The Ministry of Revenue and Customs is responsible for overseeing tax and customs regulations in Tonga. It plays a pivotal role in supporting the Tonga Strategic Development Framework II by contributing to national development goals, such as economic growth, improved infrastructure, and social development. By ensuring effective revenue collection and customs enforcement, the Ministry fosters an environment conducive to tourism and promotes trade, which is essential for the Tongan economy.

Tourism is a vital sector for Tonga, and the Ministry facilitates this through customs management and simplifying the taxation process for tourism-related businesses, such as hotels, whale-watching charters, and other attractions. Its work contributes to the financial stability of Tonga by enforcing tax compliance and providing efficient services to local and foreign businesses, which in turn encourages investment and tourism.

The Tongan tax system includes various forms of taxes, such as income tax, corporate tax, and consumption tax. It is structured to ensure that individuals and businesses contribute fairly to national development. The Income Tax Act governs personal and corporate taxes, while the Customs Act regulates duties on goods imported into Tonga. These laws help the government fund essential services such as healthcare, education, and infrastructure development.

Hon. Mateni Tapueluelu

Minister

The Ministry of Revenue and Customs provides a streamlined Online Tax Filing system to simplify the process of submitting tax returns for individuals and businesses. This digital portal allows taxpayers to file their returns anytime, avoiding the need to visit the office in person. Here’s how the system works and how to use it:

How to Use the Online Tax Filing System:

1. Visit the Ministry’s official website and log into the Online Tax Filing Portal using your taxpayer ID and password.
2. Complete the relevant tax forms by filling in details about your income, deductions, and any applicable credits.
3. Review your entries before submission. The portal will calculate the tax due based on the information you provide.
4. Submit your tax return electronically and receive a confirmation receipt via email.
5. Payments can be made online through the e-payment gateway integrated into the portal, using direct bank transfers or credit cards.
6. Taxpayers can track the status of their tax returns and payments through the portal’s dashboard.

You will soon be able to book an appointment or submit a query to the Ministry of Revenue and Customs through the Citizen Portal, which allows citizens and businesses to easily book consultations with tax or customs officers. Simply include the type of appointment or request you have, as well as any supporting information. Once the appointment or request is confirmed, you will receive a confirmation email for easy tracking.

Common Reasons for Booking an Appointment or Submitting Requests:

1. Tax Filing Assistance: If you have complex questions about filing your taxes, you can meet with an officer for personalized guidance.
2. Customs Clearance Questions: When importing goods, you may need to consult about the necessary documentation and duties.
3. Tax Disputes: Book a meeting if you need to dispute a tax assessment or clarify an outstanding tax liability.
4. Debt Payment Plans: Schedule a consultation to discuss setting up a payment plan for overdue taxes.
5. Business Registration Guidance: Meet with an officer to ensure your business is properly registered with the Ministry for tax purposes.

6. Customs Duty Discrepancies: Reporting issues with import duties or requesting clarification

7. Complaints about Delayed Refunds: Submit a formal complaint regarding pending tax refunds.

8. Reporting Suspected Tax Fraud: Anonymously report individuals or businesses suspected of tax evasion.

9. General Service Complaints: Share feedback on any service-related issues you’ve encountered with the Ministry.

The Ministry of Revenue and Customs will soon post all new vacancies through the Tonga Network Employment, making it easier for citizens to apply for government positions. This is the primary place for anyone interested in public service roles to find new opportunities. The portal will provide access to job listings across all Ministries, Departments, and Agencies in Tonga’s government, as well as the private sector. While job postings may also appear on the specific organization’s own websites or their official Facebook page, it is highly recommended to check the Vacancy Portal.

• Income Tax Act: Governs income tax collection and reporting.
• Customs Act: Regulates the collection of duties on goods imported or exported.
• Consumption Tax Act: Imposes taxes on certain goods and services.
• Excise Tax Act: Levies taxes on specific goods like alcohol and tobacco.
• Revenue Services Administration Act: Establishes the structure and authority of the Ministry.