Lta Slot Year
Renew your vehicle registration on time
- A block year is different from a financial year and is decided by the Government for LTA exemption purposes. It comprises of 4 years each. The very first 4-year block commenced from 1986. List of block years are 1986-1989, 1990-93, 1994-97, 1998-2001, 2002-05, 2006-09, 2010-13 and so on.
- Note: It is mandatory to renew Private Vehicle Registrations once a year. The month for renewal of Registration is the month the Vehicle was first Registered by LTA, this month is indicated by the number on the Warrant of Fitness sticker.
- LTA Exemption is available for travel allowance given by the employer to the employee or his family. The exemption is claimed for two journeys in a block of four years. Presently, the block of 2014-2017 is going on. Income Tax Department makes these blocks.
- In instances where you are not able to make the LTA claim within the year, you can move it to the next year. However, LTA exemption is not part of the Income Tax Return filing. Your employer will certify your LTA claim and add it to form 16. LTA Restrictions. There are certain restrictions when it comes to Leave Travel Allowance.
Dec 25, 2013 Leave travel allowance (LTA) is a common form of tax exemption given to the employees by most employers. Though it is quite simple, it often brings about a lot of questions among those claiming.
Note: It is mandatory to renew Private Vehicle Registrations once a year. The month for renewal of Registration is the month the Vehicle was first Registered by LTA, this month is indicated by the number on the Warrant of Fitness sticker. It is an offence to Drive a Vehicle on Samoa’s road that is unregistered or has an expired Warrant of Fitness sticker.
- Bring your Vehicle to the Land Transport Authority Head Quarters in Vaitele Or Savaii Branch in Salelologa and present your Vehicle
to the Vehicle Certification Unit. - Certifying Officers will Complete a vehicle identification number (VIN) inspection and inspect the Vehicle based on Road Safety
Standards - Upon satisfying inspection a Vehicle inspection sheet will be given with endorsement for approval of Warrant of Fitness.
- Submit the Vehicle Inspection Sheet and payment to cashier and receive your Warrant of Fitness Sticker
- In the event the Inspection is unsatisfactory the owner of the vehicle will be told to fix the part of the vehicle that failed the inspection before coming back for a re-inspection.
Note: It is mandatory to renew Public Service Vehicle (Buses & Taxis) Registrations twice a year in March and September. It is an offence to Drive a Public Service Vehicle on Samoa’s road that is unregistered or has an expired Warrant of Fitness.
- Bring your Vehicle to the Land Transport Authority Head Quarters in Vaitele Or Savaii Branch in Salelologa and present your Vehicle to the Vehicle Certification Unit under the Road Use Management Division
- Submit your Business License Certificate issued by the Ministry of Revenue and Identification (Passport or Driver License)
- Certifying Officers will Complete a vehicle identification number (VIN) inspection and inspect the Vehicle based on Road Safety Standards
- Upon satisfying inspection a PSV inspection sheet will be given with endorsement for approval of Warrant of Fitness.
- Submit the PSV Vehicle Inspection Sheet and payment to cashier and receive your Warrant of Fitness Sticker
- In the event the Inspection is unsatisfactory the owner of the vehicle will be told to fix the part of the vehicle that failed the inspection before coming back for a re-inspection.
IMPORTANT NOTICE: In the event a PSV Vehicle does not meet requirements to be registered as a PSV it will be registered as a Private Vehicle and cannot be used for Public Service. Failure to Renew Registration for any Vehicle will result in an overdue fine being enforced. Anyone who drives an Unlicensed Vehicle or a Vehicle with an expired Warrant of Fitness commits an offence and will be fined in accordance with the Samoa Road Traffic Ordinance.
New Purchased Vehicle Registration
Note: It is mandatory to Register New Vehicles. The month of Registration is the month the Vehicle Registration is due for renewal on a yearly basis , this month is indicated by the number on the Warrant of Fitness sticker. It is an offence to Drive a Vehicle on Samoa’s road that is unregistered or has an expired Warrant of Fitness.
