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Taxation Laws and Regulations

Posted By frca On October 18, 2012 @ 11:26 am In | No Comments

2017/2018 Budget Amendments [1]   *NEW*

Income Tax

Income Tax Act- 2015; [2] *New* Income Tax Regulation [3]
Income Tax Act – Revised 30th June 2015 [4]
Income Tax Bill Draft Version 14 [5] ; Comments Template [6]
Latest amendments to Income Tax Act [7] Act No.5 of 2014 An Act to amend the Income Tax Act -15th December 2014 [8]
Dividend Regulation Revised 2009 [9]
Income Tax Act Revised 13th March 2014 [10]
Income Tax (Withholding Tax) Regulation 2013 [11]
Income Tax Act Amendment Decree No 36 22nd November 2013 [12]
Income Tax Act -Revised 25 November 2013 [13]
Income Tax Act Amendments Decree No 16 – 10th May 2013 [14]
Income Tax Act Revised 30th August 2012 [15]
Income Tax Amendment No 6 Decree 2012 [16]
Employments Regulations 30th August 2012 [17]
Income Tax(Allowance for Depreciation and Improvements Instructions 1998) – Revised to 24th March 2011 [18]
Income Tax Act – Revised 01 Mar 2011 [19]
Income Tax Act- Revised 29 Jan 2010 [20]
Provisional Tax Regulation Revised 28 February2009 [21]
Income Tax Act 2007 Revised 30th May 2007 [22]
Income Tax Act 2006 [23]
Income Tax Act 2002 [24]
Income Tax Act 1974 [25]
Income Tax (Employments) Regulations [26]
Income Tax Act (Accelerated Depreciation Allowance) Instructions [27]
Income Tax Act (Accelerated Depreciation Allowance) effective dates [28]
Hotel Incentives – 11 Schedule of Income Tax Act [29]

Value Added Tax (VAT)

Value Added Tax (VAT) Decree Revised revised 8th January 2016*New* [30]
Act No.10 of 2014 An Act to amend the Value Added Tax Decree – 15th December, 2014 [31]*New*
Value Added Tax Decree Revised 14th March, 2014 [32]
Value Added Tax Amendments Decree No 15 – 10th May 2013 [33]
Value Added Tax Decree Revised 7th May 2013 [34]
Value Added Tax Decree  Revised 30th August 2012 [35]
VAT Amendment No 4 Decree 2012 [36]
VAT Decree – Revised 4th Mar 2011 [37]
Value Added Tax Amendment Decree 2010 [38]
VAT Decree – Revised 29 Jan 2010 [39]
VAT Decree (Revised 2007) [40]
VAT Decree 1991(Revised 2004) [41]

Tax Administration

Tax Administration (Electronic Fiscal Device) Regulations 2017 Gazette [42]*New*
Tax Administration (Electronic Fiscal Device) Regulations 2017 [43]*New*
Tax Administration Decree (TAD) revised 1st March 2016*New* [44]
Act No.3 of 2014 An Act to amend Tax Administration Decree 2009 – 15th December 2014 [45]*New*
Tax Administration Decree Revised 6th February 2013 [46]
Tax Administration Decree Revised 30 August 2012 [47]
Tax Administration Decree -Revised 16th Mar 2011 [48]
Tax Administration Decree 2009 [49]

Service Turnover Tax

Service Turnover Tax Decree  2012 Latest consolidation 3rd March 2016 [50]
Service Turnover Tax Decree No. 8 of 2012 – Consolidated 19th June 2015 [51] *New*
Act No.2 of 2014 An Act to amend the Service Turnover Tax Decree 2012 -15th December 2014 [52]
Service Turnover Tax Decree No. 8 of 2012 -  Consolidated 23rd January 2013 [53]
Service Turnover Tax Decree No. 8 of 2012 [54] – 31st August 2012

Fringe Benefits Tax

Act No.6 of 2014 An Act to amend the Fringe Benefit Tax Decree 2012 – 15th December 2014 [55]*New*
Fringe Benefit Tax Decree 2012 [56]

Capital Gains Tax

Capital Gains Tax Amendments Decree- 19th June 2015 [57]*New*
Act No.11 of 2014 An Act to amend Capital Gains Tax – 15th December 2014 [58]
Capital Gains Tax Amendments – 17th June 2014 [59]
Capital Gains Tax Amendments Decree No 33 – 22nd November 2013 [60]
Capital Gains Tax Amendments Decree  No 14 – 10th May 2013 [61]
Capital Gains Tax Decree 2011 [62]

