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Consumption Tax (Amendment) Act 2019

TONGA


CONSUMPTION TAX (AMENDMENT) ACT 2019


ACT 13 of 2019


Arrangement of Sections

Section
1 Short Title, Commencement, and Interpretation
2 Repeal of sections and Part
3 Section 2 amended
4 Section 7 amended
5 Section 18 amended
6 Section 20 amended
7 Section 21 amended
8 Section 22 amended
9 Section 24 amended
10 Section 26 amended
11 Sections 34A and 34B inserted
12 Transitional


CONSUMPTION TAX (AMENDMENT) ACT 2019

Act 13 of 2019

AN ACT TO AMEND THE CONSUMPTION TAX CONSEQUENT UPON THE ENACTMENT OF THE REVENUE SERVICES ADMINISTRATION ACT 2019

I assent,
TUPOU VI
1st August 2019.

BE IT ENACTED by the King and Legislative Assembly of Tonga in the Legislature of the Kingdom as follows:

  1. Short Title, Commencement, and Interpretation

(1) This Act may be cited as the Consumption Tax (Amendment) Act 2019.

(2) This Act shall come into force on the day that the Revenue Services Administration Act 2019 comes into force.

(3) This Act shall apply to supplies and imports made on or after the date referred to in subsection (2).

(4) In this Act, the Consumption Tax Act 2003, as amended, shall be referred to as the "Principal Act".

  1. Repeal of sections and Part

The Principal Act is amended by repealing sections 25, 27, 28, 29, and Part XI.

  1. Section 2 amended

Section 2 of the Principal Act is amended —

(a) by deleting the words "approved form" and its definition and replacing them with the following —
(b) by deleting the word "associate" and its definition and replacing them with the following —
  1. Section 7 amended

Section 7 is amended —

(a) by inserting the following new subsection after subsection (4) —
(b) by deleting subsection (6) and substituting the following subsection —
  1. Section 18 amended

Section 18 of the Principal Act is amended —

(a) in the heading, by inserting at the end "and receipts"; and
(b) by inserting the following new subsections after subsection (2) —
  1. Section 20 amended

Section 20 of the Principal Act is amended —

(a) In subsection (1), by inserting the words "Consumption Tax receipt," after "invoice," wherever "invoice," appears;
(b) in subsection (2) —
(c) in subsection (4), by inserting the words "or Consumption Tax receipt" after the word "invoice,";
(d) in subsection (5), by deleting "20" and replacing it with "8", adding "2019" after the word "Revenue Services Administration Act" and inserting the words "Consumption Tax receipts," after the word "invoices," wherever the word "invoices," appears; and
(e) in subsection (7), by inserting the words "Consumption Tax receipt," after the word "invoice,".
  1. Section 21 amended

Section 21 of the Principal Act is amended by repealing subsection (2).

  1. Section 22 amended

Section 22 of the Principal Act is amended by repealing subsections (3) and (4).

  1. Section 24 amended

Section 24 of the Principal Act is amended by repealing subsections (4), (5), and (6), and replacing them with the following new subsection (4) —

"(4) An application for a refund under section (1)(b) or (3) shall be made within 2 years after the date the consumption tax return to which the refund relates was lodged.".
  1. Section 26 amended

Section 26(5) of the Principal Act is amended by inserting the words "and the Revenue Services Administration Act 2019" at the end of the subsection.

  1. Sections 34A and 34B inserted

The Principal Act is amended by inserting the following new sections 34A and 34B after section 34 —

"34A Tax avoidance schemes
(1) This section shall apply if the Minister is satisfied of the following —
(2) If the Minister is satisfied of the matters specified in subsection (1), the Minister shall determine the consumption tax liability of the person who obtained the tax benefit and of any other person related to the scheme as if the scheme had not been entered into or carried out.
(3) If the Minister has made a determination under subsection (1) the Minister shall give effect to the determination by serving a notice or notices of assessment, including an amended assessment under the Revenue Services Administration Act 2019, on the person or persons whose consumption tax liability is affected by the determination.
(4) Despite anything in the Revenue Services Administration Act 2019, a notice or notices of assessment under subsection (3) shall be served within 6 years from the last day of the consumption tax period to which the determination relates.
(5) An assessment made under this section shall be treated as a taxation assessment for all purposes of the Revenue Services Administration Act 2019.
(6) In this section —
34B Application of Revenue Services Administration Act
The Revenue Services Administration Act 2019 shall apply for the purposes of the administration of this Act but subject to Parts VII, VIII, and IX.".

12 Transitional

Subject to the new section 7(4A) of the Principal Act, a taxable person at the commencement date who, carries on an enterprise at more than one place of business shall apply to the Minister for an official copy of the person's consumption tax registration certificate for each place of business within 60 days.

Passed by the Legislative Assembly this 14th day of March 2019


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