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Income Tax
Advance Payments
| Title | SIG Number | Relevant Sections | Effective Period |
|---|---|---|---|
| SIG on Advance Payment of Tax | SIG 2020-29 | [Section 110] Advance Payments of Tax | 1st August 2020 - present |
| SIG on Advance Payment of Tax (COVID 19) [Withdrawn] | SIG 2020-08 | [Section 110] Advance Payments of Tax, [Section 110A] Advance payments of tax during coronavirus disease (COVID-19) pandemic | 1st April 2020 - 31st July 2020 |
Anti Avoidance
| Title | SIG Number | Relevant Sections | Effective Period | |
|---|---|---|---|---|
| SIG on Income Tax – Anti Avoidance | SIG 2018-03 | [Section 102] Tax avoidance schemes | 22nd June 2018 - present |
Allowable Deductions
| Title | SIG Number | Relevant Sections | Effective Period |
|---|---|---|---|
| SIG 2021-09 - Adjustment of Allowable Deductions for Hotel and Villa Owners | SIG 2021- 09 | [Section 21] Allowable deductions [Section 22] Deduction not allowed | 3rd September 2021 – present |
| SIG 2021-28 Pandemic & Natural Disaster Reserve | SIG 2021 – 28 | [Section 28] Natural disaster reserve, and [Section 28A] Pandemic Reserve | 1st August 2021 – present |
Approved and Non Approved Funds
| Title | SIG Number | Relevant Sections | Effective Period |
|---|---|---|---|
| SIG 2021-14 -Approved and Non-Approved Funds | SIG 2021- 14 | [Section 3] Approved fund, Income Tax (Exempt Income) Regulations 2016 | 3rd September 2021 - present |
Assessment of Tax
| Title | SIG Number | Relevant Sections | Effective Period |
|---|---|---|---|
| SIG on 2017 Income Tax Assessment for Resident Individuals | SIG 2018-06 | Regulation 4 of ncome Tax (Rates of Tax and Levies) (Amendments) Regulations 2018. [Section 15] Employment Income] | 14th June 2018 - present |
| SIG on ITA and ECAL Assessment following 2020-2021 National Budget | SIG 2020-45 | Income Tax (Rates of Tax and Levies) Regulations 2016 | 1st August 2020 - present |
Capital Gains Tax Exemptions
| Title | SIG Number | Relevant Sections | Effective Period |
|---|---|---|---|
| SIG on Exemption on Disposal of Capital Assets by Trustees or Beneficiaries | SIG 2020-18 | [Section 67](1)(h) Exempt capital gains | 14th August 2020 - present |
Cooperatives
| Title | SIG Number | Relevant Sections | Effective Period |
|---|---|---|---|
| SIG on Cooperatives | SIG 2020-19 | Part 2 of Income Tax (Exempt Income) Regulations 2016 | 31st July 2020 - present |
Debt Forgiven
| Title | SIG Number | Relevant Sections | Effective Period |
|---|---|---|---|
| SIG on Debt Forgiven - Withdrawn | SIG-2021-26 | Relevant Section – Section 17(1)(f) of Income Tax Act 2015 | 1st April 2022 – present |
Depreciation
| Title | SIG Number | Relevant Sections | Effective Period |
|---|---|---|---|
| SIG on Depreciation Deduction | SIG 2021-04 | [Section 31] Depreciation of depreciable assets, [Section 32] Straight-line depreciation, [Section 33] Diminishing value depreciation, [Section 34] Disposal of depreciable asset | 30th July 2021 - present |
| SIG on Accelerated Depreciation for Buildings | SIG 2021-42 | Income Tax (Allowances for Depreciation and Improvements) Regulations 2019 | 7th January 2022 – Present |
Disposal of Shares
| Title | SIG Number | Relevant Sections | Effective Period |
|---|---|---|---|
| SIG 2021-07 - Disposal of Shares | SIG 2021- 07 | [Section 65] Imposition of Capital Gains Tax, [Section 67] Exempt capital gains, [Section 84] Disposal, [Section 85] Cost, [Section 86] Consideration | 3rd September 2021 - (Withdrawn) |
| SIG 2024-13 - Disposal of Shares | SIG 2024- 13 | [Section 65] Imposition of Capital Gains Tax, [Section 67] Exempt capital gains, [Section 84] Disposal, [Section 85] Cost, [Section 86] Consideration | 1 July 2023 |
Disposal of Real Property
| Title | SIG Number | Relevant Sections | Effective Period |
|---|---|---|---|
| SIG on Disposal of Real Property Outside of Taxable Activity | SIG 2024-11 | SIG on Disposal of Real Property Outside of Taxable Activity | 1st August 2023 - present |
| SIG on Disposal of Real Property Outside of Taxable Activity [Withdrawn] | SIG 2021-15 | [Section 17] Business income, [Section 18] Property income, [Section 65] Imposition of Capital Gains Tax, [Section 66] Capital gain, [Section 67] Exempt capital gains, [Section 84] Disposal, [Section 85] Cost, [Section 86] Consideration, [Section 87] Deferral of recognition of gain or loss | 1st August 2021 - present |
| SIG on Disposal of Real Property Outside of Taxable Activity [Withdrawn] | SIG 2021-31 | [Section 17] Business income, [Section 18] Property income, [Section 65] Imposition of Capital Gains Tax, [Section 66] Capital gain, [Section 67] Exempt capital gains, [Section 84] Disposal, [Section 85] Cost, [Section 86] Consideration, [Section 87] Deferral of recognition of gain or loss | 1st August 2020 – 31st July 2021 |
| SIG on Disposal of Real Property Outside of Taxable Activity [Withdrawn] | SIG 2019-11 | [Section 17] Business income, [Section 18] Property income, [Section 65] Imposition of Capital Gains Tax, [Section 66] Capital gain, [Section 67] Exempt capital gains, [Section 84] Disposal, [Section 85] Cost, [Section 86] Consideration, [Section 87] Deferral of recognition of gain or loss | 20th May 2019 - 31st July 2020 |
FNPF Contributions
| Title | SIG Number | Relevant Sections | Effective Period |
|---|---|---|---|
| SIG 2020-24 Employer FNPF Contribution (Withdrawn) | SIG 2020-24 | [Section 15] Employment income, [Section 23] Contribution to an approved fund or Fiji National Provident Fund, Part 6 of Income Tax (Exempt Income) Regulations 2016, Regulation 8 of Income Tax (Other Incentives) Regulation 2018 | 1st August 2020 – 31st July 2021 |
