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Scope & Function

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.

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