Home | Databases | WorldLII | Search | Feedback Samoa Consolidated Legislation 2008

Income Tax Administration Act 1974

CONSOLIDATED ACTS OF SAMOA 2008

INCOME TAX
ADMINISTRATION

ANALYSIS

TITLE

PART I
PRELIMINARY

1. Short Title, etc.
2. Interpretation

PART II
INLAND REVENUE DEPARTMENT

3. Inland Revenue Department
4. Commissioner of Inland Revenue
5. Deputy Commissioner of Inland Revenue
6. Appointment of other staff
7. Delegation by Commissioner
8. Members to maintain secrecy
9. Power to inspect books and documents
10. Information to be furnished on request of Commissioner
11. Inquiry before a Judge
12. Inquiry by Commissioner
13. Seal and authentication of documents
14. Annual report

PART III
RETURNS AND ASSESSMENTS

Division 1
Returns

15. Annual returns
16. Returns to annual balance date
17. Consequential adjustments on change in return date
18. Returns by persons jointly
19. Returns by executors or administrators
20. Special returns and assessments
21. Other annual returns
22. Dates by which annual returns to be furnished
23. Other returns to be made
24. Presumption as to authority

Division 2
Assessments

25. Commissioner to make assessments
26. Amendment of assessment
27. Limitation of time for amendment of assessment
27A. Correction of salary and wage tax assessments
28. Notice of assessment
29. Validity of assessment
30. Conclusiveness of assessment
31. Evidence of returns and assessments

PART IV
OBJECTIONS

32. Objections to assessments
33. Commissioner to consider objections
34. Objection may be submitted to Supreme Court
35. Obligation to pay tax not suspended by objection
36. Determination of objection not to affect other income
37. Objections to which this Part does not apply

PART V
COLLECTION: SOURCE
DEDUCTION PAYMENTS

38. Application of this Part

Division 1
Tax Deductions

38A. Division 1 not applicable to Salary & Wage income derived after 1st January 1990
39. Tax deductions to be made by employers
40. When emoluments deemed to accrue and be paid or received
41. Amount of emolument where ordinary payments to a superannuation fund are made
42. Payment to be made by resident employee where tax deduction exceeds source deduction payment
43. Making of tax deductions from source deduction payments to non-residents
44. Tax deductions from dividends to non-residents not paid in money
45. Amounts of tax deduction
46. Repealed
47. Repealed.