fakafofonga", 'aki hono tamate'i 'a e ongo palakalafi (j) mo e (k) pea fetongi 'aki eni-

"(j) taha 'a is 'oku 'i ai hano taha veteki fakalao, ko e taha veteki fakalao; pe

(k) taha 'a is 'oku 'i ai hano fakafofonga ki he ngaahi taumu'a 'o e Lao ki he Tukuhau Vahenga (Vahe 68), ko e fakafofonga,";

(b) 'i he 'uhinga'i lea "lao ki he pa'anga hu mai" 'aki-

(i) hono fakahu atu 'o e "Lao ki he Tukuhau Ngaue'aki 2003" hili 'a e "Tukuhau Fakatau Atu" (Vahe 69),"; mo e

(ii) fakahu atu 'a e "'i he" 'i he kamata,anga 'o e palakalafi (b);

(c) 'i he 'uhinga'i lea "tukuhau" 'aki-

(i) hono fakahu atu hili 'a e palakalafi (d) "(e) tukuhau ngaue'aki";

(ii) hono fakafika fo'ou 'a e palakalafi (e) ko e palakalafi (f); mo

(iii) hono tamate'i 'a e "Lao ni" 'i he palakalafi (f) fo'ou pea fetongi 'aki is 'a e "ha lao ki he pa'anga hu mai";

(d) 'i he 'uhinga'i lea "fakafuofua tukuhau", 'aki hono tanaki atu ,a e "tukuhau ngaue'aki" hili 'a e "tukuhau fakatau atu";

(e) 'i he 'uhinga'i lea "tu'utu'uni fakatukuhau", 'aki hono tamate'i ,a e "pe" 'i he ngata'anga 'o e palakalafi (h) pea fakahu atu ,a e ngaahi palakalafi ko 'eni hili 'a e palakalafi (i)-

"(j) ha tu'utu'uni 'a e Komisiona Pule 'i he Lao ki he Tukuhau Ngaue'aki 2003 ke ta'e tali hono lesisita ha taha ki he tukuhau ngaue'aki;

(k) ha tu'utu'uni 'a e Komisiona Pule 'i he Lao ki he Tukuhau Ngaue'aki 2003 ke ta'e tali ha kole kaniseli 'o e lesisita tukuhau ngaue'aki;

(l) ha tu'utu'uni 'a e Komisiona Pule 'i he Lao ki he Tukuhau Ngaue'aki 2003 ke kaniseli ha lesisita tukuhau ngaue'aki 'o ha taha; pe

(m) ha tu'utu'uni 'a e Komisiona Pule 'i he Lao ki he Tukuhau Ngaue'aki 2003 ke ta'e tali ha kole kuletiti tukuhau ki loto ki ha totongi tukuhau ngaue'aki hulu;",

(f) 'i he 'uhinga'i lea "taha tukuhau"-

(i) 'aki hono tamate'i 'a e "pe" hili 'a e palakalafi (d) pea fakahu 'a e palakalafi ko 'eni-

"(e) ha taha lesisita ki he ngaahi taumu'a 'o e Lao ki he Tukuhau Ngaue'aki 2003; pe";

(ii) 'aki hono fakafika fo'ou 'a e palakalafi "(e)" ko e palakalafi "(f)"; mo

(iii) hono tamate'i 'o e "Lao ni" 'i he palakalafi (f) fo'ou pea fetongi 'aki is 'a e "ha lao ki he pa'anga hu mai";

(g) 'i he 'uhinga'i lea "vaha'a taimi tukuhau"-

(i) 'aki hono tamate'i 'a e "pe" 'i he ngata'anga 'o e palakalafi (b);

(ii) 'aki hono fakahu atu 'a e "pe" 'i he ngata'anga 'o e palakalafi (c); mo e

(iii) 'aki hono tanaki atu hili 'a e palakalafi (c) 'a e palakalafi ko 'eni-

"(d) 'i he tukuhau ngaue'aki, ko e vaha'a taimi tukuhau ngaue'aki 'a e taha tukuhau;";

(h) 'i he 'uhinga" lea "fakamatala tukuhau"-

(i) 'aki hono tamate'i 'a e "pe" 'i he ngata'anga 'o e palakalafi (e);

(ii) 'aki hono fakahu atu 'a e "pe" 'i he ngata'anga 'o e palakalafi (f); mo e

(iii) 'aki hono tanaki atu hili 'a e palakalafi (f) 'a e palakalafi ko 'eni-

"(g) ha totongi tukuhau ngaue'aki, 'i he Lao ki he Tukuhau Ngaue'aki 2003;"; mo e

(i) 'aki hono tamate'i 'a e piliote hili 'a e 'uhinga" lea "Fakatonutonu'anga Tukuhau" pea fetongi 'aki 'a e "mo e", mo hono fakahu 'a e 'uhinga" lea ko 'eni hili 'a e 'uhinga" lea 'o e "Fakatonutonu'anga Tukuhau"-

""tukuhau ngaue'aki" 'oku 'uhinga ki he tukuhau ngaue'aki 'oku hilifaki 'i he Lao ki he Tukuhau Ngaue'aki 2003."