Stamp Duties

Act No.12 of 2014 An Act to amend the Stamp Duties Act-  15th December 2014 [63]*New*
Stamp Duties Amendments Decree No. 28 of 2014 – 30th August, 2014 [64]*New*
Stamp Duties Act – Revised up to 30th January 2013 [65]
Stamp Duties Act – Revised up to 17th May 2011 [66]

Gambling Turnover Tax

Gambling Turnover Tax – Revised 29 Jan 2010 [67]

Hotel Turnover Tax

Hotel Turnover Tax Act – Revised 29 Jan 2010 [68]

Land Sales Tax

Land Sales Act Cap 137 – Revised 29 Jan 2010 [69]

Double Tax Agreements

Qatar [70]
India [71]
Australia [72]
Japan [73]
Korea [74]
Malaysia [75]
New Zealand [76]
Papua New Guinea [77]
Singapore [78]
United Arab Emirates [79]
United Kingdom [80]
Others
FRCA (Amendment) Decree 2012 Govt Gazette No. 70 [81]
FRCA Act – Revised 29 Jan 2010 [82]


Article printed from Fiji Revenue & Customs Service: http://www.frcs.org.fj

URL to article: http://www.frcs.org.fj/legislations-and-regulations/

URLs in this post:

[1] 2017/2018 Budget Amendments: http://www.frcs.org.fj/20172018-budget/

[2] Income Tax Act- 2015;: http://www.frcs.org.fj/wp-content/uploads/2012/10/Income-Tax-Act-2015.pdf

[3] Income Tax Regulation: http://www.frcs.org.fj/wp-content/uploads/2012/10/LN-1-10-Income-Tax-Regulations1.pdf

[4] Income Tax Act – Revised 30th June 2015: http://www.frcs.org.fj/wp-content/uploads/2012/10/INCOME-TAX-ACT-REVISED-UP-TO-30th-June-20151.pdf

[5] Income Tax Bill Draft Version 14: http://www.frcs.org.fj/wp-content/uploads/2012/10/Income-Tax-Bill-Draft-14-updated-22nd-June-2015-CLEAN-COPY-2.pdf

[6] Comments Template: http://www.frcs.org.fj/wp-content/uploads/2012/10/Income-Tax-Bill-Draft-version-14-Comments-Template.doc

[7] Latest amendments to Income Tax Act: http://www.frcs.org.fj/wp-content/uploads/2012/10/Act-No-7-Income-Tax-Amendment-22.pdf

[8] Act No.5 of 2014 An Act to amend the Income Tax Act -15th December 2014: http://www.frcs.org.fj/wp-content/uploads/2012/10/income-tax.pdf

[9] Dividend Regulation Revised 2009: http://www.frcs.org.fj/wp-content/uploads/2012/10/OLD-DIVIDEND-REGULATIONS.pdf

[10] Income Tax Act Revised 13th March 2014: http://www.frcs.org.fj/wp-content/uploads/2012/10/incometax.pdf

[11] Income Tax (Withholding Tax) Regulation 2013: http://www.frcs.org.fj/wp-content/uploads/2012/10/Income-Tax-Withholding-Tax-Regulations-2013.pdf

[12] Income Tax Act Amendment Decree No 36 22nd November 2013: http://www.frcs.org.fj/wp-content/uploads/2012/10/Decree-36-Income-Tax-Amendment-No-3.pdf

[13] Income Tax Act -Revised 25 November 2013: http://www.frcs.org.fj/wp-content/uploads/2012/10/INCOME-TAX-ACT-REVISED-UP-TO-25th-November-20131.pdf

[14] Income Tax Act Amendments Decree No 16 – 10th May 2013: http://www.frcs.org.fj/wp-content/uploads/2012/10/Decree-No-16-Income-Tax-Amendment-20131.pdf

[15] Income Tax Act Revised 30th August 2012: http://www.frcs.org.fj/wp-content/uploads/2012/11/Income_Tax_Act_Revised_30th_August_2012.pdf

[16] Income Tax Amendment No 6 Decree 2012: http://www.frcs.org.fj/wp-content/uploads/2012/11/Income_Tax_Amendment_No_6_Decree_2012.pdf

