Since faifeaus will be paying PAYE taxes what is the proper approach to determining what to tax. PAYE (pay as you earn) needs to have an employer; the congregations will be deemed the employer.
Faifeaus then should only pay taxes on what is given as alofa. ie what people give to the local church committee to register as alofa. Stuff people give directly to the faifeau should NOT be taxed.
(These stuff is usually given by people due to a very special blessing to the family attributable only to God. In deep gratitude the family then make an offering to worship God in gratitude, and gives it to the faifeaus who are considered Gods representative. (Something like travel allowances, clothing allowances etc govt. people etc get and not taxed.)
Tax collectors touch this at their own risk.
Also the faifeaus wives can be registered under PAYE employee as in all reality they are also part of the pastoring job with specific work for the church that only the faletua can do.
That is why the faifeaus are required to quickly find another wife if the current one has passed away. It is also why graduates from Malua Theological College must be married to be considered for a village faifeau.
Unlike C.E.O.’s and government ministers whose wives are generally not involved in their work. The faifeau alofa then can be split with the faletua given the non-taxable amount ($500/fortnight or $15000 annually) or whatever is good for specific situations. This is both legit and ethical.
Alofas varies a lot from Sunday to Sunday. Registration is coming up fast so here are formulas to help,
1. up to 15,000 tax free,
2. 15,001 to 25,000 --> (alofa amount - 576) X 0.2
3. Over 25,000 --> (alofa amount - 962) x 0.27 + 77.2
Government is ruling by ‘fait accompli’. It was with the road switch and now the Faifeau Tax law. But then having the numbers does facilitate it. So also the making of a dictator.