Congregational Christian Church

According to Samoan media, lead counsel for the ministers, Alex Su'a, told the court it is the contention of the church that ministers are not taxpayers and therefore should not be paying taxes.

Each minister faces two charges of failure to withhold taxes and failure to file tax returns.

The Commissioner of Inland Revenue, Matafeo Avalisa Viali-Fautuaali'i, was the first witness called by the prosecution.

They are scheduled to appear in court today.

This brings to 40 the number of ministers from the same church who have been charged under a new law which requires church ministers to pay taxes on donations from church members.

One of the new group confirmed to the Samoa Observer that he was served with a summons a week after the church's general assembly at Malua.

He said 12 of the ministers, who have just been charged, look after congregations in rural villages while the rest serve urban congregations.

Samoa's largest church is currently in a bitter dispute with the government over its ministers' refusal to pay income tax, which has led to several pastors being brought before the courts.

However, church treasurer Rimoni Wright recently told its general conference that its finances continued to grow.

Reverend Wright said much of the extra revenue is earmarked for missionary work.

RNZ reports the apology was issued to the reverend elder of the district, Reverend Tauti'aga Senara, who is also the chairman of the church.

The elder who is serving in another parish of the same church at Matautu Falelatai, near Si'ufaga parish, is being accused of master minding the decision.

The two reverends are not allowed to talk to the media on advice of the church members and village matais.