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Fuel Sales Tax Act

TONGA

1988 Ed.]

CHAPTER 72

FUEL SALES TAX

Acts Nos. 6 of 1964 and 3 of 1985

AN ACT TO IMPOSE A TAX UPON FUEL IMPORTED INTO THE KINGDOM AND SOLD BY THE IMPORTER

[3rd November, 1964]

1. Short title.

This Act may be cited as the Fuel Sales Tax Act.

2. Fuel sales tax imposed.

A fuel sales tax is hereby imposed at the rates specified in section 3 upon the following fuels, namely, motor spirit, kerosene and gas fuel imported into the Kingdom and sold by an importer of any of the said fuels.

3. Rates of tax.

The rates of the fuel sales tax hereby imposed are as follows:

(a) in respect of motor spirit - 2s. per litre;
(b) in respect of kerosene - 2s. per litre;
(c) in respect of gas oil - 2s. per litre.

4. Payment quarterly.

The fuel sales tax hereby imposed shall be paid by the importer to the Treasurer -

(a) quarterly within 21 days after the close of each quarter; and
(b) at the rates specified in section 3.

5. Information to be furnished.

The Treasurer may, by notice in writing, require an importer of any of the fuels on which a fuel sales tax is hereby imposed to furnish him with such information as he requires and may require him to produce all books, documents and other papers whatsoever in his custody or under his control relating thereto

6. Regulations.

His Majesty-in-Council may make regulations not inconsistent with this Act prescribing all matters and things which are necessary or convenient to be prescribed for giving effect to this Act.