According to the following source, your economic activities with your
web site will most likely make you liable for a variety of taxes even
though you are not a corporation. Before relying upon this
information, however, I strongly encourage you to contact the Tax
Office for definitive information. I have provided its contact
information below.
If your web site activities are nonwage-earning professional
activities that are not in a tax-free occupation, you are subject to
paying a tax on transactions that is applicable to natural persons as
well as corporate bodies not liable for the corporate tax. The tax
schedule can be found in the reference I have provided.
If you are subject to the tax on transactions, then you are also
subject to a Contribution of Territorial Solidarity tax. You may also
be required to contribute to the social welfare system. Furthermore,
you need to apply for a license and pay a license tax within 30 days
of beginning your economic activity. As a licensed person, you are
also required to collect and remit the Value Added Tax to the tax
office on a monthly or quarterly basis for all goods imported, used,
or consumed in Tahiti resulting from your economic activities.
It appears that your tax filings for a particular year are due on
April 30 of the following year.
Sincerely,
Wonko
Source: "Investor's Guidebook" Tahiti Invest
http://www.tahiti-invest.com/attente/guide.pdf
"Tax Office
(Service des Contributions)
PO Box 80 - 98713 Papeete TAHITI
French Polynesia
Phone : (+689) 46 80 49
Fax : (+689) 48 23 61 or 46 81 30
E-mai l :
servicedescontributions@contributions.gov.pf"
"Licenses
Any person with a permanent or temporary non
wage-earning professional activity not included
in the tax-free occupations listed in the Code of
Taxes will need to pay additional percentage."
"Tax on transactions
The tax on transactions is applicable to those
who benefit from incomes other than wages or
agricultural returns: commercial incomes, professional
fees or revenue from real estate. It
refers to natural persons as well as corporate
bodies not liable to pay any corporate tax. It is
levied on gross incoming with a progressive
tax-rate."
"Contribution of Territorial Solidarity (CST)
This tax on income and other similar revenue is
levied on salaries, wages, pensions and other
allowances but also on the income of the natural
persons or corporate bodies liable to pay for the
tax on transactions. It is levied on produce and
similar products from agricultural activities and
stock and bonds income."
"Value Added Tax (TVA)
The TVA (French for VAT) has been existing
now since January 1st, 1998; it is applicable to
all goods and services imported, consumed or
used in French Polynesia."
"The social welfare system
The social security contribution rates are far
lower than those applied in metropolitan France ;
they range from 25 % to 34 % depending upon
the activity sectors."
"License taxes
Beginning of activity : Statement of registration
to be filed within 30 days at the Companies
Formalities Centre for the trading and arts and
crafts activities or directly at the tax office for
non-trading activities."
"Tax on companies earnings
The tax document bundles must be produced by
April 30th of the year N+1 for the trading periods
ending up on December 31st of the year N."
"Value Added Tax
All licensed people are liable to pay VAT whatever
their legal status.
The person commits himself/herself to :
? Have the VAT charged on his/her invoices
? Every month or every quarter declare the VAT
to be paid back to the tax-office.
The new VAT tax payers must fill in statements
according to the tax system they undergo and
which is determined by their estimated turnover." |
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