Editor’s note: This version of chapter 8 of this title is included here for reference only, as at the time of this codification the provisions of section 87, that set forth codified section 934 of PL 17-50, as amended by section 1 of PL 17-83, made this Act null and void.
Section 1 of PL 17-83 states:
Section 1. Section 934 of title 54 of the Code of the Federated States of Micronesia, as enacted by Public Law No. 17-50, is hereby amended to read as follows:
§ 934. If any of the four states of the Federated States of Micronesia have not passed into law value added tax legislation as of midnight July 19, 2013, this act is null and void.
PL 17-83 was signed into law by Vice President Alik L. Alik on April 19, 2013.
SUBCHAPTER XII
Forms and Notices
[FOR REFEREENCE ONLY]
SECTIONS
§ 886. Forms and notices; authentication of documents.
§ 887. Manner of lodging documents.
§ 888. Service of notices.
§ 889. Electronic returns and notices.
§ 890. Due date for documents and tax payments.
Editor’s note: This version of chapter 8 of this title is included here for reference only, as at the time of this codification the provisions of section 87, that set forth codified section 934 of PL 17-50, as amended by section 1 of PL 17-83, made this Act null and void.
Section 1 of PL 17-83 states:
Section 1. Section 934 of title 54 of the Code of the Federated States of Micronesia, as enacted by Public Law No. 17-50, is hereby amended to read as follows:
§ 934. If any of the four states of the Federated States of Micronesia have not passed into law value added tax legislation as of midnight July 19, 2013, this act is null and void.
Section 77 of PL 17-50 added a subchapter XII of chapter 8 entitled Forms and Notices.
(1) A form, notice, tax return, statement, table, or any other document prescribed or published by the CEO for the purposes of any revenue law may be in such form as the CEO determines for the efficient administration of the revenue laws.
(2) The CEO must make the documents referred to in subsection (1) of this section available to the public at the offices of the Authority and at such other locations, or by mail or such other means, as the CEO may determine.
(3) A notice or other document issued, served, or given by the CEO under a revenue law is sufficiently authenticated if the name or title of the CEO, or authorized officer, is printed, stamped, or written on the document.
Source: PL 17-50 § 78.
Editor’s note: The sections of this chapter were numbered such that all of the sections were not numbered in the eight hundreds, but were also numbered in the nine hundreds. This created a problem because some of the nine hundred section numbers were already designated by chapter 9 of this title. This section was therefore renumbered from 921 to 886 to allow all of the sections in this chapter to have eight hundred section numbers.
Except as provided in section 924 of this title, a tax return, application, notice, or other document to be filed with the CEO under the revenue law must be delivered by personal delivery or registered post to an office of the Authority.
Source: PL 17-50 § 79.
Editor’s note: The sections of this chapter were numbered such that all of the sections were not numbered in the eight hundreds, but were also numbered in the nine hundreds. This created a problem because some of the nine hundred section numbers were already designated by chapter 9 of this title. This section was therefore renumbered from 922 to 887 to allow all of the sections in this chapter to have eight hundred section numbers.
(1) Subject to section 889 of this title and except as otherwise provided in a revenue law, a notice or other document required to be served by the CEO on a person for the purposes of a revenue law is treated as properly served on the person if:
(a) personally served on the person;
(b) left at the person’s usual or last known place of abode or business in the FSM; or
(c) sent by registered post to the person’s usual or last known address in the FSM.
(2) If a notice or other document is served by registered post, service is, in the absence of proof to the contrary, deemed to have been effected at the time at which the notice or other document would be delivered in the ordinary course of post, and in proving such service it is sufficient to prove that the envelope containing the notice or other document was properly addressed and was posted.
(3) If the person to whom a notice or other document has been sent by registered post is informed of the fact that there is a registered letter awaiting the person at a post office, and the person refuses or fails to take delivery of the letter, and the letter consists of the notice or other document, service of the notice or other document is deemed to have been effected.
(4) The validity of service of a notice under a revenue law cannot be challenged after the notice has been wholly or partly complied with.
(5) The reference to “person” in this section includes the representative of the person.
Source: PL 17-50 § 80.
