Scope
In addition, the Service operations are within the boundaries of the following laws that the organization administers:
- Income Tax Act 2015;
- Value Added Tax Act 1991;
- Water Resource Tax Act 2008;
- Super Yacht Charter Act 2010;
- Gambling Turnover Tax Act 1991;
- Fiji Revenue & Customs Service Act 1998;
- Tax Administration Act 2009;
- Environment and Climate Adaptation Levy Act 2015
- Excise Act 1986;
- Airport Departure Tax Act 1986;
- Customs Act 1986;
- Customs Tariff Act 1986;
- Customs Regulations 1986;
- Income Tax (Submarine Network Cable Investment Incentives) Regulations 2021
- Income Tax (Exempt Income) (Amendment) Regulations 2021
- Income Tax (Submarine Network Cable Investment Incentives) Regulations 2021
- Income Tax (ICT Infrastructure Investment Incentives) Regulations 2021
- Income Tax (Tax Free Region Incentives) (Amendment) Regulations 2021
- Income Tax (Commercial Agricultural Farming and Agro-processing Business Investment Incentives) Regulations 2021
- Income Tax (Subdivision of Land Incentives) (Amendment) (No. 3) Regulations 2021
- Income Tax (Hotel Investment Incentives) (Amendment) Regulations 2021
Function
Guided by the FRCS Act, the Authority performs the following:
- acts as an agent of the State to provide services to administer and enforce the laws specified in the First Schedule of the Act;
- exercises all functions and performs all duties carried out by the former Inland Revenue Department and the Fiji Islands Customs Service;
- advises the State on matters relating to taxation and customs and excise and liaises with appropriate Ministries and statutory bodies on such matters;
- represents the State internationally in respect of matters relating to taxation or customs and excise; and
- performs other functions the Minister assigns to the Service.
Last Updated - November 11, 2024