"Revenue from the community
for the community"
Consumption Tax Returns
Completing your CT return

If you are registered for CT you will need to fill out a CT return form and lodge with payments on the 28th of the month following the end of the CT period. If the 28th falls on the weekend or a public holiday, the return and any payment is due on the next business day.  

CT is a self-assessed tax, you will not generally receive a notice of assessment from the Chief Executive Officer in respect of your CT liability for a period. You need to treat the CT return prepared by you as the CT assessment for the period.

Lodge NIL CT return

If your return for a CT period works out to a nil result (i.e. no income for the period or no CT payable and no excess CT paid), you must still submit a CT return for that period.

Application for CT Refund

Application for Consumption Tax Refund must in the approved form. The CT refund application falls either under Section 24 of the Consumption Tax Act 2003 or Regulation 9 of the Consumption Tax Regulations 2005.

You are entitled to a refund under section 24, if you are claiming a refund of CT because:

  • Having an excess of input tax credits is a regular feature of your business, for example, you are an exporter or make zero rated supplies as a regular part of your business
  • You have carried forward a CT credit for 2 CT periods. You may apply for a refund in the third period after the credit was created.
Improving the lives of Tongans through effective & efficient tax & customs administration