| SIG 2021-32 Tax Treatment on Employer FNPF Contribution | SIG 2021- 32 | [Section 23] Contribution to an approved fund or Fiji National Provident Fund | 1st August 2021 - present |
Fringe Benefit Tax
| Title | SIG Number | Relevant Sections | Effective Period |
|---|---|---|---|
| SIG on Fringe Benefits Tax on Meals or Refreshments | SIG 2019-09 | [Section 71] Exempt fringe benefits, [Section 77] Meal or refreshment fringe benefit | 3rd May 2019 - present |
| SIG on Fringe Benefit Tax on Private Expenditure | SIG 2020-17 | [Section 79] Private Expenditure Fringe Benefit | 16th June 2020 - present |
| SIG on Fringe Benefit Tax on Property Fringe Benefit | SIG 2020-21 | [Section 80] Property fringe benefit | 31st July 2020 - present |
| SIG on Motor Vehicle Fringe Benefits | SIG 2020-22 | [Section 78] Motor vehicle fringe benefit | 14th August 2020 - present |
| SIG on Fringe Benefit Tax on Housing Fringe Benefit and Household Personnel Fringe Benefits | SIG 2020-23 | [Section 74] Household personnel fringe benefit | 1st August 2020 - present |
| SIG 2021-39 FBT on Debt Waiver FB and Discounted Interest Loan FB | SIG 2021-39 | Sections 73 and 76 of Income Tax Act 2015 | 7th January 2022 – Present |
Foreign Tax Credit
| Title | SIG Number | Relevant Sections | Effective Period |
|---|---|---|---|
| SIG 2019-12 Foreign Tax Credit | SIG 2019-12 | SIG 2019-12 Foreign Tax Credit | 20th May 2019 - Present |
Incentives and Investment Packages
| Title | SIG Number | Relevant Sections | Effective Period |
|---|---|---|---|
| SIG 2020-06 Export Income Deduction (Withdrawn) | SIG 2020-06 | [Section 25(8)] Income Tax Act 2015 | 1st August 2019 – 31st July 2021 |
| SIG 2020-07- Employment Taxation Scheme (Withdrawn) | SIG 2020-07 | Income Tax (Employment Incentives) Regulations 2016 | 1st August 2019 – 31st July 2021 |
| SIG on Employment Incentives Regulations 2016 – [ Withdrawn ] | SIG 2019-05 | Income Tax (Employment Incentives) Regulations 2016 | 8th March 2019 - 31st March 2020 |
| Income Tax Act 2015 – Customs Tariff Act 1986 – Tax Incentive and Customs Concession Available To The Company That Owns And Operates “The Fijian Drua Team” And Its Sponsors | SIG 2022-06 | Paragraph 6, Part 2 of the Income Tax (Exempt Income) Regulations 2016 & Regulation 16 of the Income Tax (Other Incentives) Regulations 2018 | 1st April 2022 – present |
| SIG on Manufacture of Pharmaceutical Products Investment Package 2019 | SIG 2020-01 | Income Tax (Manufacture of Pharmaceutical Products Investment Package) Regulations 2019 | 1st August 2019 - present |
| SIG on Retirement Village Incentives Regulations 2019 | SIG 2020-02 | Income Tax (Retirement Village Incentives) Regulations 2019 | 1st August 2019 - present |
| SIG on Warehouse Construction Incentives Regulation 2019 | SIG 2020-03 | Income Tax (Warehouse Construction Incentives) Regulations 2019 | 1st August 2019 - present |
| SIG 2020-10 Hotel Investment Incentives (Covid 19) updated-2020-21[20] | SIG 2020-10 | Income Tax (Hotel Investment Incentives) Regulations 2016 | 1st April 2020 - present |
| SIG on Residential Housing Package Incentives | SIG 2020-15 | Income Tax (Residential Housing Development Package) Regulations 2016 | 16th June 2020 - present |
| SIG on Income Tax (Modernisation of Buildings Incentives) 2018 | SIG 2020-25 | Income Tax (Modernisation of Buildings Incentives) Regulations 2018 | 1st August 2019 - present |
| SIG on Government Building Investment Incentive Regulations | SIG 2020-46 | Income Tax (Government Building Investment Incentives) Regulations 2020 | 1st August 2020 - present |
| SIG on Other Incentives Regulations | SIG 2020-47 | Income Tax (Other Incentives) Regulations 2018 | 1st August 2020 - present |
| SIG on Medical Investment Incentives | SIG 2021-04 | Income Tax (Medical Investment Incentives) Regulations 2016 | 1st August 2020 - present |
| SIG 2021-08 -Income Tax (Maritime Vessels Investment Allowance) Regulations 2016 | SIG 2021-08 | Income Tax (Maritime Vessels Investment Allowance) Regulations 2016 | 3rd September 2021 – present |
| SIG_2021-17_Hotel Investment Incentives Regulations 2016_including National Budget 2021-2022[28] | SIG 2021-17 | Hotel Investment Incentives Regulations 2016 | 1st August 2021 - present |
| SIG 2021-19- Employment Incentives Withdrawn | SIG 2021-19 | Income Tax (Employment Incentives) Regulations 2016 | 1st August 2021 – present |
| SIG 2021-20- Submarine Network Cable Investment Incentive | SIG 2021-20 | Income Tax (Submarine Network Cable Investment Incentive) Regulations 2019 | 1st August 2021 – present |
| SIG 2021-22 Recycling Business Investment Incentive | SIG 2021-22 | Income Tax (Recycling Business Investment Incentives) Regulations 2021 | 1st August 2021 – present |
| SIG 2021-24 Subdivision of Land Investment Incentives | SIG 2021-24 | Income Tax (Subdivision of Land Incentives) Regulations 2020 | 1st August 2021 – present |
| SIG 2021-25 ICT Infrastructure Investment Incentives | SIG 2021-25 | Income Tax (ICT Infrastructure Investment Incentives) Regulations 2021 | 1st August 2021 – present |
| SIG 2021-31 Export Income Deduction Incentive | SIG 2021-31 | [Section 25(8)] Industry Incentives | 1st August 2021 – present |
| SIG 2021-33 Agricultural farming and Agro Processing Business Investment... | SIG 2021-33 | Income Tax (Commercial Agricultural Farming and Agro-Processing Business Investment Incentives) Regulations 2021 | 1st August 2021 – present |
| SIG 2021-34 Deduction on Other Incentives Regulations | SIG 2021-34 | Income Tax (Other Incentives) Regulations 2018 | 1st August 2021 – present |
