LAWS OF WESTERN SAMOA

NATIONAL REVENUE BOARD

ANALYSIS

TITLE

PART 1
PRELIMINARY

1. Short title and commencement
2. Interpretation

PART II
NATIONAL REVENUE BOARD

3. Establishment of the Board
4. The Financial Secretary
5. Secretary of the Board
6. Meetings of the Board
7. Functions of the Board
8. Powers of the Board

PART III
GENERAL ADMINISTRATION

9. Staffing
10. Finance
11. Annual Report

PART IV
GENERAL

12. Secrecy
13. Offences
14. Regulations
15. Amendments to Revenue Acts
16. Act to bind Government
Schedule

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NATIONAL REVENUE BOARD ACT 1990

1990, No. 24

AN ACT to provide for the establishment and operation of a National Revenue Board.

(27 December 1990)

PART I
PRELIMINARY

1. Short Title and Commencement - (1) This Act be cited as the National Revenue Board Act 1990.

(2) This Act shall come into force on such date as shall be specified by the Head of State by Order.

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

"Board" means the National Revenue Board established under section 3 of this Act.

"Chairman" means the Chairman of the Board.

"Discretion" includes an authority to approve or to grant approval.

"Member" means a member of the Board and includes the Chairman.

"Minister" means the Minister of Finance.

"Prescribed" means prescribed by regulations under this Act.

"Revenue Acts" means the Acts specified in the Schedule and includes any amendments made to such Acts from time to time.

"Revenue department" means a department administered either by the Commissioner of Inland Revenue or the Comptroller of Customs.

"Secretary" means the person appointed pursuant to subsection (1) of section 5 of this Act.

"Treasury" means the department established under the Public Money Act 1964 and as administered by the Financial Secretary.

PART II
NATIONAL REVENUE BOARD

3. Establishment of the Board - (1) There is established for the purposes of this Act a National Revenue Board.

(2) The Board shall consist of:

(a) The Financial Secretary who shall be the Chairman;

(b) The Attorney-General;

(c) The Commissioner of Inland Revenue;

(d) The Comptroller of Customs.

(3) In the absence from any meeting of any member of the Board, that member may authorise the Deputy Head of his Department, or Office of State, to attend the meeting in his stead. Any person attending any meeting under this subsection shall be deemed for all purposes to be a member of the Board.

4. The Financial Secretary - The Financial Secretary appointed to administer the Public Money Act 1964 shall, subject to the control of the Minister, be charged with the administration of this Act.

5. Secretary for the Board - (1) A senior Treasury officer shall be appointed by the Financial Secretary, with the consent of the Minister, to be Secretary for the Board.

(2) The Secretary shall be responsible for monitoring the execution of the policy of the Board and for the control and management of its day-to-day business but the Board may delegate to the Secretary or to any member such of its functions and powers as it thinks fit.

6. Meetings of the Board - (1) The Board shall meet as often as necessary for the discharge of its functions under this Act.

(2) Everything authorised or required to be done by the Board shall be decided by a simple majority of the members present and voting.

(3) At any meeting of the Board:

(a) Three members shall form a quorum;

(b) Each member shall have one vote on the matter in question and, in the event of an equality of votes, the Chairman of the meeting shall have a casting vote; and

(c) If the Chairman, or in his absence the authorised deputy of the Chairman, is for any reason absent from a meeting, the members present shall elect one of their number to be Chairman for that meeting.

(4) Subject to the other provision of this section, the Board shall regulate its meetings and proceedings in such manner as it thinks fit.

7. Functions of the Board - (1) The Board shall:

(a) Advise the Minister on all matters pertaining to revenue policy and the legislative or other measures to be taken for the implementation of that policy in Western Samoa;

(b) Conduct regular reviews of legislation and proposed legislation relevant to the revenues of Western Samoa and make recommendations to the Minister on any legislative requirements arising from such reviews,

(c) Coordinate activities between the Revenue departments and Treasury;

(d) Be responsible for the overall monitoring of all revenues taxes, duties or imposts imposed by the Revenue Acts;

(e) Provide such available information as may be required by the Minister or the Financial Secretary for the purposes of preparation and review of annual or periodical revenue budgetary projections;

(f) Recommend any such measures as may be necessary to be adopted by the Revenue departments, Treasury or the Government to improve the effectiveness of the Revenue departments or Treasury and to maximise overall revenue collection in Western Samoa;

(g) Determine the steps to be taken by the Revenue departments, Treasury or Government, to counteract tax evasion fraud and other forms of fiscal evasion.

(2) In the discharge of its functions under this Act, the Board shall act in accordance with such directions as to policy as the Minister may give to it in writing.

8. Powers of the Board - (1) functions under this Act, the Board may:

(a) Delegate any of its powers to the Secretary or to any of its members;

(b) Give directions of a general character as it thinks fit to the Secretary, Financial Secretary, Commissioner of Inland Revenue or the Comptroller of Customs for due performance of the functions under this or any Revenue Act including for the expeditious handling of any matter involving fraud or other form of fiscal evasion;

(c) Order any officer or other employee of any Revenue department or Treasury to furnish any information or produce any document in his custody or control that the Board may require,

(d) Order any person to appear before it; and

(e) Notwithstanding any other enactment, use any information or document acquired by it in connection with any tax duty or impost imposed by the Revenue Acts for any purpose connected with any other tax or duty imposed by those Acts.

