American Samoa

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Overview

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Identifiers

Collect two identifiers from each business customer in American Samoa and submit them as strings on the application body. Tax ID: American Samoa has its own territorial income tax system under ASCA Title 11, Chapter 4 (modeled on the US Internal Revenue Code as it stood on 31 December 2000). Businesses use a federal Employer Identification Number (EIN) obtained from the IRS via Form SS-4 (online, fax, or mail). The same EIN is registered with the American Samoa Department of Treasury — Tax Division (the ‘ASTO’) for territorial income tax, payroll tax withholding, and local tax compliance purposes. American Samoa does not issue a separate local TIN; the EIN serves as the primary business tax identifier for all territorial and federal filing purposes. There is no VAT or general sales tax — revenue relies on income tax, excise duties, and gross receipts licensing fees. EIN format: XX-XXXXXXX (nine digits, hyphen after digit 2). Registration number: Assigned upon the filing and Governor-approval of articles of incorporation (for corporations under ASCA Title 30, Chapter 1) or upon filing of a certificate of organization (for LLCs under the American Samoa LLC Act, A.S.C.A. 30.0601 et seq.) or a certificate of limited partnership (for LPs). Articles of incorporation flow through the Attorney General and Treasurer to the Governor for approval, then are recorded by the Territorial Registrar; the Treasurer then issues the certificate of incorporation. The ASDOC manages business-entity records and business licensing; no public online search is available. Registration numbers are assigned sequentially with no fixed published format.

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Sector regulators

Office of Financial Institutions (OFI), American Samoa Department of Treasury · American Samoa Department of Commerce (ASDOC) · American Samoa Department of Treasury — Tax Division (ASTO) · FinCEN (federal AML/BSA oversight) · Federal Deposit Insurance Corporation (FDIC) · Internal Revenue Service (IRS)

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Legal structures

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How documents combine

For each evidence area, this table shows whether the listed documents are alternatives (any one of) or a bundle (all required). The artifact-by-artifact lookup follows below.

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Documents to collect

The physical documents you’ll collect from your customer, with the evidence area each one proves. One document can prove multiple areas — for example, Brazil’s Cartão CNPJ covers both tax and business-registration proof, so it appears once with both areas listed.

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Collection notes

• Legal Registration: For corporations: Certificate of Incorporation issued by the Treasurer of American Samoa after Governor approval and Territorial Registrar recordation under ASCA 30.0112–30.0113. For LLCs: certificate of organization becomes effective when filed with the Treasurer under ASCA 30.0622. For limited partnerships: Certificate of Limited Partnership filed with the ASG registrar. For foreign corporations: Permit to transact business issued under ASCA 30.0304–30.0306. The ASDOC maintains business entity records; the commercial register is not publicly searchable online — searches require a written request to the ASDOC with full company name and registration number, and results are provided within 7–14 business days for a fee.
• Constitutive Documents: For corporations: Articles of Incorporation under ASCA 30.0113–30.0115 must state the corporation name, principal office location, business objects, number and names of initial directors, timing of annual meetings, manner of amendment, and authorized share capital. By-laws are adopted at the organizational meeting. For LLCs: the constitutive filing is the Certificate of Organization; an Operating Agreement (ASCA 30.0601 et seq.) governing capital contributions, profit allocation, and management is strongly recommended though not required to be publicly filed. For partnerships: a Partnership Agreement governs internal arrangements.
• Tax Registration: American Samoa operates its own territorial income tax system under ASCA Title 11, Chapter 4 (modeled on the US IRC as of 31 December 2000). Businesses obtain a federal EIN from the IRS (Form SS-4) and register that EIN with the American Samoa Department of Treasury — Tax Division for local income tax withholding, payroll taxes (ASSS contributions), and excise compliance. The IRS issues an EIN confirmation letter (CP 575 or 147C) as the primary tax identification evidence. The ASTO does not issue a standardized separate tax registration certificate; the EIN letter combined with local tax account registration serves as evidence. Qualifying industrial enterprises may receive a Tax Exemption Certificate from the Governor under ASCA 11.1601 (Industrial Incentives Act; maximum 10-year exemption from some or all territorial taxes). American Samoa does not operate a VAT or general sales tax.
• Operating Permit: Every person, entity, or association wishing to conduct business in American Samoa must obtain a Business License from the ASDOC under ASCA 27.0201 et seq. before commencing operations. Applications are reviewed by the Territorial Planning Commission (under ASCA 5.0220) for zoning, traffic, environmental, and cultural impact. Prerequisites may include: articles of incorporation / certificate of organization (for entities), zoning board approvals, building plans, and proof of compliance with sector-specific regulations. Licenses expire 31 December annually; renewal window is October 1 – December 31; late renewal after January 1 incurs a fee; failure to renew by January 31 suspends business operations. Renewal fee: $150; initial filing fee:$37.50.
• Sector-Specific License: Financial services are regulated by the Office of Financial Institutions (OFI), established in 2015 under the ASG Department of Treasury, pursuant to ASCA Title 28 (Finance and Financial Institutions). Key licences issued by OFI: (1) Banking/commercial bank licence under ASCA Title 28, Chapter 10 — requires FDIC membership and Governor/Economic Development Commission approval; the Territorial Bank of American Samoa (TBAS), chartered 2016, is the territory’s sole locally chartered bank; (2) Money Services Business (MSB) certification — required for money transmitters and currency exchangers operating in the territory; registration fee $100 plus$1,000 per location; $10,000 security deposit per licence for transmission operators; OFI holds cease-and-desist authority under ASCA 28.1205; (3) Savings and loan licence under ASCA Title 28, Chapter 11. Insurance and securities regulation follows federal frameworks. Federal regulators (FDIC, FinCEN/BSA) also apply directly.
• Governance Records: Under ASCA Title 30, Chapter 1, every corporation must maintain at its principal office a list of current directors and officers (the number of directors is fixed in the articles or bylaws; directors are elected by stockholders under ASCA 30.0141). Corporations must file annual reports; the annual report includes directors and officer information. Annual reports are filed with the ASDOC and are subject to penalty if not filed. LLCs do not publicly disclose member identities; manager details appear in annual filings where applicable.
• Signing Authority: No statutory prescribed form under the American Samoa Code Annotated. A board resolution on company letterhead signed by a majority of directors and certified by the corporate secretary is the standard instrument authorizing a named signatory. For LLCs, the equivalent is a Manager’s Resolution or Member Consent. A notarized Power of Attorney is used for external delegation; notarization by an American Samoa notary public is standard practice.
• Address: No statutory form prescribed for KYB address verification. Standard practice follows US territory norms: lease agreement (no fixed time limit) OR utility bill OR bank statement dated within 90 days of submission. Common utility providers include the American Samoa Power Authority (ASPA) for electricity and water. The document must show the company’s registered or principal operating address in American Samoa.
• Good Standing: Issued by the Office of the Secretary of American Samoa (OSAS) by authority of Executive Order 005-25 (signed by Acting Governor Pulumataala Ae Ae Jr., 8 September 2025; amended by Executive Order 006-25, 30 September 2025) for corporations, LLCs, partnerships, nonprofit organizations, and other business entities registered in the territory. Confirms that the entity is validly registered and that annual report obligations and filing fees are current. Prior to the executive orders, good-standing confirmation was obtained through a letter issued by the ASDOC. Certificate requests must be submitted to the Office of the Secretary of American Samoa (osas.as). Note: business entity records (registration extracts) remain with the ASDOC; the good-standing certificate is issued by the separate OSAS office.