| SIG 2021-43 Medical Investment Incentives (Parts 2 and 3 of the Regulation) | SIG 2021-43 | Income Tax (Medical Investment Incentives) Regulations 2016 | 7th January 2022 – Present |
| SIG 2022-03 Employment Incentives - Withdrawn) | SIG 2022-03 | Income Tax (Employment Incentives) Regulations 2016 | 1st April 2022 – present |
Interest
| Title | SIG Number | Relevant Sections | Effective Period |
|---|---|---|---|
| SIG 2022-05 Tax on Interest Income and Exemptions | SIG 2022-05 | Section 17, 18, 112, 125 & Part 4 of Income Tax (Exempt Income) Regulation 2016 | 1st April 2022 – present |
Long Term Contracts
| Title | SIG Number | Relevant Sections | Effective Period |
|---|---|---|---|
| SIG 2021-12 Income Tax Accounting for Long Term Contract | SIG 2021- 12 | [Section 42] Long-term contracts | 3rd September 2021 - present |
Losses
| Title | SIG Number | Relevant Sections | Effective Period |
|---|---|---|---|
| SIG on Loss Carried Forward | SIG 2019-22 | [Section 30] Loss carried forward | 1st August 2019 - present |
| SIG on Offsetting of Business Losses | SIG 2020-14 | [Section 125A] Withholding tax not as a final tax | 1st April 2020 - present |
Redundancy
| Title | SIG Number | Relevant Sections | Effective Period |
|---|---|---|---|
| SIG on Redundancy Payment | SIG 2019-13 | [Section 2] Interpretation, [Section 15] Employment income, Income Tax (Rates of Tax and Levies) Regulations 2016, Income Tax (Exempt Income) Regulation 2016 | 1st May 2019 - 31st July 2019 |
Reorganisation
| Title | SIG Number | Relevant Sections | Effective Period |
|---|---|---|---|
| SIG 2020-32 - Reorganisation [Withdrawn] | SIG 2020-32 | [Section 88] Re-organisations | 1st August 2020 - present |
| SIG on Corporate-Re-organisation [Withdrawn] | SIG 2020-16 | [Section 88] Corporate re-organisations | 16th June 2020 to 31st July 2020 |
| SIG 2021-18 - Reorganisation | SIG 2021- 18 | [Section 88] Reorganisation | 1st August 2021 - present |
Residency
| Title | SIG Number | Relevant Sections | Effective Period |
|---|---|---|---|
| SIG on Income Tax – Residency for Individuals | SIG 2018-32 | [Section 6] Resident individual | 21st September 2018 - present |
Small and Micro Enterprises [SME]
| Title | SIG Number | Relevant Sections | Effective Period |
|---|---|---|---|
| SIG on Stamp Duties Act, Income Tax Act & VAT Act – Concessions available to Small and Micro Enterprise | SIG 2018-14 | Part 9, Paragraph 4 of Income Tax (Exempt Income) Regulation, 2016 | 16th July 2018 - present |
Substituted and Transitional Tax Year
| Title | SIG Number | Relevant Sections | Effective Period |
|---|---|---|---|
| SIG on Substituted and Transitional Tax Year | SIG 2019-06 | [Section 36] Substituted tax year | 27th March 2019 - present |
Telecommunication Levy
| Title | SIG Number | Relevant Sections | Effective Period |
|---|---|---|---|
| SIG 2021-13 Telecommunication Levy | SIG 2021- 13 | [Section 98] Imposition of Telecommunications Levy | 3rd September 2021 - present |
Thin Capitalisation
| Title | SIG Number | Relevant Sections | Effective Period |
|---|---|---|---|
| SIG on Thin Captilisation | SIG 2020-30 | [Section 62] Thin capitalisation | 1st August 2020 - present |
Trusts
| Title | SIG Number | Relevant Sections | Effective Period |
|---|---|---|---|
| SIG on Taxation of Trusts | SIG 2019-07 | Division 9, Subdivision 3 Trusts | 25th March 2019 - present |
Unidentified Deposits
| Title | SIG Number | Relevant Sections | Effective Period |
|---|---|---|---|
| SIG on Unidentified Deposits | SIG 2019-14 | [Section 14] Income included in gross income | 10th July 2019 - present |
Withholding Tax
| Title | SIG Number | Relevant Sections | Effective Period |
|---|---|---|---|
| SIG on Witholding of Tax from Commissions and Other Payments made under a Contract for Service | SIG 2019-20 | [Section 114] Withholding of Tax from Commissions and Other Payments for Services, [Section 118] Failure to pay tax withheld, [Section 119] Recovery of withholding tax, [Section 120] Tax Withholding Certificate | 1st August 2019 - present |
| SIG on Certificate Of Exemption Provisional Tax | SIG 2020-13 | Income Tax (Collection of Provisional Tax) Regulations 2016 | 16th July 2020 - present |
| SIG 2021-29 IMPLICATION OF NON-RESIDENT WITHHOLDING TAX - PROFESSIONAL SERVICE FEE | SIG 2021- 29 | [Section 10] Imposition of Non-resident Withholding Tax on non-resident payments | 1st August 2021 - present |
Vouchers
| Title | SIG Number | Relevant Sections | Effective Period |
|---|---|---|---|
| SIG 2021-06 Tax Treatment of Vouchers | SIG 2021- 06 | [Section 15] Employment Income, [Section 69] Imposition of Fringe Benefits Tax , [Section 81] Residual fringe benefit | 3rd September 2021 - present |
Companies and Trustees Tax Rates
| Title | SIG Number | Relevant Sections | Effective Period |
|---|---|---|---|
| SIG on Advance Payment of Tax | SIG 2024-01 | 2023-2024 National Budget Amendment - Change in Company Tax Rates | 1st August 2023 |
VAT Act
Disposal of Real Property
| Title | SIG Number | Relevant Sections | Effective Period |
|---|---|---|---|
| SIG on Disposal of Real Property Outside of Taxable Activity | SIG 2024-11 | SIG on Disposal of Real Property Outside of Taxable Activity | 1st August 2023 - present |
| SIG on Disposal of Real Property Outside of Taxable Activity [Withdrawn] | SIG 2021-15 | [Section 17] Business income, [Section 18] Property income, [Section 65] Imposition of Capital Gains Tax, [Section 66] Capital gain, [Section 67] Exempt capital gains, [Section 84] Disposal, [Section 85] Cost, [Section 86] Consideration, [Section 87] Deferral of recognition of gain or loss | 1st August 2021 - present |