- Bring your Vehicle to the Land Transport Authority Head Quarters in Vaitele Or Savaii Branch in Salelologa and present your Vehicle to the Vehicle Certification Unit under the Road Use Management Division
- Owner of New Vehicle must provide the Vehicle Export Certificate and Owner’s Identification Documents (Passport, or Driver License)
- Certifying Officers will Complete a vehicle identification number (VIN) inspection and inspect the Vehicle based on Road Safety Standards
- Upon satisfying inspection a Vehicle inspection sheet will be given with endorsement for approval of Warrant of Fitness.
- Submit the Vehicle Inspection Sheet and payment to cashier and receive your Warrant of Fitness Sticker and Number Plates.
- To get a Certificate of Ownership you can submit a request to the Legal Division.
- In the event the Inspection is unsatisfactory the owner of the vehicle will be instructed to fix the part of the vehicle that failed the inspection before coming back for a re-inspection.
Note: It is mandatory to Register New Public Service Vehicles. Registrations for New PSV are done on a monthly basis. It is an offence to Drive a Public Service Vehicle on Samoa’s road that is unregistered or has an expired Warrant of Fitness.
Taxi Requirements
When registering a new Taxi:
- Submit Request to CEO for a slot to Register a New Taxi in the month you wish to register your vehicle.
- Must provide:
- Vehicle Importation Certificate
- Copy of Owners Identification (Passport or Driver License)
- Upon approval of request, the owner must provide:
- A Business License Certificate from the Ministry of Revenue
- Taxi Stand Sticker on the Vehicle
- a Taxi Sign
- Present Vehicle for Inspection
Bus Requirements
When registering a new Bus:
- Submit Request to CEO for registration of a new Bus. Application will be submitted to the LTA Board and CEO for approval. Application should include desired route for operation.
- Must provide:
- Vehicle Importation Certificate
- Copy of Owners Identification (Passport or Driver License)
- Upon approval of request, owner must provide:
- A Business License Certificate from the Ministry of Revenue
- Present Vehicle for Inspection
- Bring your Vehicle to the Land Transport Authority Head Quarters in Vaitele Or Savaii Branch in Salelologa and present your Vehicle to the Vehicle Certification Unit under the Road Use Management Division
- Certifying Officers will Complete a vehicle identification number (VIN) inspection and inspect the Vehicle based on Road Safety Standards
- Upon satisfying inspection a PSV Vehicle inspection sheet will be given with endorsement for approval of Warrant of Fitness.
- Submit the PSV Vehicle Inspection Sheet and payment to cashier and receive your Warrant of Fitness Sticker and Number Plates.
- To get a Certificate of Ownership you can submit a request with the Legal Division.
- In the event the Inspection is unsatisfactory the owner of the vehicle will be told to fix the part of the vehicle that failed the inspection before coming back for a re-inspection.
IMPORTANT NOTICE: In the event a PSV Vehicle does not meet requirements to be registered as a PSV it will be registered as a Private Vehicle and cannot be used for Public Service. Failure to Renew Registration for any Vehicle will result in an overdue fine being enforced. Anyone who drives an Unlicensed Vehicle or a Vehicle with an expired Warrant of Fitness commits an offence and will be fined in accordance with the Samoa Road Traffic Ordinance.
Purchased Vehicles from a Private Party
Note: It is mandatory to renew Private Vehicle Registrations once a year. The month for renewal of Registration is the month the Vehicle was first Registered by LTA, this month is indicated by the number on the Warrant of Fitness sticker. It is an offence to Drive a Vehicle on Samoa’s road that is unregistered or has an expired Warrant of Fitness sticker.
- Bring your Vehicle to the Land Transport Authority Head Quarters in Vaitele Or Savaii Branch in Salelologa and present your Vehicle
to the Vehicle Certification Unit. - Certifying Officers will Complete a vehicle identification number (VIN) inspection and inspect the Vehicle based on Road Safety
Standards - Upon satisfying inspection a Vehicle inspection sheet will be given with endorsement for approval of Warrant of Fitness.
