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Sales Tax (Amendment) Act 1990

TONGA


SALES TAX (AMENDMENT) ACT 1990


No. 6 of 1990.


I assent,
TAUFA'AHAU TUPOU IV
11th July, 1990.

AN ACT

TO AMEND THE SALES TAX ACT 1986

[13th June, 1990.]

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 Sales Tax (Amendment) Act 1990.

(2) The Sales Tax Act 1986 is in this Act referred to as the Principal Act.

2. Section 2 of the Principal Act is amended by:

(a) amending the definition of "Services" by inserting before the word "restaurants" the word "licenced.
(b) inserting the following new definitions;

3. The following new section 4A is inserted after Section 4:

"4A. (1) Subject to the provisions of this section and unless exempted by registration under sub-section (1A) of Section 9 of this Act, Sales Tax shall be levied and imposed by the Department on goods imported for the purpose of resale within the Kingdom by any small retail store or fuel bowser.
(2) The value of the goods for Sales Tax shall be the sum of:
(3) Any goods subject to Sales Tax under this section shall not be cleared by the Collector of Customs until such time as the Sales Tax has been paid."

4. Section 9 of the Principal Act is amended by inserting the following new sub-section:

"(1A) Exemptions under sub-section (1) (c) of this section shall not apply to small retail stores and fuel bowsers that purchase goods for resale from vendors or imports such goods for resale from vendors or imports such goods for resale unless they are registered with the Department.
(1B) The Commissioner may register small retail stores and fuel bowsers that seek exemption under sub-section (1A) of this section provided that they comply with any requirements prescribed by the Commissioner.
(1C) Any small retail store or fuel bowser that are not registered under this Act and who have paid the Sales Tax to a vendor or at the wharf who charges Sales Tax again shall be guilty of an offence under Section 11 of this Act.
(1D) Any small retail store or fuel bowser not registered under sub-section (1A) of this section is exempted for the requirements to submit returns and keep records as required under this Act.
(1E) All vendors shall impose sales tax of 5 seniti for each one pa'anga or part thereof on the sales to any small retail store or fuel bowser not registered under this section."
Passed in the Legislative Assembly this 13 day of June, 1990.


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