"Revenue from the community
for the community"
Expressions of Interest - Tax Tribunal
3/09/2007 2:08:30 p.m.




The Ministry of Finance is calling for expressions of interest from persons who wish to become members of the Tax Tribunal.

Under the Revenue Services Administration Act (the Act) 2002 the Chief Commissioner of Revenue shall, with the consent of Cabinet appoint members of the Tax Tribunal. The Tax Tribunal will consist of a President and 5 other members. The Chief Justice shall appoint a Judge of the Supreme Court as President of the Tax Tribunal. The Chief Justice has appointed Justice Warrick Andrew as the President.

The Tax Tribunal hears applications for review of reviewable decisions made by the Inland Revenue Department. The Tax Tribunal makes written decisions on such applications. Such decisions includes the Tax Tribunal reasons for the decisions and its finding on material questions of fact and reference to the evidence or other material on which those findings were based.

Under the Act a person may be appointed to be a member if he or she:

  • is enrolled as a law practitioner;
  • is a member of the Institute of Chartered Accountants of Tonga;
  • was previously engaged as a taxation officer; or
  • has special knowledge, experience, or skills relevant to the functions of the Tax Tribunal.

The following persons cannot be appointed as a member:

  • a person who has under any revenue law, been convicted of an offence, or has been liable to a penalty; or
  • is an undischarged bankrupt.

A member is appointed for a term of 5 years and can be reappointed.

All interested candidates have until close of business Friday 21st September, 2007 to apply for membership of the Tax Tribunal.

If you are interested, please forward (mail or hand deliver) your expression of interest and CV to us at Office of the Minister of Finance, Treasury Building, Vuna Road, Nuku’alofa TONGA labeled “Membership, Tax Tribunal”. If you prefer, you can email your expression of interest and CV to kvaipuna@finance.gov.to.

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