- Submit the Vehicle Inspection Sheet and payment to cashier and receive your Warrant of Fitness Sticker
- In the event the Inspection is unsatisfactory the owner of the vehicle will be told to fix the part of the vehicle that failed the inspection before coming back for a re-inspection.
Note: It is mandatory to renew Public Service Vehicle Registrations twice a year in March and September. It is an offence to Drive a Public Service Vehicle on Samoa’s road that is unregistered or has an expired Warrant of Fitness.
- You must first visit the Legal Division for Transfer of Ownership before Renewing your Vehicle Registration.
- Bring your Vehicle to the Land Transport Authority Head Quarters in Vaitele Or Savaii Branch in Salelologa and present your Vehicle to the Vehicle Certification Unit under the Road Use Management Division
- Submit Business License Certificate and Identification (Passport or Driver License)
- Certifying Officers will Complete a vehicle identification number (VIN) inspection and inspect the Vehicle based on Road Safety Standards
- Upon satisfying inspection a PSV Vehicle inspection sheet will be given with endorsement for approval of Warrant of Fitness.
- Submit the PSV Vehicle Inspection Sheet and payment to cashier and receive your Warrant of Fitness Sticker and Number Plates (if applicable).
- To get a Certificate of Ownership you can submit a request with the Legal Division.
- In the event the Inspection is unsatisfactory the owner of the vehicle will be told to fix the part of the vehicle that failed the inspection before coming back for a re-inspection.
IMPORTANT NOTICE: In the event a PSV Vehicle does not meet requirements to be registered as a PSV it will be registered as a Private Vehicle and cannot be used for Public Service. Failure to Renew Registration for any Vehicle will result in an overdue fine being enforced. Anyone who drives an Unlicensed Vehicle or a Vehicle with an expired Warrant of Fitness commits an offence and will be fined in accordance with the Samoa Road Traffic Ordinance.
How to obtain a personalised plate
You can obtain a personalised plate through the following process:
- A formal application in the form of request letter is to be submitted to the Chief Executive Officer. The Authority will contact you of the outcome of your application.
- If the application is approved, a fee of $1000.00 is to be paid at the Cashier.
- Your personalised plate will then be placed on order. Order may take 2 – 3 weeks to arrive.
- The Authority will inform you when your personalised plate arrives and is ready for release.
Transfer Vehicle Ownership
It is mandatory that once a vehicle is sold off to a new owner, a transfer of vehicle ownership has to be made. An application is to be submitted to CEO and the process is as follows:
When transferring ownership of a vehicle:
- Obtain a Vehicle Transfer Form from LTA Legal Division.
- Fill in the form and submit to CEO for Approval. Submission should include an ID/Passport of the Seller of vehicle.
- Upon approval, the transfer fee is paid at the Cashier. Fee is $126.00 for private vehicles and $200.00 for Commercial Vehicles.
- Submit receipt to Legal team for transfer to proceed.
- New Owner should be given a Vehicle Ownership Certificate with the new owner’s name on the Certificate.
Note: If a vehicle has more than one owner, a consent letter and Identification document is to be provided by all owners for a
transfer to take place.
Deregistration of Vehicles
- When a Vehicle is to be removed from Samoa
- When a Vehicle has been destroyed or rendered permanently unserviceable
- the vehicle has been stolen and not recovered
- you’re not the owner of the Vehicle
- the plates were lost or stolen
- you only want to replace the plates
- you’ve sold the vehicle but the buyer hasn’t let us know
Note: Vehicles must be Deregistered before being removed from Samoa
- Submit a request for Deregistration to the CEO along with below requirements:
- Copy of Ownership Certificate
- Copy of Owner’s Identification (Passport or Driver License)
- Number Plate of Vehicle
- Photos of Vehicle to be Exported
- LTA Certification Officers may need to sight the vehicle before Deregistration is approved.
