TUVALU

INCOME TAX (AMENDMENT) ACT 2019
Act No. 5 of 2019

AN ACT TO AMEND THE INCOME TAX ACT TO EXEMPT OFFICIALS OF A FOREIGN GOVERNMENT OR ORGANIZATION FROM PAYMENT OF TAX
Commencement [17th April 2019]
1 Short Title 
This Act may be cited as the Income Tax (Amendment) Act 2019. 
2 Amendment to Schedule 1
Schedule 1 of the Act is amended by inserting a new paragraph under Part IV as follows:
	 "(4) the income of an individual, other than a citizen of Tuvalu, who holds office in Tuvalu as an official of a foreign government or international organization is exempted to the extent provided in the Diplomatic Privileges Act".