Editor’s note: The sections of this chapter were numbered such that all of the sections were not numbered in the eight hundreds, but were also numbered in the nine hundreds. This created a problem because some of the nine hundred section numbers were already designated by chapter 9 of this title. This section was therefore renumbered from 923 to 888 to allow all of the sections in this chapter to have eight hundred section numbers.
(1) The CEO may establish and operate a procedure (referred to as the “electronic notice system”) for electronic filing of tax returns or other documents to the CEO and electronic service of notices and other documents by the CEO and, for this purpose, the CEO may provide written conditions for:
(a) the registration of taxpayers to participate in the electronic notice system (referred to as “registered users”);
(b) the issuing and cancellation of authentication codes to registered users;
(c) the tax returns and other documents that may be transmitted through the electronic notice system, including the form and manner in which they are to be transmitted;
(d) the correction of errors in or amendments to electronic returns or other documents;
(e) the use of the electronic notice system, including the procedure applicable if there is a breakdown or interruption in the system;
(f) the use in any electronic transmission of symbols, codes, abbreviations, or other notations to represent any particulars or information required under a revenue law; and
(g) any other matters for the better provision of the electronic notice system.
(2) A registered user may, in accordance with the conditions set by the CEO under subsection (1) of this section, file a tax return or other document to the computer account of the CEO.
(3) The CEO may, in accordance with the conditions set by the CEO under subsection (1) of this section, serve a notice or other document to the computer account of a registered user.
(4) If a tax return or other document of a registered user has been transmitted to the computer account of the CEO using the authentication code assigned to the registered user either with or without the authority of the registered user, and before the registered user has applied to the CEO for cancellation of the authentication code, the return or other document is, for the purposes of the revenue law under which it has been filed, presumed to be filed by the registered user unless the registered user proves to the contrary.
(5) For the purposes of a revenue law, an electronic tax return, notice, or other document, or a copy thereof, shall not be ruled inadmissible in evidence merely on the basis that it was filed or served without the filing or delivery of any equivalent document or counterpart in paper form.
(6) If an electronic tax return, notice, or other document is admissible under subsection (5) of this section, it is presumed that, until the contrary is proved, the contents of the electronic return, notice, or other document have been accurately transmitted.
(7) Section 815 shall apply to:
(a) an electronic tax assessment served by the CEO on the basis that the reference in section 815(1)(b) of this title to a copy of a notice of a tax assessment includes a certificate under the hand of the CEO identifying the tax assessment, and stating the authentication code of the registered user and the device involved in the production and transmission of the electronic tax assessment; and
(b) an electronic tax return furnished by a registered user on the basis that the reference in section 815(1)(c) of this title to a copy of a tax return includes a certificate under the hand of the CEO identifying the tax return, and stating the authentication code of the registered user and the device (if known) involved in the production and transmission of the electronic tax return.
(8) A person furnishing an electronic tax return or other document on behalf of another person must not divulge or disclose the contents of the return or document, or a copy thereof, without the prior written consent of the CEO.
(9) A person who fails to comply with subsection (8) of this section is guilty of an offense.
(10) Penalty. A person convicted of an offense under subsection (8) of this section shall be subject to a fine not exceeding five hundred dollars ($500), or imprisoned for not more than six months, or both.
Source: PL 17-50 § 81.
Editor’s note: The sections of this chapter were numbered such that all of the sections were not numbered in the eight hundreds, but were also numbered in the nine hundreds. This created a problem because some of the nine hundred section numbers were already designated by chapter 9 of this title. This section was therefore renumbered from 924 to 889 to allow all of the sections in this chapter to have eight hundred section numbers.
(1) If the due date for the following is a Saturday, Sunday, or public holiday, the due date is the next following business day:
(a) filing a tax return, application, notice, or other document;
(b) the payment of tax; or
(c) taking any other action under a revenue law.
(2) Reserved.
Source: PL 17-50 § 82.
Editor’s note: The sections of this chapter were numbered such that all of the sections were not numbered in the eight hundreds, but were also numbered in the nine hundreds. This created a problem because some of the nine hundred section numbers were already designated by chapter 9 of this title. This section was therefore renumbered from 925 to 890 to allow all of the sections in this chapter to have eight hundred section numbers.