Private Binding Rulings (PBR) were announced in the 2021-2022 National Budget. Division 9 of the Tax Administration Act 2009 and the Tax Administration (Private Rulings) Regulations 2021 allows taxpayers to apply for a PBR on tax issues. A PBR refers to the Chief Executive Officer’s interpretation and application of tax laws on a particular arrangement of facts which are applicable to a taxpayer. A PBR provides certainty and clarity to the applicant as the ruling is binding on the Fiji Revenue and Customs Service (FRCS).
Below is a table containing forms and guidelines for submitting applications for PRB. For further clarification on the process or any other queries in relation to the issuance of PBR, please email the Technical Interpretation Program Unit on privaterulings@frcs.org.fj.
| Form | Reference |
|---|---|
| Private Rulings | Application-Form |
| Acceptance Form | |
| Exit Survey | |
| Feedback Survey |
Last Updated - September 17, 2025