Dataset: Revenue Statistics PACIFIC Details of Tax Revenue - Samoa
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Source
Source Contact person/organisation Contact person/organisationOECD.RevenueStatistics@oecd.org
Direct source Direct sourceSamoa Bureau of Statistics
Data Characteristics Data Characteristics Unit of measure used Unit of measure used
Tala
Power code Power code
Millions
Date last updated Date last updated29-Nov-18
Concepts & Classifications Concepts & Classifications Key statistical concept Key statistical conceptData are reported on a fiscal year basis beginning 1st July. For example, the data for 2016 represent the period from July 2016 to June 2017.
The data are on a cash basis.
Figures exclude tax revenues collected by sub-national governments as the data are not available.
The data from 2009 were provided on the basis of the IMF's GFSM 2014 classification. Prior to this year, data were provided on a different basis. The differences between the two sets of data are indicated below for the relevant tax revenue categories.
Heading 1000: Income tax revenues from 2009 onwards are net of income tax refunds. Prior to 2009, the income tax revenue figures are gross of refunds.
Heading 5111: VAGST revenues from 2009 onwards net of aid, loan payments by Treasury and VAGST paid by Government departments.
Heading 5123: Import duty from 2009 onwards is net of aid and loan payments by Treasury.
Heading 5126: Data from 2009 include revenues from fisheries' licences. Fisheries' licences revenues are usually classified as non-tax revenues according to the OECD classification set out in Annex A of the Interpretative Guide, but could not be distinguished from other revenues from taxes on specific services.
The data are on a cash basis.
Figures exclude tax revenues collected by sub-national governments as the data are not available.
The data from 2009 were provided on the basis of the IMF's GFSM 2014 classification. Prior to this year, data were provided on a different basis. The differences between the two sets of data are indicated below for the relevant tax revenue categories.
Heading 1000: Income tax revenues from 2009 onwards are net of income tax refunds. Prior to 2009, the income tax revenue figures are gross of refunds.
Heading 5111: VAGST revenues from 2009 onwards net of aid, loan payments by Treasury and VAGST paid by Government departments.
Heading 5123: Import duty from 2009 onwards is net of aid and loan payments by Treasury.
Heading 5126: Data from 2009 include revenues from fisheries' licences. Fisheries' licences revenues are usually classified as non-tax revenues according to the OECD classification set out in Annex A of the Interpretative Guide, but could not be distinguished from other revenues from taxes on specific services.
OECD.RevenueStatistics@oecd.org
Samoa Bureau of Statistics
29-Nov-18
Data are reported on a fiscal year basis beginning 1st July. For example, the data for 2016 represent the period from July 2016 to June 2017.
The data are on a cash basis.
Figures exclude tax revenues collected by sub-national governments as the data are not available.
The data from 2009 were provided on the basis of the IMF's GFSM 2014 classification. Prior to this year, data were provided on a different basis. The differences between the two sets of data are indicated below for the relevant tax revenue categories.
Heading 1000: Income tax revenues from 2009 onwards are net of income tax refunds. Prior to 2009, the income tax revenue figures are gross of refunds.
Heading 5111: VAGST revenues from 2009 onwards net of aid, loan payments by Treasury and VAGST paid by Government departments.
Heading 5123: Import duty from 2009 onwards is net of aid and loan payments by Treasury.
Heading 5126: Data from 2009 include revenues from fisheries' licences. Fisheries' licences revenues are usually classified as non-tax revenues according to the OECD classification set out in Annex A of the Interpretative Guide, but could not be distinguished from other revenues from taxes on specific services.
The data are on a cash basis.
Figures exclude tax revenues collected by sub-national governments as the data are not available.
The data from 2009 were provided on the basis of the IMF's GFSM 2014 classification. Prior to this year, data were provided on a different basis. The differences between the two sets of data are indicated below for the relevant tax revenue categories.
Heading 1000: Income tax revenues from 2009 onwards are net of income tax refunds. Prior to 2009, the income tax revenue figures are gross of refunds.
Heading 5111: VAGST revenues from 2009 onwards net of aid, loan payments by Treasury and VAGST paid by Government departments.
Heading 5123: Import duty from 2009 onwards is net of aid and loan payments by Treasury.
Heading 5126: Data from 2009 include revenues from fisheries' licences. Fisheries' licences revenues are usually classified as non-tax revenues according to the OECD classification set out in Annex A of the Interpretative Guide, but could not be distinguished from other revenues from taxes on specific services.