| SIG on Disposal of Real Property Outside of Taxable Activity [Withdrawn] | SIG 2021-31 | [Section 17] Business income, [Section 18] Property income, [Section 65] Imposition of Capital Gains Tax, [Section 66] Capital gain, [Section 67] Exempt capital gains, [Section 84] Disposal, [Section 85] Cost, [Section 86] Consideration, [Section 87] Deferral of recognition of gain or loss | 1st August 2020 – 31st July 2021 |
| SIG on Disposal of Real Property Outside of Taxable Activity [Withdrawn] | SIG 2019-11 | [Section 17] Business income, [Section 18] Property income, [Section 65] Imposition of Capital Gains Tax, [Section 66] Capital gain, [Section 67] Exempt capital gains, [Section 84] Disposal, [Section 85] Cost, [Section 86] Consideration, [Section 87] Deferral of recognition of gain or loss | 20th May 2019 - 31st July 2020 |
Personal Representative, Liquidator, Receiver, Mortgagee
| Title | SIG Number | Relevant Section | Effective Period |
|---|---|---|---|
| SIG on Personal Representative, Liquidator, Receiver, Mortgagee, etc. substituting a registered person | SIG 2021-41 | Section 28 of VAT Act 1991 | 7th January 2022 – Present |
Produce Supplier
| Title | SIG Number | Relevant Sections | Effective Period |
|---|---|---|---|
| SIG on Value Added Tax – Produce Supplier | SIG 2018-05 | [Section 2] Interpretation, [Section 22] Persons making taxable supplies to be registered | 22nd June 2018 - present |
Residential Accommodation
| Title | SIG Number | Relevant Sections | Effective Period |
|---|---|---|---|
| SIG on Value Added Tax – Residential Accommodation [Withdrawn] | SIG 2018 - 12 | Schedule 2 - Paragraphs 2 and 2A | 5th July 2018 - 31st July 2020 |
New Dwelling House
| Title | SIG Number | Relevant Sections | Effective Period |
|---|---|---|---|
| SIG on New Dwelling House | SIG 2024-10 | SIG on New Dwelling House | 1st August 2023 - present |
| SIG on New Dwelling House [Withdrawn] | SIG 2019-01 | [Section 70] Dwelling house | 21st January 2019 - present |
Small and Medium Enterprises
| Title | SIG Number | Relevant Sections | Effective Period |
|---|---|---|---|
| SIG on Stamp Duties Act, Income Tax Act & VAT Act – Concessions available to Small and Micro Enterprise | SIG 2018-14 | Paragrpah 29 under Part 2 of Schedule, [Section 27A] Avoidance of stamp duty | 16th July 2018 - 1st August 2019 |
Vouchers
Content pending publication.
Time of Supply
| Title | SIG Number | Relevant Sections | Effective Period |
|---|---|---|---|
| SIG on Value Added Tax – Time of Supply Rules | SIG 2018-11 | [Section 18] Time of Supply | 4th July 2018 - 31st July 2023 |
| SIG on Time of Supply | SIG 2024-15 | SIG on Time of Supply | 1st August 2023 - present |
Zero Rated Supplies
| Title | SIG Number | Relevant Sections | Effective Period |
|---|---|---|---|
| SIG on Zero Rating of Exports - Remittance to Fiji | SIG 2018-04 | Schedule 2 | 25th June 2018 - present |
| SIG on Sale of a Going Concern | SIG 2019-02 | Schedule 2 - Paragraph 8 | 24th January 2019 - present |
Tax Administration Act
Audit Penalties
| Title | SIG Number | Relevant Sections | Effective Period |
|---|---|---|---|
| SIG on Imposition of Audit Penalties - Section 46 | SIG 2020-26 | [Section 46] Penalty for making false or misleading statement | 1st August 2020 - present |
| SIG on Imposition of Audit Penalties - Section 46 [Withdrawn] | SIG 2018-33 | [Section 46] Penalty for making false or misleading statement | 20th September 2018 - 31st July 2020 |
Electronic Fiscal Device [EFD]
| Title | SIG Number | Relevant Sections | Effective Period |
|---|---|---|---|
| SIG on Electronic Fiscal Device - Phase III | SIG 2019-15 | Tax Administration (Electronic Fiscal Device) Regulations 2017 | 31st July 2019 - present |
Infringement Notices
| Title | SIG Number | Relevant Sections | Effective Period |
|---|---|---|---|
| SIG on Infringement Notices | SIG 2019-08 | Subdivision 3 of Tax Administration Act 2009, Tax Administration (Infringement Notices) Regulations 2018 | 10th April 2019 - present |
Refunds
| Title | SIG Number | Relevant Sections | Effective Period |
|---|---|---|---|
| SIG on Refund to Diplomatic Missions and International Organisations | SIG 2020-05 | Tax Administration (Diplomatic Missions and International Organisations) (Refund) Regulations 2019 | 1st August 2019 - present |
| SIG on Payment of Refunds | SIG 2021-05 | [Section 33](3) Refunds | 9th April 2021 - present |
| SIG 2021-29 Implications of Non Resident Withholding Tax - Professional ... | SIG 2021- 29 | [Section 33] Refunds | 1st August 2021 - present |
Objections to Tax Decisions
| Title | SIG Number | Relevant Sections | Effective Period |
|---|---|---|---|
| SIG on Objections | SIG 2020-20 | [Section 16] Objection to Tax Decision | 31st July 2020 - present |
SIGs, Public and Private Binding Rulings
| Title | SIG Number | Relevant Sections | Effective Period |
|---|---|---|---|
| SIG on SIG Development | SIG 2018-01 | N/A | 6th June 2018 - present |
| SIG on Public Binding Rulings | SIG 2018-02 | Division 9, Subdivision 1 | 6th June 2018 - present |
| SIG on Private Rulings | SIG 2022-01 | Division 9, [Subdivision 2] Tax Administration (Private Rulings) Regulations 2021 | 24th January 2022 – present |
Tax Agents
| Title | SIG Number | Relevant Sections | Effective Period |
|---|---|---|---|
| SIG on Offences by Tax Agents | SIG 2020-27 | [Section 116A] Offences by a tax agent | 1st August 2020 - present |
| SIG on Offences by Tax Agents [Withdrawn] | SIG 2018-35 | [Section 116A] Offences by a tax agent | 26th November 2018 - 31st July 2020 |
Seizure of Goods
Content pending publication.