[17] Employments Regulations 30th August 2012: http://www.frcs.org.fj/wp-content/uploads/2012/11/Employments_Regulations_30th_August_2012.pdf

[18] Income Tax(Allowance for Depreciation and Improvements Instructions 1998) – Revised to 24th March 2011: http://www.frcs.org.fj/wp-content/uploads/2012/11/Income_Tax_Allowance_for_Depreciation_and_Improvements-Instructions_1998_Revised_to_24th_March_2011.pdf

[19] Income Tax Act – Revised 01 Mar 2011: http://www.frcs.org.fj/wp-content/uploads/2012/11/Income_Tax_Act_Revised_01_Mar_-2011.pdf

[20] Income Tax Act- Revised 29 Jan 2010: http://www.frcs.org.fj/wp-content/uploads/2012/11/Income_Tax_Act_Revised_29th_-Jan_-2010.pdf

[21] Provisional Tax Regulation Revised 28 February2009: http://www.frcs.org.fj/wp-content/uploads/2012/11/Provisional_Tax_Regulation_Revised_28_February_2009.pdf

[22] Income Tax Act 2007 Revised 30th May 2007: http://www.frcs.org.fj/wp-content/uploads/2012/11/Income_Tax_Act_2007_Revised-_30th_May_2007.pdf

[23] Income Tax Act 2006: http://www.frcs.org.fj/wp-content/uploads/2012/11/Income_Tax_Act_2006.pdf

[24] Income Tax Act 2002: http://www.frcs.org.fj/wp-content/uploads/2012/11/Income_Tax-Act_2002.pdf

[25] Income Tax Act 1974: http://www.frcs.org.fj/wp-content/uploads/2012/11/Income_Tax_Act_1974.pdf

[26] Income Tax (Employments) Regulations: http://www.frcs.org.fj/wp-content/uploads/2012/11/Income_Tax_Employments_Regulations.pdf

[27] Income Tax Act (Accelerated Depreciation Allowance) Instructions: http://www.frcs.org.fj/wp-content/uploads/2012/11/Income_Tax_Act_Accelerated_Depreciation_Allowance_Instructions.pdf

[28] Income Tax Act (Accelerated Depreciation Allowance) effective dates: http://www.frcs.org.fj/wp-content/uploads/2012/11/Income_Tax_Act_Accelerated_Depreciation_Allowance_effective_dates.pdf

[29] Hotel Incentives – 11 Schedule of Income Tax Act: http://www.frcs.org.fj/wp-content/uploads/2012/11/Hotel_Incentives_11_Schedule_of_Income_Tax_Act.pdf

[30] Value Added Tax (VAT) Decree Revised revised 8th January 2016*New*: http://www.frcs.org.fj/wp-content/uploads/2012/10/VALUE-ADDED-TAX-DECREE-1991-REVISED-UP-TO-8th-January-2016.pdf

[31] Act No.10 of 2014 An Act to amend the Value Added Tax Decree – 15th December, 2014: http://www.frcs.org.fj/wp-content/uploads/2012/10/vat.pdf

[32] Value Added Tax Decree Revised 14th March, 2014: http://www.frcs.org.fj/wp-content/uploads/2012/10/VAT.pdf

[33] Value Added Tax Amendments Decree No 15 – 10th May 2013: http://www.frcs.org.fj/wp-content/uploads/2012/10/Decree-No-15-Value-Added-Tax-amendment-TVRS-20131.pdf

[34] Value Added Tax Decree Revised 7th May 2013: http://www.frcs.org.fj/wp-content/uploads/2012/10/VALUE-ADDED-TAX-DECREE-1991-Revised-UP-TO-7th-May-2013.pdf

[35] Value Added Tax Decree  Revised 30th August 2012: http://www.frcs.org.fj/wp-content/uploads/2012/11/Value_Added_Tax_Decree_Revised_30th-August-2012.pdf

[36] VAT Amendment No 4 Decree 2012: http://www.frcs.org.fj/wp-content/uploads/2012/11/VAT_Amendment_No_4_Decree_2012.pdf

[37] VAT Decree – Revised 4th Mar 2011: http://www.frcs.org.fj/wp-content/uploads/2012/11/VAT_Decree-_Revised_4th_Mar_2011.pdf

[38] Value Added Tax Amendment Decree 2010: http://www.frcs.org.fj/wp-content/uploads/2012/11/Value_Added_Tax_Amendment_Decree_2010.pdf

