"Revenue from the community
for the community"
Service Standards

Ministry of Revenue and Customs employees have certain customer service standards to adhere too. This is in line with the policy where clients/taxpayers have certain rights and responsibilities.

The Ministry’s working hours are Monday to Friday 8.30am – 4.30pm and open during lunch hours. Cashier closes at 4pm every day.

We provide wide range of services regarding tax matters such as:

  • Tax Identification Numbers (TINs)
  • Respond to all Tax Enquiries (through Phone, Emails, and Counter)
  • Process Different Tax Types
  • Issue Refunds & Payments
  • Audits (Both small and large businesses)
  • Make decision to amendments and Objections
  • Provide Written Ruling (complex issues)

 The service standards include:

TYPE OF SERVICE

STANDARD PAPER

(dependent on receiving all information) (maximum)

STANDARD ELECTRONIC

(dependent on receiving all information) (maximum)

1. Processing registration of Taxpayer Identification Numbers/ Tax Clearances and requests for information

5 working days

3 working days

2. Processing lodgement of Income Tax returns

15 working days

7 working days

3. Processing lodgement of Consumption Tax returns

14 working days

7 working days

4. Issue refunds and payments or specific issue enquiries such exemption requests, requests for lodgement and payment requests

25 working days CT refunds per period or 21 days Reg. 9 refunds/ 28 working days IT refunds

Specific Issue enquiries 14 working days

Not Applicable

5. Answer phone enquiries

2 minutes

Not Applicable

6. Attend to you if you visit our office

2 minutes

Not Applicable

7. Reply to non-complex oral and written enquiries

5 working days

3 working days

8. Complete audits - Small business

3 months

Not Applicable

9. Complete audits – Large Business

3 months

Not Applicable

10. Errors

15 working days

7 working days

11. Complaints

within 3 working days to resolve

Not Applicable

12. Make a decision amendments and Objections 

20 working days

25 working days

13. Reply to complex oral and written enquires

25 working days or agreed timeframe

25 working days or agreed timeframe

14. Provide written ruling

20 working days

15 working days

15. Provide complex written ruling

25 working days or agreed timeframe

25 working days or agreed timeframe

 

Improving the lives of Tongans through effective & efficient tax & customs administration