Stamp Duty Act 1920
Small and Micro Enterprises
| Title | SIG Number | Relevant Sections | Effective Period |
|---|---|---|---|
| SIG on Stamp Duties Act, Income Tax Act & VAT Act – Concessions available to Small and Micro Enterprise | SIG 2018-14 | Paragrpah 29 under Part 2 of Schedule, [Section 27A] Avoidance of stamp duty | 16th July 2018 - 1st August 2019 |
ECAL Act 2015
Assessment of ECAL
| Title | SIG Number | Relevant Sections | Effective Period |
|---|---|---|---|
| SIG on ITA and ECAL Assessment following 2020-2021 National Budget | SIG 2020-45 | [Section 10] Imposition of Environment and Climate Adaptation Levy on prescribed income, [Section 11] Collection of Environment and Climate Adaptation Levy for prescribed income | 1st August 2020 - present |
Plastic Bags
| Title | SIG Number | Relevant Sections | Effective Period |
|---|---|---|---|
| SIG on Ban on Plastic Bags | SIG 2020-12 | [Section 6] Imposition of Environment and Climate Adaptation Levy on plastic bags, [Section 7] Collection of Environment and Climate Adaptation Levy for plastic bags | 16th June 2020 - present |
Vouchers
| Title | SIG Number | Relevant Sections | Effective Period |
|---|---|---|---|
| SIG 2021-06 Tax Treatment of Vouchers | SIG 2021- 06 | [Section 3] Environment and Climate Adaptation Levy for prescribed services , [Section 6] Imposition of Environment and Climate Adaptation Levy on plastic bags | 3rd September 2021 - present |
Service Turnover Tax 2012
National Budget Amendments
| Title | SIG Number | Relevant Sections | Effective Period |
|---|---|---|---|
| SIG on Service Turnover Tax – Budget Amendment 2018/2019 | SIG 2018-23 | [Section 2] Interpretation, [Section 5] Accountable persons to register with the CEO | 15th August 2018 - 1st August 2020 |
Customs Act
Post Entry Modification
| Title | SIG Number | Relevant Sections | Effective Period |
|---|---|---|---|
| SIG on Post Entry Modification | SIG 2024-04 | SIG 2024-04 _Post Entry Modification | 05 April 2024 - present |
Assessment and Recovery of Duty
| Title | SIG Number | Relevant Sections | Effective Period |
|---|---|---|---|
| SIG on Customs Act 1986 – Amendment of Assessment and Recovery of Duty | SIG 2018-13 | [Section 101A] Power to amend assessments of duty made by importers, exporters or licensees | 26th July 2018 - present |
Customs Agents and Freight Forwarders
| Title | SIG Number | Relevant Sections | Effective Period |
|---|---|---|---|
| SIG 2021-35 Licensing of Customs Agents and Freight Forwarders Section 1... | SIG 2021- 35 | [Section 144] Licensing of agents, and [Section 148A] Licensing of freight forwarders | 17th July 2021 - present |
Infringement Notices
| Title | SIG Number | Relevant Sections | Effective Period |
|---|---|---|---|
| SIG on Infringement Notices | SIG 2019-08 | Customs (Infringement Notices) Regulations 2018 | 10th April 2019 - present |
Objections
| Title | SIG Number | Relevant Sections | Effective Period |
|---|---|---|---|
| SIG on Customs Objections | SIG 2020-36 | Part 22A of Customs Act 1986 | 1st August 2020 - present |
Refunds
| Title | SIG Number | Relevant Sections | Effective Period |
|---|---|---|---|
| SIG on Refund to Diplomatic Missions and International Organisations | SIG 2020-05 | Customs (Diplomatic Missions and International Organisations) (Refund) Regulations 2019 | 1st August 2019 - present |
Advance Cargo Information
| Title | SIG Number | SIG Name | Effective Period |
|---|---|---|---|
| SIG CUSTOMS ACT 1986 - ADVANCE CARGO INFORMATION | SIG 2024 - 03 | SIG - CUSTOMS ACT 1986 – ADVANCED CARGO INFORMATION | 1st August - present |
Customs Tariff Act
Concession Codes
| Title | SIG Number | SIG Name | Effective Period |
|---|---|---|---|
| SIG on Importation for Bona fide passengers – Concession Code 218,218A,219,219A | SIG 2025-09 | SIG on Importation for Bona fide passengers – Concession Code 218,218A,219,219A | 22 April 2025 - present |
| SIG-on-Importation-of-Goods-for-Personal-Use-Concession-Code-212 | SIG 2025-07 | SIG-on-Importation-of-Goods-for-Personal-Use-Concession-Code-212 | 28 June 2024 - present |
| SIG on Code 215 and 215A - Customs Tariff Act 1986 | SIG 2024-05 | Code 215 and 215A - Customs Tariff Act 1986 | 6th May 2024 - present |
| SIG on Hospitals or Medical Institutions | SIG 2018-08 | Concession Code 222 | 14th June 2018 - present |
| SIG on Companies or Entities Involved in the Fishing Industry | SIG 2018-09 | Concession Code 246 | 14th June 2018 - present |
| SIG on Approved Taxi Operators | SIG 2018-10 | Concession Code 287 | 14th June 2018 - present |
| SIG on Approved Manufacturer or Producer | SIG 2018-15 | Concession Code 236 | 18th June 2018 - present |
| SIG on Approved Manufacturer or Producer (Packaging Materials) [Withdrawn] | SIG 2018-16 | Concession Code 231 | |
| SIG on Importation of Goods for Personal Use by a Private Individual | SIG 2020-39 | Concession Code 212 | 18th July 2020 - present |
| SIG on Importation of Goods for Personal Use by a Private Individual [Withdrawn] | SIG 2018-17 | Concession Code 212 | 18th June 2018 - 17th July 2020 |
| SIG on National Team Uniforms | SIG 2018-18 | Concession Code 250 | 18th June 2018 - present |
| SIG on Companies or Entities involved in Ship or Boat Building Industry | SIG 2018-19 | Concession Code 253 | 18th June 2018 - present |
