LAWS OF TUVALU
2008 Revised Edition

KAUPULE (BASIC RATE) REGULATIONS

CAP. 4.08.3

Arrangement of Regulations

Regulation 

1 Citation
2 Interpretation
3 Notification of basic rate
4 Exemption certificates
5 Remittance of rate to another Kaupule
6 Remission Certificates
7 Exception for members of Parliament
8 Power to exempt from penalty where assessment disputed
9 Receipts

Supporting Documents 
ENDNOTES 

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KAUPULE (BASIC RATE) REGULATIONS1

1 Citation

These Regulations may be cited as the Kaupule (Basic Rate) Regulations. 

2 Interpretation 

In these Regulations unless the context otherwise requires – 

"rate collector" means a person appointed under the provisions of the Act. 

3 Notification of basic rate 

Each Kaupule shall on 1st December in each year or as soon as possible thereafter give notice of — 

	(a) the amount or amounts of the basic rate imposed by the Kaupule in respect of persons resident within the area of its authority which shall be due and payable on 1st January next succeeding or 1 month after the date of publication of the said notice, whichever is the later; 
	
	(b) the liability of every person of or above the age of 18 years resident in the area of authority of the Kaupule on 1st January next succeeding or 1 month after the date of publication of the said notice, whichever is the later, to pay the basic rate unless generally or specifically exempted; 
	
	(c) the name of every person, if any, appointed to be a rate collector and the area for which each such rate collector has been authorised to collect the basic rate; 
	
	(d) the times and places specified for payment of the basic rate; and 
	
	(e) the categories of persons, if any, who are exempted from the payment of the basic rate. 

4 Exemption certificates 

	(1) Subject to the directions of the assessment committee, if any, a rate collector may issue an exemption certificate to any person he is satisfied is exempted from liability to pay the basic rate. 
	
	(2) An exemption certificate may at any time be cancelled by the rate collector or assessment committee giving written notice of cancellation to the holder thereof. 
	
	(3) Every certificate of exemption, other than such a certificate issued on account of the old age of the holder, shall, unless sooner cancelled, be valid only for the year of issue and shall then expire; a certificate issued on account of the old age of the holder shall remain valid until cancelled. 

5 Remittance of rate to another Kaupule 

A person liable for basic rate who can satisfy the executive officer of a Kaupule that on 1st January in the tax year he had been resident in that Kaupule's area of authority for a period of less than 6 months and that he is domiciled elsewhere in Tuvalu, may have his basic rate remitted to the Kaupule of his area of domicile subject to the following conditions — 

	(a) where the basic rate prescribed by the Kaupule is more than that prescribed by the Kaupule in whose area he is domiciled the amount which he would have paid had he been resident on his island of domicile may be remitted to that Kaupule. The balance shall be retained by the Kaupule in whose area he is resident; 
	
	(b) where the basic rate prescribed by the Kaupule for the island of his domicile is either the same as or greater than that prescribed by the Kaupule in whose area he is resident the latter Kaupule may deduct 10% of the basic rate and remit the balance to the Kaupule for the island of his domicile. 

6 Remission Certificates 

	(1) Subject to the directions of the Kaupule, a rate collector may issue a remission certificate to any person certifying that such person has had his payment of the basic rate remitted. 
	
	(2) A remission certificate may be cancelled at any time by the Kaupule or a rate collector. 

7 Exception for members of Parliament 

Notwithstanding anything in these Regulations a Member of Parliament and spouse shall be liable only for the basic rate prescribed by the Kaupule for their island of domicile, and shall pay that rate directly to that Kaupule. 

8 Power to exempt from penalty where assessment disputed 

A Kaupule, assessment committee, or court in which it is sought to recover any penalty for failure to pay the basic rate before a specified time or date, may for good cause remit the whole or any part of any penalty as aforesaid due from any person who has disputed the assessment of the basic rate to which the penalty relates. 

9 Receipts 

	(1) Forthwith upon the payment to him of any sum for and on account of a basic rate, every rate collector shall issue to the person making such payment a receipt which shall be signed by the rate collector issuing the same and shall show the date of the payment to which it refers, the name of the person on whose account such payment is made and the year in which the liability for such payment arose. 
	
	(2) Any rate collector who shall wilfully fail or neglect to issue a receipt in accordance with paragraph (1) shall be liable to a fine of $10 and to imprisonment for 6 weeks. 

ENDNOTES 
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1 Made under the Local Government Act but adapted and continued in force under section 131 of the Falekaupule Act LN 8/1966, 4/1976, LN 4/1986