The Samoa Ministry for Revenue is owed more than 34-million US dollars in unpaid taxes and duties, some going back 20 years.
The Prime MInister Tuilaepa Sailele Malielegaoi said an audit report has indicated many of the businesses are sole traders and small businesses, according to a Newsline Samoa report.
He said most of the companies would seek arrangements to pay later but then take their time repaying.
"These people can afford a car worth $Tala30,000 from overseas but cannot come up with $3000 to pay for the custom duty," Tuilaepa said.
He also had a go at church organisations who have not paid taxes and duties, saying they come in requesting repayment arrangements.
He said he's advised the Ministry for Revenue to be patient with them.
"Government could easily withhold the educational grants to them but we have not taken that option," the prime minister said.