| SIG on International Sports Tournament | SIG 2018-20 | Concession Code 282 | 18th June 2018 - present |
| SIG on Companies or Entities involved in Beekeeping Industry | SIG 2018-21 | Concession Code 268 | 13th June 2018 - present |
| SIG on Importation of Used Vehicles Two Years or Less from the Year of Manufacture | SIG 2018-25 | Concession Code 136 | 15th June 2018 - present |
| SIG on Companies and Entities Involved in Manufacturing Noodles | SIG 2018-26 | Concession Code 275 | 16th June 2018 - present |
| SIG on Personal and Household Goods - Returning Resident to Fiji | SIG 2020-40 | Concession Code 219 and 220 | 18th July 2020 - present |
| SIG on Personal and Household Goods - Returning Resident to Fiji [Withdrawn] | SIG 2018-27 | Concession Code 219 and 220 | 28th August 2018 - 17th July 2020 |
| SIG on Companies and Entities Involved in Film Production | SIG 2018-28 | Concession Code 277 | 28th August 2018 - present |
| SIG on Approved Companies or Entities Importing Ethyl Alcohol | SIG 2018-29 | Concession Code 291 | 28th August 2018 - present |
| SIG on Companies Entities Organisations and Individuals (Smart Phones) | SIG 2018-30 | Concession Code 272 | 28th August 2018 - present |
| SIG on Vessels | SIG 2018-36 | Concession Code 115 | 5th December 2018 - present |
| SIG on Companies or Entities Importing Plastic Crates | SIG 2018-37 | Concession Code 271 | 5th December 2018 - present |
| SIG on An Approved Body or Organisation – Club and School Team Uniform | SIG 2018-38 | Concession Code 251 | 5th December 2018 - present |
| SIG on Companies and Entities Engaged in Approved Government Projects | SIG 2019-03 | Concession Code 284 | 28th February 2019 - present |
| SIG on International Meetings, Conventions and Exhibition | SIG 2019-04 | Concession Code 283 | 28th February 2019 - present |
| SIG on Fiji Airways Aviation Academy | SIG 2020-37 | Concession Code 223A | 18th July 2020 - present |
| SIG on Approved Importer Or Exporter (Innovative Packaging For Locally Manufactured Produced Goods) | SIG 2020-38 | Concession Code 231B | 18th July 2020 - present |
| SIG on Customs Hydroponic and Greenhouse Goods | SIG 2020-41 | Concession code 257 | 18th July 2020 - present |
| SIG on Customs Sporting Organisations or Affiliations | SIG 2020-42 | Concessions Code 289 | 18th July 2020 - present |
| SIG on Customs Subdivision Development Investment Package | SIG 2020-43 | Concession Code 299 | 18th July 2020 - present |
| SIG on Customs Private Sector Building | SIG 2020-44 | Concessions Code 300 | 18th July 2020 - present |
| SIG on New Ready Made Clothing for Children | SIG 2021-01 | Customs Concession Code 104 | |
| SIG on Goods Approved for Duty concession for medical care during a pandemic | SIG 2021-03 | Concession 298 | |
| SIG 2021-17 Hotel Investment Incentives Regulations 2016 [2021-2022 Nati... | SIG 2021 – 17 | Concession Codes 235, 235A and 244 | 17th July 2021 – present |
| SIG 2021-20- Submarine Network Cable Investment Incentive | SIG 2021-20 | Concession Code 305 | 17th July 2021 – present |
| SIG 2021-22 Recycling Business Investment Incentive | SIG 2021 – 22 | Concession Code 306 | 17th July 2021 – present |
| SIG 2021-24 Subdivision of Land Investment Incentives | SIG 2021 – 24 | Concession Code 299 | 17th July 2021 – present |
| SIG 2021-25 ICT Infrastructure Investment Incentives | SIG 2021 – 25 | Concession Code 303 | 17th July 2021 – present |
| SIG 2021-37 Concession Code 301 Termidor Chemicals | SIG 2021 – 37 | Concession Code 301 | 17th July 2021 – present |
Disposal or Use of goods for Other Purpose other than the Purpose of Customs Concessions Granted
| Title | SIG Number | Relevant Sections | Effective Period |
|---|---|---|---|
| SIG on Disposal or Use of goods for Other Purpose other than the Purpose of Customs Concessions Granted | SIG 2021-02 | [Section 17] Disposal or use of goods for a purpose other than that for which freedom from duty was granted or refund or remission of duty made |
Concession Codes – A Guide for Applicants
| Title | SIG Number | Relevant Sections | Effective Period |
|---|---|---|---|
| SIG 2021-36 Customs Concession A guide for Applicants | SIG 2021- 36 | General Rules for the Interpretation of the Harmonized System | N/A |
Excise Act
Infringement Notices
| Title | SIG Number | Relevant Sections | Effective Period |
|---|---|---|---|
| SIG on Infringement Notices | SIG 2019-08 | Subdivision 3 of Tax Administration Act 2009, Tax Administration (Infringement Notices) Regulations 2018 | 10th April 2019 - present |
Remission, Refund and Drawback of Excise Duty
| Title | SIG Number | Relevant Sections | Effective Period |
|---|---|---|---|
| SIG on E Remission, Refund and Drawback of Excise Duty (National Budget Amendments 2019-2020) | SIG 2019-17 | [Section 18A] Expiry of goods deposited in an excise warehouse, [Section 31] Refunds — general, [Section 31A] Applicant for refund to have a bank account, [Section 31B] Excise refunds may be set off against excise duty, fee or other charge payable | 1st August 2019 - present |
| SIG on Refund to Diplomatic Missions and International Organisations | SIG 2020-05 | Excise (Diplomatic Missions and International Organisations) ((Refund) Regulations 2019 | 1st August 2019 - present |
Gambling Turnover Tax
Gambling Turnover Tax 1991
| Title | SIG Number | Relevant Sections | Effective Period |
|---|---|---|---|
