Country guide

Samoa

Samoa uses a single Taxpayer Identification Number (TIN) for persons and entities that are registered for tax purposes, mainly business licence operators and persons that employ people.

WS WSM 1 TIN type Last reviewed 2026-06-05

TIN types

1 published format. Open a type to see examples, structure details, and official sources.

Validate Samoa TIN

Samoa Taxpayer Identification Number (TIN)

Current Individuals Entities

Commissioner of Inland Revenue / Inland Revenue Services (Ministry of Customs and Revenue)

Numeric identifier issued for Samoa tax purposes to registered taxpayers, including sole traders, partners, partnerships, companies, trusts, non-profit organisations, statutory bodies, and employers.

Details

Examples

70004

Where to find it

On a Business Licence Certificate, business invoices and receipts, Ministry notices, or the Confirmation Letter for Registration when the holder has no business licence but employs people.

Common names

TIN Taxpayer Identification Number Tax Identification Number

Structure

1+ Sequential numeric identifier Digits allocated sequentially by the tax authority; no public check digit or embedded segment meaning is published.

Official source

oecd.org revenue.gov.ws