Tuilaepa Sailele Malielegaoi said the refusal by ministers of the country's largest church to pay tax will not be tolerated.
On the first of July, a new law kicked in which requires church ministers and the head of state to pay income tax.
But pastors for the Congregational Christian Church, the country's largest, are refusing to pay, saying their income comes from donations -- and that paying tax is an affront to their faith.
The church's attempts to get the government to change its mind have failed.