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;

Function

Guided by the FRCS Act, the Service 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 Customs and Excise Department;
• 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 - July 2, 2025