Getting a tax idendification number (TIN) - Individuals
To apply for a tax number, you need to fill in the appropriate form Form 3 Application for TIN for Individuals (download from forms section), sign it, attach the necessary identification, and send it to Revenue Services. Otherwise, visit your nearest RSD Office and apply in person. You must bring with you one of the following forms of identification:
- Birth certificate
- Current Tongan passport
- Current drivers license
We will send confirmation of your tax number within 10 to 20 working days of receiving the application form together with 2 copies of the Employee Declaration for you to complete. As an employee you complete page one and your employer completes page two and sends us the original.
You cannot apply for a tax identifation number onlineas yet but it is coming soon.
What if I lose my tax number?
If you have lost your tax number, or can't remember what it is, firstly check any correspondence you have from RSD. Your tax number should be on the top section of any correspondence.
If you don't have anything from RSD, phone us on 23 444 and we will advise what your tax number is, and send out confirmation.
Income tax
If you are an individual in business such as a sole trader go to the Business area of this website.
SELF-ASSESSMENT -WHAT IT MEANS FOR YOU
NO MORE TAX RETURNS!!!
If you are an individual whose only income is from employment or interest income, or employment and interest income, from which tax has been withheld, there will be no need for you to lodge a tax return in 2009. You will still need to lodge a tax return this year if your income is above $2,500. In the future you will only need to keep records for 5 years to show that tax has been withheld from your employment income and/or interest income. Note dividends paid to resident individuals by resident companies is exempt from income tax.
For other individual taxpayers, self assessment means that Inland Revenue does not assess your tax return. You work out the tax you have to pay or refund due to you and complete your tax return and send it to Inland Revenue. We use the information you give in your tax return and any related schedules and forms to work out if you have correctly calculated your tax refund or tax liability. We do not take any responsibility for checking the accuracy of the details you provide, although we may check the arithmetic.
Although we do not check the accuracy of your tax return at the time of processing, at a later date we may examine the details (usually within 5 years) more thoroughly by reviewing specifics parts, or by conducting an audit of your tax affairs. We will check for missing, inaccurate or incomplete information.
The amount at which you start to pay tax has been increased substantially from $2,500 to $7,400. So you will not pay any tax if you don't earn more than $7,400 for 2008-2009.
For individual taxpayers whose only income is from employment and/or interest, the tax withheld is the final tax.
However, if you've:
- earned less than $7,400 in total and had tax deducted from your salary and wages or interest income
- had more than one job during the year;
- worked for only part of the year; or
then you need to complete a refund form (FORM 9) to claim your refund.
What is a refund form?
A refund form is mainly for salary and wage earners and you should show your income and any tax deducted for the year. Your refund form tells us if:
- you're overpaid your tax and are due for a refund;
- you're underpaid your tax and have to pay
Where do I get a refund form?
A refund form is available on the internet at our website www.revenue.gov.to or from any of our offices or we can mail one to you if you call 23 444. Use this form in 2009.
When should I contact INLAND REVENUE?
So you should contact Inland Revenue if you are individual and you:
- received less than $7,400 and received only employment income or interest income or employment and interest income and had tax deducted
- had more than one job during the year. Depending on your total annual income, you may have had too much tax deducted
- worked for less than a full income year. Depending on your total annual income, you may have had too much tax deducted
If you want to check whether you would get a refund if you requested an refund form, you can visit www.revenue.gov.to and use the refund calculator or you can call our office on 23 444.
To do these calculations you'll need your income details for the year and the amount of any tax that your employer has deducted.
Exempt Income
Dividends paid by a resident Tongan company to a resident of Tonga are exempt from income tax.
Individual Tax rates
| Chargeable Income | Tax on this Income |
| $1 - $7,400 | Nil |
| $7,401 - $30,000 | 10 seniti for each $1 over $7,400 |
| $30,001 and over | $2,260 plus 20 seniti for each $1 over $30,000 |
Income threshold
The taxable income threshold is $7,400 which means if an individual's combined income is less than this amount then he is subject to 0% tax.
Working out individual tax rates
Example 1
Mele's total chargeable income for the year was $11,238. Here is how to work out the amount of tax due on the income:
|
$0 to $7400 @ 0% |
= |
$0 |
|
$7,401 to $11,238 @ 10% for each $1 above 7,401= $3,837 |
= |
$383.70 |
|
|
|
$383.70 |
Therefore the tax due on Mele's income of $11,238 is $383.70.
Example 2
Seini's total chargeable income for the year was $7300. Here is how to work out the amount of tax due on the income:
|
$0 to $7300 @ 0% |
= |
$0 |
|
|
|
$0 |
Seini's chargable income was below the income threshold of $7400 so she pays 0% of tax which means she can claim back any income tax she has paid.
Example 3
Maikolo's chargeable income for the year was $35,720. Maikolo's tax due on his income is worked out as follows:
|
$0 to $7400 @ 0% |
= |
$0 |
|
$7,401 to $30,000: @ 10% |
= |
$2,260.00 |
|
$30,001 to $35,720: @20% for each $1 above $30,000 = $5,720 @ 20% |
= | $1,144.00 |
|
|
|
$3,404.00 |
|
Type of Tax |
Return period |
Return due |
Payment due |
|
Consumption Tax |
Monthly |
15 soon to be 28th of monthly |
Same time as return |
|
Personal Income Tax |
Annually |
31 August |
on or before due date of return |
|
Company Tax |
Annually |
31 August |
on or before due date of return |
-----------------------------------------------------------------------------------------------------------
ENDS
Source: Revenue and Customs Services, Nuku'alofa