- Upon approval you will need to submit payment to Cashier before Vehicle is Deregistered from the Vehicle Registry.
Lta Slot Year Coins
Note: Vehicle must be Deregistered at least 30 days after the Vehicle was destroyed or rendered permanently unserviceable
- Submit a request for Deregistration to the CEO along with below requirements:
- Copy of Ownership Certificate
- Copy of Owner’s Identification (Passport or Driver License)
- Number Plate of Vehicle
- Photos of Damaged/Scrapped Vehicle
- LTA Certification Officers may need to sight the damaged vehicle before Deregistration is approved.
- Upon approval you will need to submit payment to Cashier before Vehicle is Deregistered from the Vehicle Registry.
Taxi Stand Registration
To register a Taxi Stand, the applicant must submit a request to CEO together with the following documentations and must meet the following requirements:
- A valid business license
- Consent of land owner if land is not your property.Must have a minimum of 10 taxi vehicles to be registered in the Stand.
- A base and visible sign of taxi stand on base.
- All commercial vehicles must have signs of taxi stand on both front door sides and top of windshield.
- Completed Form provided by the Authority.
FAQ’s for claiming Leave Travel Allowance (LTA) as per Income Tax Rules
LTA is the benefit given by the employer to employees. While employee would enjoy the trip, they would also get benefitted with income tax benefit received through LTA. What is Leave Travel Allowance (LTA)? What are the income tax rules pertaining to LTA? In this article I would detail about LTA and some of the frequently asked questions about LTA.
What is Leave Travel Allowance (LTA)?
LTA (Leave Travel Allowance), is a benefit provided by almost all employers to their employees which provide income tax benefit. One can claim LTA for two times in a block of 4 years. Employees would take leave, enjoy their travel and claim this as reimbursement where income tax is not deducted. However, there are certain Income Tax guidelines to be followed to claim LTA.
Also Read: How to check employee provide fund (EPF) online?
20 FAQ’s for claiming Leave Travel Allowance (LTA) as per Income Tax Rules
1) What is the amount that can be claimed for LTA?
LTA is a benefit provided by the employer. It could be any amount starting from Rs 20,000 and above. The amount would be decided by the employer based on the grade and seniority of the employee.
2) When an employee can claim LTA?
An employee can claim LTA for 2 years in a block of 4 block years. Means, they can claim first time in year-1 and year-2 and second time in year-3 and year-4.
3) What is a block year in LTA?
Income tax rules define block year for claiming LTA. Previously it was 2010-2013. Currently it is 2014-2017. Means you can claim first LTA in 2014 and 2015 and second LTA in 2016 and 2017.
4) How a year is defined by IT rules for claiming LTA?
For claiming LTA, it is a calendar year and not financial year. For e.g. 2015 means 1-Jan-2015 to 31-Dec-2015. 2016 means 1-Jan-2016 to 31-Dec-2016. So current block year (4 years) starts from 1-Jan-2014 and ends at 31-Dec-2017.
5) Which IT section exempts LTA amount?
LTA amount claimed as per IT rules is exempted u/s 10 (5) of Income Tax Act.
6) How many trips an employee is eligible to claim for claiming LTA?
The employee can claim LTA for only one trip in a year. One cannot claim multiple trips in a year to claim LTA.
7) If an employee does one trip, but visits multiple places, is he eligible to claim LTA?
Income tax rule indicates that LTA can be claimed for the shortest distance between the starting point and farthest point. In between, if there are more places to visit, you can do that.
Also Read: What are the smart ways to reduce your home loan interest and EMI?
8) Who is eligible to travel along with employee to get LTA benefit?
The employee can take his spouse, kids and dependant parents, dependent brother or sister as part of travel to claim LTA benefit. He cannot take his friends / girlfriend (J) to get LTA benefit.