(2) Where the Board has reasonable grounds for believing that an offence has been, is being, or is likely to be, committed under any of the Revenue Acts, it may direct the Financial Secretary, the Commissioner of Inland Revenue, or the Comptroller of Customs as the case may be, to enquire into the matter, to submit a report to the Board on the facts and to make appropriate recommendations to the Board.

(3) A person to whom any direction has been given under subsection (1) or (2) of this section shall comply with the direction.

(4) A person who has been ordered to furnish any information or produce any document to the Board or to appear before the Board under the provisions of subsection (1) of this section shall, notwithstanding any other enactment, comply with the order.

(5) For the purposes of section 8 of the Income Tax Administration Act this Act shall be deemed to be an Inland Revenue Act and nothing in that section of that Act shall prevent the Commissioner, officer or employee of the Inland Revenue Department from making any information available to the Board.

PART III
GENERAL ADMINISTRATION

9. Staffing - (1) There shall be appointed under the Public Service Act 1977 such officers and employees within Treasury as may be required to enable the Board to discharge its functions under this Act.

(2) The persons designated pursuant to subsection (1) of this section shall be under the administrative control of the Secretary.

10. Finance - The costs and expenses of the Board and of administering this Act shall be met from monies appropriated under the Treasury Vote.

11. Annual Report - (1) The Board shall as soon as practicable after the end of each financial year furnish to the Minister a report on its administration for the year.

(2) A copy of the report shall be laid before the Legislative Assembly within 28 days after it has been furnished to the Minister if the Legislative Assembly is then in session and if not within 28 days after the commencement of the next ensuing session.

PART IV
GENERAL

12. Secrecy - Every person acting under this Act:

(a) Shall maintain and aid in maintaining the secrecy of all matters relating to this Act or to the Revenue Acts which come to his knowledge and shall not communicate any such matters to any other person, except for the purposes of carrying into effect this Act or the Revenue Acts or any other enactment imposing taxes duties or imposts payable to the Government; and 

(b) Shall, before he begins to perform any official duty under this Act, take and subscribe an oath of fidelity and secrecy to maintain secrecy in conformity with this section.

13. Offences - (1) Every person commits an offence who:

(a) Without lawful excuse or justification, fails to comply with an order made under this Act; or

(b) Furnishes any information or produces any document which is false or misleading in a material particular; or

(c) Obstructs any officer in the performance of his functions under this Act; or

(d) Wilfully contravenes the provisions of section 12 of this Act; or

(e) Otherwise contravenes this Act or any regulations made under it.

(2) A person who commits an offence under this Act shall, on conviction, be liable to a fine not exceeding $1,000 or to imprisonment for a term not exceeding 12 months or to both.

14. Regulations - The Head of State, acting on the advice of Cabinet may:

(a) Make such regulations as are necessary or desirable for the purposes of this Act; and

(b) By regulations, amend the Schedule.

15. Amendments to Revenue Acts - (1) Each of the following Acts:

(a) The Income Tax Administration Act 1974;

(b) The Foreign Exchange Levy Act 1977;

(c) The Goods and Services Tax Act 1986;

(d) The Business Licences Ordinance 1960;

(e) The Customs Act 1977;

(f) The Customs Tariff Act 1975;

(g) The Excise Tax (Domestic Administration) Act 1984;

(h) The Liquor Act 1971;

(i) The Petroleum Act 1984,-

is amended by inserting in section 2 of each such Act in its proper alphabetical position the following definition:

"Revenue Board" means the National Revenue Board established pursuant to the National Revenue Board Act 1990.

(2) Subject to subsection (3) of this section wherever in any Revenue Act (excepting only this Act) or in regulations made under any such Act there is a discretion given to a Minister any such discretion shall be exercised by that Minister only after he has consulted with the Revenue Board, and the Revenue Acts and Regulations shall be construed accordingly.

(3) Subsection (2) of this section shall not apply:

(a) to sections 8, 26, 30, 31, 32, 33, 34, 36, 38, 59, 79, 114 and 190 of the Customs Act 1977;

(b) to section 5 of the Liquor Act 1971.

16. Act to bind Government - This Act shall bind the Government.

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SCHEDULE

Section 2

(a) Administered by the Commissioner of Inland Revenue:

The Income Tax 1974
The Income Tax Administration Act 1974
The Income Tax Rate Act 1974
The Foreign Exchange Levy Act 1977
The Goods and Services Tax Act 1986
The Business Licences Ordinance 1960

(b) Administered by the Comptroller of Customs

The Customs Act 1977
The National Revenue Board Act 1990
The Customs Tariff Act 1975
The Excise Tax (Domestic Administration) Act 1984
The Excise Tax (Import Administration Act) 1984
The Excise Tax Rate Act 1984
The Liquor Act 1971

(c) Administered by the Financial Secretary

The Stamp Duty Ordinance 1932
The Petroleum Act 1984

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The National Revenue Board Act 1990 is administered in the Department of Treasury