SAMOA

VALUE ADDED GOODS AND SERVICES
 TAX AMENDMENT ACT 2006

2006, No. 13
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Arrangement of Provisions

1. Short title and commencement
2. Principal Act
3. Imposition of value added goods and services tax on supply
4. Imposition of value added goods and services tax on imports
5. Imposition of value added goods and services tax on goods liable to excise duty and supplied at "in bond" prices
6. Transitional
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2006, No. 13

AN ACT to amend the Value Added Goods and Services Tax Act 1992/1993. 
[26th July 2006]

BE IT ENACTED by the Legislative Assembly of Samoa in Parliament assembled as follows:-

1. Short title and commencement - (1) This Act may be cited as the Value Added Goods and Services Tax Amendment Act 2006.

(2) This Act shall come into force on 1 October 2006.

(3) Notice of commencement of this Act shall be published in Samoan and English in the Savali and one other newspaper circulating in Samoa.

2. Principal Act - In this Act, "Principal Act" means the Value Added Goods and Services Tax Act 1992/1993.

3. Imposition of value added goods and services tax on supply - (1) Section 9 of the Principal Act is amended by omitting from subsection (1) "12.5" and substituting "15".

(2) This amendment applies to supplies made on or after 1 October 2006.

4. Imposition of value added goods and services tax on imports - (1) Section 13 of the Principal Act is amended by omitting from subsection (1) "12.5" and substituting "15".

(2) This amendment applies to the importation of goods on or after 1 October 2006.

5. Imposition of value added goods and services tax on goods liable to excise duty and supplied at "in bond" prices-(1) Section 14 of the Principal Act is amended by omitting from subsection (1) "12.5" and substituting "15".

(2) This amendment applies to supplies made on or after the 1 October 2006.

6. Transitional - Until 30 June 2007 and despite the provisions of the Principal Act, the Commissioner may exercise a discretion to allow Tax imposed under section 9 of the Principal Act to be calculated at the rate of 12.5% percent where:

(a) The change of the rate of such tax effected by this Act entails serious hardship for a supplier concerning any agreement or contract the supplier has entered into in respect of the supply of goods and services with a recipient; and

(b) Section 73 of the Principal Act does not provide relief from such hardship for the supplier; and 

(c) The amount of any taxation revenue foregone in respect of any supplier as a result of the Commissioner exercising the discretion under this subsection is no greater than $1000.

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The Value Added Goods and Services Tax Amendment Act 2006 is administered in the Ministry for Revenue