Practice Statements

Draft Practice Statements

Reference No.

Practice Statements

40A/2017 1% Transitional Tax on Undistributed After-Tax Profits *Draft* PS Comments Template Please find attached draft Practice Statement for review and comments. Kindly use the above PS comments template for your comments and email it to tipu@frcs.org.fj by 25th August 2017.
03/2017 Export Income Deduction *Draft* Summary of changes PS Comments Template   Please find attached draft Practice Statement for review and comments. Kindly use the above PS comments template for your comments and email it to tipu@frcs.org.fj by 25th August 2017.
37/2017 VAT on New Dwelling House *Draft*  Summary of changes    PS Comments Template Please find attached draft Practice Statement for review and comments. Kindly use the above PS comments template for your comments and email it to tipu@frcs.org.fj by 25th August 2017.
08/2017 Fringe Benefit Tax*Draft*  Summary of changes  PS Comments Template  Draft Practice Statement is on 2017-2018 budget changes (changes are highlighted in yellow) for review and comments. Kindly use the above PS comments template for your comments and email it to tipu@frcs.org.fj by 24th August 2017.
46/2016 VAT on supplies of Residential Accommodation *Draft*PS Comments Template Please find second Draft Practice Statement for review and comments. Kindly use the above PS comments template for your comments and email it to tipu@frcs.org.fj by 26th June 2017
51/2017 Amortisation of Business Intangibles *Draft*PS Comments Template Please find Draft Practice Statement for review and comments. Kindly use the PS comments template for your comments and email it to tipu@frcs.org.fj by 30th June 2017
01/2017 Detention of Imported Prohibited and Restricted goods *Draft*PS Comments Template Please find Draft Practice Statement for review and comments. Kindly use the PS comments template for your comments and email it to tipu@frcs.org.fj by 24th March 2017
02/2017 Duty Concession Code *Draft*PS Comments Template Please find Draft Practice Statement for review and comments. Kindly use the PS comments template for your comments and email it to tipu@frcs.org.fj by 24th March 2017
39/2016 Taxation of Dividends *Draft*PS Comments Template Please find Draft Practice Statement for review and comments. Kindly use the above PS comments template for your comments and email it to tipu@frcs.org.fj by 16th November 2016
20/2016 Anti- Avoidance Provision Revised Draft *New*PS Comments Template Please find Draft Practice Statement for review and comments. Kindly use the above template for your comments and email it to tipu@frcs.org.fj before 18th Feb 2016

 

 

Final Practice Statements

2017

2016

2014

2012

Prior Years

 

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