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Legislation


Tax in the Solomon Islands is levied by the Commissioner in accordance with the country’s taxation legislation. Income Tax Act [Cap 123] Consolidated to 14 November 2012 Sales Tax Act [Cap 125] Goods Tax Act (Cap 122) Consolidated to 31 December 2003 The Income Tax (Amendment) Act 2007 The Sales Tax (Amendment) Act 2004 Secured Transaction Act (2009) Stamp Duties Act - Unofficial Consolidation to 30 August 2013 Road Transport (Amendment) Regulation 2014 Sales Tax (Amendment) Act 2014 Sales Tax (Amendment) Act 2014 Commencement Notice Customs and Excise (Amendment)(No.2) Act 2012 (“Exemptions Act”) Goods Tax (Amendment) Act 2018 Sales Tax (Prescribed Goods and Services) Order 1998 - LN 61, 1998 Income Tax (Amendment) Act 2014 Goods Tax (Electronic Tax System) Regulation 2018 Goods Tax (Second Schedule) (Amendment) Order 2019 Sales Tax (electronic Tax System) regulations 2018 Income Tax (electronic Tax System) rules 2018

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