| SIG on Gambling Turnover Tax | SIG 2021-40 | Gambling Turnover Tax 1991 | 7th January 2022 – Present |
Water Resource Tax Act
Water Resource Tax Act 2009
| Title | SIG Number | Relevant Sections | Effective Period |
|---|---|---|---|
| SIG on Water Resource Tax | SIG 2024-18 | SIG on Water Resource Tax | 1 August 2023 – present |
National Budget Amendments
2025 – 2026 National Budget SIGs
| Title | SIG Number | SIG Name | Effective Period |
|---|---|---|---|
| SIG 2026-01 Tax Implications on E-money Servicess | SIG 2026-01 | Tax Implications on E-money Services | ITA & VAT – 1st August 2025 TAA – 1st January 2026 |
| SIG 2026-02 Value Added Tax Act 1991 National Budget Amendments 2025-2026 | SIG 2026-02 | Value Added Tax Act 1991 National Budget Amendments 2025-2026 | 1 August 2025 - present |
| SIG 2026-03 Tax Agent Registration National Budget Amendments 2025-2026 | SIG 2026 -03 | Tax Agent Registration | 1 January 2026 - present |
| SIG on VAT Refund | SIG 2026 -04 | SIG on VAT Refund Section 70E Solar Installation | 1 August 2025 |
| SIG 2026- Reconstructed Termite Damaged Homes | SIG 2026 -05 | Value Added Tax Act 1991 National Budget Amendments 2025-2026 | 1 August 2025 |
| SIG Income Tax - National Budget Amendments 2025-2026 | SIG 2026 -07 | Income Tax - National Budget Amendments 2025-2026 | 1st August 2025 |
| SIG Tax Administration Act 2009 – National Budget Amendments 2025-2026 | SIG 2026 - 08 | Tax Administration Act 2009 - National Budget Amendments 2025-2026 | 1st August 2025 - present |
| SIG 2025-11 2025-2026 National Budget Announcement Summary – Customs | SIG 2025-11 | 2025-2026 National Budget Announcement Summary – Customs | 1 August 2025 - present |
| SIG 2025-12 Concession Code 212 and 212A | SIG 2025-12 | SIG on Concession for Personal Imports | 27 June 2025 - present |
| SIG 2025 – 13 Concession Code 218, 218A, 219 and 219A | SIG 2025-13 | SIG on Concession for Bona Fide Passengers | 27 June 2025 - present |
| SIG 2025-14 FBT on Motor vehicle Fringe Benefit | SIG 2025- 14 | FBT on Motor vehicle Fringe Benefit | 1 January 2026 - present |
| SIG 2025-15 SIG on Income Tax (Employment Incentives) Regulations 2016 Note: Withdraws - SIG 2024 08 | SIG 2025 - 15 | SIG on Income Tax (Employment Incentives) Regulations 2016 | 01 August 2025 - present |
2024-2025 National Budget SIGs
Content pending publication.
2023-2024 National Budget SIGs
| Title | SIG Number | SIG Name | Effective Period |
|---|---|---|---|
| SIG on Income Tax (Rates and Levies) Regulations 2016 - Tax Rates for Companies and Trustees | SIG 2024-01 | SIG on Income Tax (Rates and Levies) Regulations 2016 - Tax Rates for Companies and Trustees | 1st August 2023 - present |
| SIG Zero- Rating on Prescribed Medicine or Drugs | SIG 2024-02 | SIG - VAT Zero-Rating on Prescribed Medicine or Drugs - National Budget 2023/2024 | 1st August 2023 - present |
| SIG CUSTOMS ACT 1986 - ADVANCE CARGO INFORMATION | SIG 2024 - 03 | SIG - CUSTOMS ACT 1986 – ADVANCED CARGO INFORMATION | 1st August - present |
| SIG on Post Entry Modification | SIG 2024-04 | SIG 2024-04 _Post Entry Modification | 5th April - 2024 - Present |
| SIG on Income Tax (Hotel Investment Incentives) Regulations 2016 | SIG 2024-06 | SIG on Income Tax (Hotel Investment Incentives) Regulations 2016 | 1st August 2023 - present |
| SIG on Income Tax (Warehouse Construction Incentives) Regulations 2019 | SIG 2024-07 | SIG on Income Tax (Warehouse Construction Incentives) Regulations 2019 | 1st August 2023 - present |
| SIG on Income Tax (Employment Incentives) Regulations 2016 | SIG 2024-08 | SIG on Income Tax (Employment Incentives) Regulations 2016 | 1st August 2023 - present |
| SIG on Change in Individual Income Tax Rates | SIG 2024-09 | SIG on Change in Individual Income Tax Rates | 1st August 2023 - present |
| SIG on New Dwelling House | SIG 2024-10 | SIG on New Dwelling House | 1st August 2023 - present |
| SIG on Disposal of Real Property Outside of Taxable Activity | SIG 2024-11 | SIG on Disposal of Real Property Outside of Taxable Activity | 1st August 2023 - present |
| SIG on ICT INCENTIVES | SIG 2024-12 | SIG on ICT INCENTIVES | 1st August 2023 - present |
| SIG on INCOME TAX ACT 2015 – DISPOSAL OF SHARES | SIG 2024-13 | SIG on INCOME TAX ACT 2015 – DISPOSAL OF SHARES | 1st July 2023 - present |
| SIG on Time of Supply | SIG 2024-15 | SIG on Time of Supply | 1st August 2023 - present |
| SIG on Tertiary Education Loan Scheme (TELS) | SIG 2024-16 | SIG on Tertiary Education Loan Scheme (TELS) | 1 August 2023 – 31 July 2024 |
| SIG on Water Extraction Industry Incentive | SIG 2024-17 | SIG on Water Extraction Industry Incentive | 1 August 2023 – 31 July 2030 |
| SIG on Water Resource Tax | SIG 2024-18 | SIG on Water Resource Tax (Change in rate) | 1 August 2023 – present |
2022-2023 National Budget SIGs
| Title | SIG Number | SIG Name | Effective Period |
|---|---|---|---|
| SIG on Private Rulings 2022-07 | SIG 2022 - 07 | SIG on Private Rulings | 1st August 2022 - Present |
| SIG on Income Tax Act 2015 - 2022-2023 National Budget Amendments 2022-08 | SIG 2022 - 08 | SIG on Income Tax Act 2015 | 1st August 2022 - Present |
| SIG on Value Added Tax Act 1991 - 2022-2023 National Budget Amendments 2022-09 | SIG 2022 - 09 | SIG on Value Added Tax Act 1991 | 1st August 2022 - Present |
