Ministry of Revenue & Customs

Consumption Tax Public Rulings

• Consumption Tax Public Ruling 2005/1 Public and Private Ruling Program

• Consumption Tax Public Ruling 2005/2 Exempt Imports, Exports and Zero Rated Supplies

• Consumption Tax Public Ruling 2005/2 Exempt Imports, Exempt and Zero Rated Supplies – Revised CT Treatment of International Outbound Telecommunication Calls

• Consumption Tax Public Ruling 2005/3 Reverse Charge on Supplies of Foreign Services

• Consumption Tax Public Ruling 2005/4 Shipping Agents

• Consumption Tax Public Ruling 2005/5 Cultivation Loan Arrangements

• Consumption Tax Public Ruling 2005/6 Extension of Time to Lodge Consumption Tax Returns

• Consumption Tax Public Ruling 2005/7 Consumption Tax Refunds for Supplies and Imports by International and Non-Profit Organisations

• Consumption Tax Public Ruling 2005/8 Claiming and Apportioning Input Tax Credits

• Consumption Tax Public Ruling 2005/9 Credit Card Surcharges

• Consumption Tax Public Ruling 2005/10 National Reserve Bank of Tonga – Exempt Supplies

• Consumption Tax Public Ruling2005/11 Port & Airport Services

Income Tax Public Rulings

• Income Tax Public Ruling 2008/1 Public and Written Private Rulings

• Income Tax Public Ruling 2008/2 Record Keeping

• Income Tax Public Ruling 2008/3 Goods Taken for Own Use

• Income Tax Public Ruling 2008/4 Employee's Independant Contractor

• Income Tax Public Ruling 2008/5 Bad Debts Ruling

• Income Tax Public Ruling 2008/6 Draft Remission of Penalties Policy

• Income Tax Public Ruling 2008/7 Permanent Establishment

• Income Tax Public Ruling 2008/8 Royalties

• Income Tax Public Ruling 2008/9 Management Fees

• Income Tax Public Ruling 2008/10 Long Term Construction Contracts

• Income Tax Public Ruling 02/2020 Technical and Independent Services

• Income Tax Public Ruling 03/2020 Employment Allowances and benefits

• Income Tax Public Ruling 04/2022 Vehicles

• Income Tax Public Ruling 01/20 Gratuities

Income Tax Public Rulings

• Revenue Services Administration (ESRS) Regulation 01/2021 Specified Taxpayers for Implementation of the Electronic Sales Register System Group 1 - 4B

• Revenue Services Administration (ESRS) Regulation 01/2021 Specified Taxpayers for Implementation of the Electronic Sales Register System Group  5 - 6C

• Revenue Services Administration (ESRS) Regulation 01/2021 Specified Taxpayers for Implementation of the Electronic Sales Register System Group 7(i) - 7(ii)

• Revenue Services Administration (ESRS) Regulation 01/2022 Specified Taxpayers for Implementation of the Electronic Sales Register System Group 7B

• Revenue Services Administration (ESRS) Regulation 2023/05 Specified Taxpayers for Implementation of the Electronic Sales Register System Group 7C -11

Please note: Main public rulings published, for further rulings contact:clientservices@revenue.gov.to