[39] VAT Decree – Revised 29 Jan 2010: http://www.frcs.org.fj/wp-content/uploads/2012/11/VAT_Decree-_Revised_29_Jan_2010.pdf

[40] VAT Decree (Revised 2007): http://www.frcs.org.fj/wp-content/uploads/2012/11/VAT_Decree_Revised_2007.pdf

[41] VAT Decree 1991(Revised 2004): http://www.frcs.org.fj/wp-content/uploads/2012/11/VAT_Decree_1991_Revised_2004.pdf

[42] Tax Administration (Electronic Fiscal Device) Regulations 2017 Gazette: http://www.frcs.org.fj/wp-content/uploads/2017/08/Tax-Administration-Electronic-Fiscal-Device-Reg-Phase-1.-2017.pdf

[43] Tax Administration (Electronic Fiscal Device) Regulations 2017 : http://www.frcs.org.fj/wp-content/uploads/2017/08/LN-37-Tax-Administration-Electronic-Fiscal-Device-Regulations-2017.pdf

[44] Tax Administration Decree (TAD) revised 1st March 2016*New*: http://www.frcs.org.fj/wp-content/uploads/2012/10/TAD-Revised-1st-March-2016.pdf

[45] Act No.3 of 2014 An Act to amend Tax Administration Decree 2009 – 15th December 2014: http://www.frcs.org.fj/wp-content/uploads/2012/10/tax-admin.pdf

[46] Tax Administration Decree Revised 6th February 2013: http://www.frcs.org.fj/wp-content/uploads/2012/10/TAD-Revised-6th-feb-2013.pdf

[47] Tax Administration Decree Revised 30 August 2012: http://www.frcs.org.fj/wp-content/uploads/2012/11/Tax_Administration_Decree_Revised_30_August_2012.pdf

[48] Tax Administration Decree -Revised 16th Mar 2011: http://www.frcs.org.fj/wp-content/uploads/2012/11/Tax_Administration_Decree-_Revised-16th_Mar_2011.pdf

[49] Tax Administration Decree 2009: http://www.frcs.org.fj/wp-content/uploads/2012/11/Tax_Administration_Decree_2009.pdf

[50] Service Turnover Tax Decree  2012 Latest consolidation 3rd March 2016: http://www.frcs.org.fj/wp-content/uploads/2012/10/SERVICE-TURNOVER-TAX-DECREE-2012-LATEST-CONSOLIDATION-3rd-March-2016.pdf

[51] Service Turnover Tax Decree No. 8 of 2012 – Consolidated 19th June 2015: http://www.frcs.org.fj/wp-content/uploads/2012/10/SERVICE-TURNOVER-TAX-DECREE-2012-LATEST-CONSOLIDATION-19th-JUNE-20151.pdf

[52] Act No.2 of 2014 An Act to amend the Service Turnover Tax Decree 2012 -15th December 2014: http://www.frcs.org.fj/wp-content/uploads/2012/10/stt.pdf

[53] Service Turnover Tax Decree No. 8 of 2012 -  Consolidated 23rd January 2013 : http://www.frcs.org.fj/wp-content/uploads/2012/10/DECREE-NO-8-OF-2012-STT-DECREE-Revised-January-2013.pdf

[54] Service Turnover Tax Decree No. 8 of 2012: http://www.frcs.org.fj/wp-content/uploads/2012/11/Service_Turnover_Tax_Decree_No_8_of_2012.pdf

[55] Act No.6 of 2014 An Act to amend the Fringe Benefit Tax Decree 2012 – 15th December 2014: http://www.frcs.org.fj/wp-content/uploads/2012/10/fbt.pdf

[56] Fringe Benefit Tax Decree 2012: http://www.frcs.org.fj/wp-content/uploads/2012/11/Fringe_Benefit_Tax_Decree_2012.pdf

[57] Capital Gains Tax Amendments Decree- 19th June 2015: http://www.frcs.org.fj/wp-content/uploads/2012/10/CAPITAL-GAINS-TAX-DECREE-Revised-19th-June-2015.pdf

[58] Act No.11 of 2014 An Act to amend Capital Gains Tax – 15th December 2014: http://www.frcs.org.fj/wp-content/uploads/2012/10/cgt.pdf