| SIG on Tax Administration Act 2009 - 2022-2023 National Budget Amendments 2022-10 | SIG 2022 - 10 | SIG on Tax Administration Act 2009 | 1st August 2022 - Present |
2021-2022 National Budget SIGs
| Title | SIG Number | SIG Name | Effective Period |
|---|---|---|---|
| SIG 2021-16 Tax Adminstration Act 2009 [2021-2022 National Budget Amendments] | SIG 2021-16 | SIG on Tax Administration Act – Nation Budget 2021/2022 | 1st August 2021 - present |
| SIG 2021-17 Hotel Investment Incentives Regulations 2016_including Natio... | SIG 2021-17 | SIG on Hotel Investment Incentives/ Concession Codes 235, 235A, 244 | 1st August 2021 - present |
| SIG 2021-18 - Reorganisation | SIG 2021-18 | SIG on Reorganization (Updated) | 1st August 2021 - present |
| SIG-2021-19-Employment-Incentives | SIG 2021-19 | SIG 2021-19 Employment Taxation Scheme | 1st August 2021 - present |
| SIG 2021-20- Submarine Network Cable Investment Incentive | SIG 2021-20 | SIG on Submarine Investment Incentive /Concession Code 305 | 1st August 2021 - present |
| SIG 2021-21 Value Added Tax Act 1991 [2021-2022 National Budget Amendmen... | SIG 2021-21 | VAT on Budget Amendments 2021-2022 | 1st August 2021 - present |
| SIG 2021-22 Recycling Business Investment Incentive | SIG 2021-22 | Income Tax (Recycling Business Investment Incentive) Regulations 2021/Concession Code 306 | 1st August 2021 - present |
| SIG 2021-23 Customs Act 1986 [2021-2022 National Budget Amendments] | SIG 2021-23 | SIG on Customs Act 1986 – National Budget 2021-2022 | 1st August 2021 - present |
| SIG 2021-24 Subdivision of Land Investment Incentives | SIG 2021-24 | SIG on Subdivision of Land Incentives/ Concession 299 | 1st August 2021 - present |
| SIG 2021-25 ICT Infrastructure Investment Incentives | SIG 2021-25 | SIG on ICT Infrastructure Investment Incentives/ Concessions Code 303 | 1st August 2021 - present |
| SIG 2021-26- Debt Forgiveness Withdrawn | SIG 2021-26 | SIG on Debt Forgiveness | 1st August 2021 - present |
| SIG 2021-28 Pandemic & Natural Disaster Reserve | SIG 2021-28 | SIG on Pandemic & Natural Disaster Reserve | 1st August 2021 - present |
| SIG 2021-29 IMPLICATION OF NON-RESIDENT WITHHOLDING TAX - PROFESSIONAL SERVICE FEE | SIG 2021-29 | SIG on NRWHT – Professional Services fee | 1st August 2021 - present |
| SIG 2021-31 Export Income Deduction Incentive | SIG 2021-31 | SIG on Export Income Deduction | 1st August 2021 - present |
| SIG 2021-32 Tax Treatment on Employer FNPF Contribution | SIG 2021-32 | SIG on Tax Treatment of FNPF Employer Contributions | 1st August 2021 - present |
| SIG 2021-33 Agricultural farming and Agro Processing Business Investment... | SIG 2021-33 | SIG on Commercial Agricultural Farming And Agro-Processing Business Investment Incentives | 1st August 2021 - present |
| SIG 2021-34 Deduction on Other Incentives Regulations | SIG 2021-34 | SIG on Deduction On Commercial Rent, Development Or Upgrade Of Online Website, Investment Fogging Machines For Decontamination And Sanitizing Purposes and EFD Implementation | 1st August 2021 - present |
| SIG 2021-35 Licensing of Customs Agents and Freight Forwarders Section 1... | SIG 2021-35 | SIG Licensing of a Freight Forwarder | 1st August 2021 - present |
| SIG 2021-36 Customs Concession A guide for Applicants | SIG 2021-36 | SIG Duty concession Rules- a guideline for applicants | 1st August 2021 - present |
| SIG 2021-37 Concession Code 301 Termidor Chemicals | SIG 2021-37 | SIG Concession Code 301 termidor chemicals | 1st August 2021 - present |
| SIG 2021-37 Concession Code 301 Termidor Chemicalsational Revised Budget | SIG 2021-38 | SIG concession Code 218 218A n 219A Disembarking passengers and approved crews | 1st August 2021 - present |
| 2021-2022 National Revised Budget | SIG 2022-04 | SIG on 2021-2022 National Revised Budget | 1st April 2022 – present |
2020-2021 National Budget SIGs
| Title | SIG Number | SIG Name | Effective Period |
|---|---|---|---|
| SIG-2020-34-VAT-Act-1991-Budget-Amendments-2020-2021-National-Budget | SIG 2020-34 | SIG on VALUE ADDED TAX 1991 – BUDGET AMENDMENTS 2020-2021 | 1st August 2020 - Present |
Others
Accelerated Repayment Incentive (TELS)
| Title | SIG Number | Relevant Sections | Effective Period |
|---|---|---|---|
| SIG on Accelerated Repayment Incentive (TELS) | SIG 2018-34 | Tertiary Scholarship and Loan Act 2014 | 1st August 2018 - present |
Customs Regulations
Plastic Bag
| Title | SIG Number | Relevant Sections | Effective Period |
|---|---|---|---|
| SIG on Ban on Plastic Bags | SIG 2020-12 | [Section 6] Imposition of Environment and Climate Adaptation Levy on plastic bags, [Section 7] Collection of Environment and Climate Adaptation Levy for plastic bags | 16th June 2020 - present |
Importation of Motor Vehicle
Content pending publication.
Importation of Used Tyre
| Title | SIG Number | Relevant Sections | Effective Period |
|---|---|---|---|
| SIG – Prohibition on Used Tyres | SIG 2024-14 | Customs (Prohibited Imports and Exports) Regulations 1986 | 1st August 2020 - present |
| SIG on Importation of Used Tyres | SIG 2020-48 | Customs (Prohibited Imports and Exports) Regulations 1986 | 18th July 2020 - Withdrawn |
Importation of Pasta, Chips, Noodles and Biscuits
Content pending publication.
If you have any inquiry or feedback on the Rulings and Standard Interpretation Guidelines Work Programme, please email tipu@frcs.org.fj
Last Updated - May 13, 2026