* Must use a Samoa-licensed trustee company as registered agent and maintain a registered office.
 

* Annual license fee and simple return required; no audit obligation unless specifically adopted in the Articles.
 

* Samoa is a party to the Multilateral Convention on Mutual Administrative Assistance—beneficial-ownership information is collected and can be exchanged.
 

* Bearer shares require custodial arrangements; improper handling can trigger loss of good-standing.
 

* Engaging local counsel is recommended if the Samoa IC will contract with Samoan residents or own Samoan land, as additional licensing or approvals may apply.