COVID-19
Tax Relief Measures for 2021/2022 Issue#1 2022
Targeted Groups: Tax Payers (Individuals and Businesses)
- Extension of due dates for lodgment and payment of tax returns (Consumption Tax (CT), Income tax, Pay as You Earn tax (PAYE), Small Business Tax (SBT), Resident Withholding tax, Non-resident withholding tax) due in March 2022 to 30th May 2022 with no administrative penalties incurred.
This policy was passed in March 2022 aiming to alleviate the financial constraints faced by taxpayers as a result of the COVID-19 pandemic and required national lockdown. Taxpayers who are incapable of making lodgments and payments due to the COVID-19 disaster benefits from this temporary relief without incurring penalties.
Effective date
Immediately and will end on the 30th May 2022.
- Provision of flexible terms of payment and restructuring of approved payment schedules of tax liabilities
MoRC stands ready to liaise with taxpayers who have difficulties in keeping up with tax payments by approving of payment plans and restructuring of current payment schedules.
Effective date
Immediate
- Immediate action to expedite the processing of CT refunds
MoRC is working to fast tack CT refunds for taxpayers who have applied and are in a net refund position to immediately assist businesses with their cash-flow.
Effective date
Immediate
- Extension of COVID-19 relief
Exemption of import duty and CT for private imports of food items, personal consumer goods not for commercial purposes. Moreover, exemption of import duty and taxes for all import of all building materials for the constructions of private dwellings, community project buildings and education project buildings.
Effective date
Till June 2022
- Exemption of Import duty and CT for private imports under the Hunga Tonga Hunga Haápai (HTHH) Volcanic Eruption Assistance.
All private imports under the HTHH Volcanic Eruption Assistance will be processed under exemption clearance through Customs side-line process. All importers must seek approval from the Nation Emergency Management Office (NEMO) under MEIDECC, prior to Customs application of the exemption on imported goods.
Effective date
6 months from the date of the HTHH eruption
Humanitarian and Disaster relief from Tongan Aotearoa Relief Committee
Tonga Customs front liners collaborate with other Government Agency to help National Emergency Management Office (NEMO) in clearance out of all imported relief goods from Fua’amotu Airport and Queen Salote Wharf. Most of International Humanitarian and Disaster relief goods has been cleared by the Tonga Customs and distributed by the NEMO to most affected areas. The Tonga Community in New Zealand has donated relief goods to some individual families and churches as were organized by Aotearoa Tongan Relief Committee Aotearoa Tonga Relief Committee and the Mataliki Shipping Services Own by A. Cowley & Sons Ltd . Tonga Government specifically granted relief from duty and taxes to support the individual families in Tonga and Business were deeply affected by the HTHH (Hunga Tonga Hunga Ha’apai) Volcanic eruption and the Tsunami on January 15th 2022. Disappointingly, Tonga has been Lockdown due to the influx of Covid – 19 in the Kingdom. Due to the COVID-19 restrictions and the 72 hours’ quarantine of relief consignment has caused delay in distribution of relief goods. Nevertheless, we strive to do our utmost to serve the well-being of the people of Tonga. “WHAKAWHETAI AOTEAROA”: “MALO AUPITO HOÓ MOU MANATU ‘OFA MAI KI TONGA. HOUNGAÍA MOÓNI "
The WCO COVID-19 Project
The WCO COVID-19 Project, funded by the Government of Japan, aims to improve the capacity of Customs administrations to tackle the challenges stemming from COVID-19, other infectious diseases and natural disasters. Considering the unique geographic and socio-economic features of Pacific islands, the “WCO online sub-regional workshop to assist Pacific Islands in improving their capacity in the clearance and regularization of relief goods in case of natural disasters and other disruptive events” was organized in cooperation with the Oceania Customs Organization Secretariat (OCO) from 19 to 21 and on 26 October 2021. Mr Sau Niulala ( DCEO - Border ) & Mr Michael Cokanasiga ( DCEO - Commerical ) from Tonga Customs Services.
Second Doze of Astrazeneca
On the 13th July 2021, Mr. Kelemete Vahe (Chief Executive Officer) and the staff of the Ministry of Revenuea nd Customs, received their second dose of the AstraZeneca vaccine at Feaomoengalu Building, Queen Salote Wharf.
