Assessable Income

Are the allowances of local staff of overseas missions (e.g. UN Missions) subject to tax?
These allowances, which are additional to the normal pay and allowances to which such member would be entitled if serving in Fiji, shall be chargeable to normal tax regardless of derivation.

I am employed by a British security firm and currently based in Iraq. Am I required to pay FRCS the tax on income derived in Iraq?
Income derived by security personnel employed by overseas security firms, after accounting for allowances, shall be subject to tax. It is the responsibility of the security personnel and not the overseas security firm to account for the tax to FRCS unless otherwise specified in the contract.

If the tax is already deducted abroad, a tax credit will be allowed by FRCS upon  submission of the documentary evidence.

I am a resident individual. Will I be taxed on dividends received from Unit Trust of Fiji?
Dividends received from the following parties are fully exempt in the hands of the recipient:

  • Unit Trust of Fiji
  • All Companies listed on the South Pacific Stock Exchange

Dividend Income received from parties other than those listed above is fully exempt only if already taxed at corporate level. Otherwise, a determination will be made by the Chief Executive Officer on the amount to be taxed further in the hand of the recipient. If you have returned income from dividends, and are entitled to a deduction for that dividend income, you are to attach to your tax return, the original copy of your dividend certificate as evidence.


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