9) How many kids are eligible to travel to get LTA benefit?
2 kids are eligible for travel to get LTA benefit. In case there is triplet kid, due to twins, such twins would be considered as one kid for this purpose.
10) Can I claim LTA by travelling abroad trip?
LTA can be claimed for travel taken within India. You cannot claim foreign trip expenses for LTA benefit.
11) What expenses can be claimed under LTA Benefit?
LTA can be claimed only for ticket cost from starting point to the destination point and vice versa. One cannot claim food expenses, lodging expenses and other miscellaneous expenses under LTA claim.
12) What mode of travel is eligible for claiming LTA?
- In case of air travel, economy class is eligible.
- In case of train travel, up to first AC is eligible.
- In case of road transport, rented vehicle / bus of any kind is eligible to claim LTA benefit.
13) In case spouse is working and spouse is also eligible for LTA, how LTA claim would work?
There is no change in IT rules in case spouse is working. However, smart way of claiming LTA is, one can claim in 1st year and spouse can claim in 2nd year. Similarly, one can claim in 3rd year and spouse can claim in 4th year. This way, they can enjoy 4 trips and also get the LTA tax benefit for the entire block year.
Also Read: Should employee negotiate on Gross Salary or Net Take Home Salary during job change?
14) Can we carry forward unclaimed LTA?
Yes. An employee can carry forward one trip to next block year. Means in a 4 block years, he can claim one trip and one trip he can carry forward to the next block year. During the next block year, instead of 2 trips, they can undertake 3 trips and claim LTA benefit. However, this has to be communicated to an employer so that they can make provisions in their books.
15) If an employee moves from one company to another company, how LTA can be claimed?
There are no specific rules if an employee moves from one company to another company. They need to go by the same rules and claim 2 claims in a block of 4 years.
Lta Slot Year Meaning
16) If en employee travel at the end of the year and returns from a trip which falls beyond 31st Dec, how does it work?
In such case, employee need to consider starting date as a basis and claim for that calendar year.
17) If en employee travel at the end of the block year and returns from trip after 31st Dec which falls in a different block year, how does it work?
Lta Slot Year Games
Block year for the current LTA period is from 1-Jan-2014 to 31-Dec-2017. Assume that you want to claim your 2nd LTA amount and planned your trip from say 25th Dec 2017 to 5th Jan 2018. Since 1-Jan-2018 onwards is a different block period, you can still claim this trip under 2014-2017 block period.
18) My employer does not provide LTA benefit, can I make a trip and claim LTA while filing IT Returns?
LTA is a benefit provided by the employer. This is paid as reimbursement to you when you claim as per IT Rules. In case your employer does not provide this benefit, there is no way you can claim LTA. You cannot claim this while filing IT Returns.
19) I missed to submit my first LTA claim in a block year. Can I submit 2 LTA claims in a block year later?
As per IT Rules, an employee need to claim 2 trips LTA in a block of 4 years. However, if you have missed to claim in first 2 years, you need to indicate this to your employer, so that they can carry forward to subsequent 2 years of the same block year. You can later submit the bill pertaining to the first 2 years (bill date should indicate that) and claim it. However, you cannot claim 2 trips expenses in subsequent 2 years of a block period (with bill dates pertaining to 3rd and 4th year of a block period).
Also Read: How to get Rs 10 Lakhs and above a tax free Income and pay Zero Tax?
20) Do I need to submit a single bill for our trip or multiple bills would be accepted for LTA?
LTA benefit is given for a trip. Means, one family is travelling. Ideally, there would be one bill. However, there are cases where multiple bills would be received for a single trip (for airfare bills, where a family member agreed to join later and the booking was made later, but travel date is same of the remaining members). In such case, these are agreed by employers. It would be better to check with employer in such circumstances before proceeding further.
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Suresh
20 FAQ’s for claiming Leave Travel Allowance (LTA) as per Income Tax Rules
Lta Slot Yearling
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