Samoa

JUDGMENT CALL (flagged): no PWC or EY coverage found for Samoa. The official Samoa Ministry for Revenue website's published forms and notices cover Income Tax (including the Sole Trader Income Tax Return), PAYE, VAGST (Value Added Goods and Services Tax), and Non-Residential International Transportation Income Tax, with no net wealth/worth tax mentioned anywhere on the site. Absence is inferred from this official-site coverage rather than an explicit "no wealth tax" statement or a single comprehensive tax-type list, since no dedicated 'types of taxes' overview page could be reached.