Six retail outlets have been fined for failing to comply with the Electronic Sales Register System (ESRS).
The Ministry of Revenue and Customs (MORC) resumed ESRS checks after a mid‑May technical outage disrupted operations. Enforcement identified six stores across ‘Utulau, Ha‘akame, Houma, Tofoa, Halaleva and Nukunuku, each fined TOP 5,000 for non‑compliance. In Halaleva, greater breaches led to a TOP 10,000 penalty.
Further violations under the Consumption Tax Act were revealed: a Halaʻovave retailer was fined TOP 500 for neglecting to issue manual receipts and a Tatakamotonga business hit with a TOP 300 fine for not displaying its CT certificate.
The ESRS, backed by the 2022 Revenue Services Administration regulations, strengthens transparency and tax remittances amid Tonga’s revenue reforms. The Ministry emphasises that monitoring CT‑registered businesses is essential for supporting national development and public services.
The public is urged to report any businesses operating outside ESRS requirements to ensure fair tax collection.
This enforcement marks the first wave since the ESRS system glitch in May. The Ministry says more compliance activities are planned in coming weeks.