[59] Capital Gains Tax Amendments – 17th June 2014: http://www.frcs.org.fj/wp-content/uploads/2012/10/CAPITAL-GAINS-TAX-DECREE-Revised-17th-June-2014.pdf

[60] Capital Gains Tax Amendments Decree No 33 – 22nd November 2013: http://www.frcs.org.fj/wp-content/uploads/2012/10/Decree-33-Capital-Gains-Tax-Amendment-No-2.pdf

[61] Capital Gains Tax Amendments Decree  No 14 – 10th May 2013: http://www.frcs.org.fj/wp-content/uploads/2012/10/Decree-No-14-Capital-gains-tax-amendment-20131.pdf

[62] Capital Gains Tax Decree 2011: http://www.frcs.org.fj/wp-content/uploads/2012/11/Capital_Gains_Tax_Decree_2011.pdf

[63] Act No.12 of 2014 An Act to amend the Stamp Duties Act-  15th December 2014: http://www.frcs.org.fj/wp-content/uploads/2012/10/ACT-NO.12-STAMP-DUTIES-BUDGET-AMENDMENT-ACT-2014.pdf

[64] Stamp Duties Amendments Decree No. 28 of 2014 – 30th August, 2014: http://www.frcs.org.fj/wp-content/uploads/2012/10/Stamp-Duties-Amendment-Decree-No.-28-of-2014.pdf

[65] Stamp Duties Act – Revised up to 30th January 2013: http://www.frcs.org.fj/wp-content/uploads/2012/10/STAMP-DUTIES-ACT-REVISED-30TH-JANUARY-2013.pdf

[66] Stamp Duties Act – Revised up to 17th May 2011: http://www.frcs.org.fj/wp-content/uploads/2012/11/Stamp_Duties_Act_Revised_up_to_-17th_May_2011.pdf

[67] Gambling Turnover Tax – Revised 29 Jan 2010: http://www.frcs.org.fj/wp-content/uploads/2012/11/Gambling_Turnover_Tax-_Revised_29_Jan_-2010.pdf

[68] Hotel Turnover Tax Act – Revised 29 Jan 2010: http://www.frcs.org.fj/wp-content/uploads/2012/11/Hotel_Turnover_Tax_Act_Revised_29-Jan_-2010.pdf

[69] Land Sales Act Cap 137 – Revised 29 Jan 2010: http://www.frcs.org.fj/wp-content/uploads/2012/11/Land_Sales_Act_Cap_137_Revised_29_Jan_-2010.pdf

[70] Qatar: http://www.frcs.org.fj/wp-content/uploads/2012/10/DTA-with-State-of-Qatar1.pdf

[71] India: http://www.frcs.org.fj/wp-content/uploads/2012/10/Signed-DTA_Fiji_India1.pdf

[72] Australia: http://www.frcs.org.fj/wp-content/uploads/2012/11/DTA-Australia2.pdf

[73] Japan: http://www.frcs.org.fj/wp-content/uploads/2012/11/DTA-Japan2.pdf

[74] Korea: http://www.frcs.org.fj/wp-content/uploads/2012/11/DTA-Korea2.pdf

[75] Malaysia: http://www.frcs.org.fj/wp-content/uploads/2012/11/DTA-Malaysia2.pdf

[76] New Zealand: http://www.frcs.org.fj/wp-content/uploads/2012/11/DTA-New-Zealand1.pdf

[77] Papua New Guinea: http://www.frcs.org.fj/wp-content/uploads/2012/11/DTA-Papua-New-Guinea1.pdf

[78] Singapore: http://www.frcs.org.fj/wp-content/uploads/2012/11/DTA-Singapore1.pdf

[79] United Arab Emirates: http://www.frcs.org.fj/wp-content/uploads/2012/11/DTA-FIJI_AND_UAE112.pdf

[80] United Kingdom: http://www.frcs.org.fj/wp-content/uploads/2012/11/DTA-United-Kingdom1.pdf

[81] FRCA (Amendment) Decree 2012 Govt Gazette No. 70: http://www.frcs.org.fj/wp-content/uploads/2012/11/FRCA-_Amendment_Decree_2012_Govt-Gazette-No_-70.pdf

[82] FRCA Act – Revised 29 Jan 2010: http://www.frcs.org.fj/wp-content/uploads/2012/11/FRCA_Act_Revised_29-_Jan_2010.pdf

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