Excise tax rates amendment act



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SAMOA
EXCISE TAX RATES AMENDMENT ACT
2006, No.14

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Arrangement of Provisions
1. Short title and commencement

2. Principal Act

3. Schedule
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2006, No. 14
AN ACT to amend the Excise Tax Rates Act 1984.

[26th July 2006]
BE IT ENACTED by the Legislative Assembly of Samoa in Parliament assembled as follows:
1. Short title and commencement - (1) This Act may be cited as the Excise Tax Rates Amendment Act 2006.
(2) Subject to subsections (3) and (4) this Act shall come into force on the date of assent of the Head of State.
(3) The increase in excise for roll your own tobacco, alcoholic beverages and soft drinks is deemed to have come into force on 1 July 2006.
(4) The increase in excise for cigarette sticks shall come into force on 1 February 2007.
(5) Notice of commencement of this Act shall be published in Samoan and English in the Savali and one other newspaper circulating in Samoa.
2. Principal Act - In this Act, "Principal Act" means the Excise Tax Rates Act 1984.
3. Schedule - The Schedule to the Principal Act is amended by deleting the amounts of excise duty applying to the items listed below and substituting the amount of excise duty specified for each item:


Tariff item

Description

Excise










2202 (all items)

Waters containing added sugar or other sweetening matter or flavour

36 sene per litre

2203 (all items)


Beer made from malt


$2.20 per litre


2204.1010,2204.2110,

2204.2910,2204.3000

Wine of fresh grapes – Of an alcohol strength by volume or less than 15%


$4.40 per litre


2205.1090, 2204.2990


Wine of fresh grapes – Other


$7.26 per litre


2205.1020, 2205.9020


Flavoured wine of fresh grapes – Of an alcohol strength by volume of less than 15%


$4.40 per litre


2205. 1090, 2205. 9090


Flavoured wine of fresh grapes

- Other

$7.26 per litre


2206 (all items)


Other fermented beverages


$36.30 per litre


2208.2010,2208.3010,

2208,4010,2208.5010,

2208.6010,2208.7010,

2208.7021,2208.9011

Undenatured ethyl alcohol

- Of an alcohol strength by

volume exceeding 30% or less


$9.08 per litre



2208.2020, 2208.3020,

2208.4020,2208.5020,

2208.6020,2208.7012,

2008.7022,2208.9021

Undenatured ethyl alcohol

- Of an alcohol strength by

30% higher but


$14.52 per litre


2208.2090,2208.3090,

2208.4090,2208.5090,

2208.6090,2208.7019,

2008.7029,2208.9099

Undenatured ethyl alcohol

- Of an alcohol strength by

57.12% or higher


$29.04 per litre


2402 (all item)


Cigarettes


$175 per

1000 sticks

2403.1010, 2403.1090


Other manufactured tobacco


$185 per kg


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The Excise Tax Rates Amendment Act 2006 is administered

in the Ministry for Revenue


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