3. 'Oku fakatonutonu 'a e kupu 16(4) 'o e Tefito'i Lao 'aki hono tamate'i ,a e ngaahi lea "kupu ni" pea fetongi'aki 'a e "kupu 15".

4. 'Oku fakatonutonu 'a e kupu 17 'o e Tefito'i Lao 'i he liliu faka-Tonga pe 'aki hono fakahu 'a e kupu si'i (2) mo e (3) ko 'eni 'o pehe ni-

"(2) Kuo pau ki he Komisiona Pule ki he Pa'anga Hu Mai ke ne ngaue'aki ha mahu'inga kuo 'osi totongi 'e he taha totongi 'i he kupu ni 'oku felave'i mo ha taha tukuhau ki he lahi 'o e mo'ua tukuhau 'a e taha tukuhau.

(3) Ko e taha totongi 'a ia, ta'e 'i ai ha'a ne 'uhinga lelei, 'oku 'ikai ke fai tatau ki ha tohi fakaha 'i he kupu ni kuo pau ke hilifaki ki ai 'a e mahu'inga 'oku fakapapau'i 'i he tohi fakaha, 'a is 'e ngofua ke tanaki mai 'e he Komisiona Pule ki he Pa'anga Hu Mai."

5. 'Oku fakatonutonu 'a e kupu 19 'o e Tefito'i Lao 'aki-

(a) hono tamate'i 'a e "pe" hili 'a e "(e)" pea tanaki 'a e ",pe (g)" hili 'a e "(f)" 'i he kupu si'i (1)(a); mo

(b) hono tanaki atu 'o e "tukuhau ngaue'aki" hili 'a e "tukuhau fakatau atu" 'i he kupu si'i (1)(b).

6. 'Oku fakatonutonu 'a e kupu 28(2) 'o e Tefito'i Lao 'aki hono tamate'I 'a e "kupu si'i (4)" pea fetongi 'aki 'a e "kupu si'i (3)".

7. 'Oku fakatonutonu 'a e kupu 29(2) 'o e Tefito'i Lao 'aki-

(i) hono tamate'i 'a e "peseti 'e 51 pe lahi ange" 'i he feitu'u kotoa 'oku ha ai 'i he 'uhinga'i lea "taha ma'u 'inasi pule" pea fetongi 'aki 'a e "lahi hake he peseti 'e 50"; mo e

(ii) fakafika fo'ou 'a e palakalafi (b) 'i he 'uhinga'i lea "taha ma'u 'inasi pule" 'i he liliu faka-Tonga pe ko e "(c)" pea fakahu atu 'a e palakalafi (b) fo'ou 'o pehe ni-

"(b) 'a e lahi ange 'i he peseti 'e 50 'o e totonu ki he ngaahi tiviteni; pe".

8. 'Oku fakatonutonu 'a e kupu 34 'o e Tefito'i Lao 'aki hono tamate'i 'a e kupu si'i (2) pea fetongi 'aki eni-

"(2) Kuo pau 'e 'ikai hilifaki ha tautea 'i he kupu ni kapau ko e taha na'a ne fakahoko 'a e fakamatala na'e 'ikai to ne 'ilo pe totonu fakapotopoto ke ne 'ilo 'oku loi pe taki hala 'a e fakamatala."

9. 'Oku fakatonutonu 'a e kupu 44 'o e Tefito'i Lao 'aki hono-

(a) tamate'i 'a e ";or" pea fetongi 'aki 'a e piliote 'i he kupu si'i (1) 'o e liliu faka-Pilitania pe;

(b) tamate'i 'a e kupu si'i (2); pea

(c) fakafika fo'ou 'a e kupu si'i (3) ko e kupu si'i (2).

10. 'Oku fakatonutonu 'a e kupu 53 'o e Tefito'i Lao 'aki hono-

(a) tamate'i 'a e lea "individual" 'i he kupu si'i (1)(a) pea fetongi 'aki 'a e "person" 'i he liliu faka-Pilitania pe;

(b) fakahu atu 'a e ngaahi lea "fiema'u" ke tufa atu ki ha taha" hili 'a e "tohi ngaue" 'i he kupu si'i (2); pea

(c) tamate'i 'a e ngaahi lea "'elia ko ia" pea fetongi 'aki 'a e ngaahi lea "'a e 'elia 'oku nofo ai 'a e taha ko ia" 'i he kupu si'i (2).

Na'e tali 'e he Fale Alea 'i he 'aho ni 27 'o 'Okatopa, 2003.

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