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Person roles

When you submit a person on the application body, set their role to one of Conduit’s canonical BusinessPersonRole values. Use this table to map a local corporate-governance title onto the right canonical role.

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Notes

• American Samoa is an unincorporated territory of the United States and the only US jurisdiction (along with US nationals born there) where people are US nationals but not automatically US citizens at birth. It operates its own territorial income tax system under ASCA Title 11, Chapter 4, modeled on the US IRC as of December 31, 2000, administered by the American Samoa Department of Treasury (ASTO). There is no VAT or general sales tax; revenue relies on territorial income tax, excise duties, and business licensing fees.
• Corporation formation requires Governor approval — a distinctive feature: articles of incorporation flow through the Attorney General → Treasurer → Governor for approval → Territorial Registrar for recordation → Treasurer for certificate issuance (ASCA 30.0112–30.0113). No corporation may do business without prior Governor approval. This is more involved than most US state processes.
• The commercial register of American Samoa is not publicly searchable online. Entity verification requires a paid written request to the ASDOC (full legal name and registration number required); responses take 7–14 business days. Factor this latency into document collection timelines.
• Business licenses are mandatory for all entities (ASCA 27.0201 et seq.) and expire December 31 annually. Failure to renew by January 31 suspends business operations. The Business License is a prerequisite for — and separate from — any sector-specific regulatory licence.
• The Office of Financial Institutions (OFI), established 2015 under ASG Treasury, is the territory’s primary financial services regulator. It charters and supervises the Territorial Bank of American Samoa (TBAS, the sole locally chartered bank) and certifies all Money Services Businesses (MSBs). MSB certification requires $100 registration fee,$1,000/location renewal, and a $10,000 security deposit for money-transmitting operators. OFI is not part of NMLS.
• Tax Exemption Certificates under the Industrial Incentives Act (ASCA 11.1601) may exempt qualifying new or expanding industrial enterprises from some or all territorial taxes for up to 10 years upon Governor approval. Conduit may encounter these for manufacturing, fisheries processing, and qualifying investment enterprises; the exemption certificate should be collected where available.
• The American Samoa LLC Act (ASCA 30.0601) was signed into law in 2013. LLC formation is more straightforward than corporation formation (no Governor approval required for the certificate of organization; filed with the Treasurer). LLC formation filings are processed through the ASG Treasury, not through the ASDOC’s business licensing portal.
• Land ownership is highly restricted in American Samoa: communal (matai) land may not be alienated and foreigners may not own land. Foreign Investment Act rules (ASCA Title 27, Chapter 26) may impose restrictions on foreign-owned business activities. Most financial services operating in the territory rely on correspondent relationships given the limited local banking infrastructure.