Taxation Business FAQ’s

Registration
Assessable Income
Allowable Deductions
Tax Payments
Returns Lodgement
VAT Supplies
VAT Exempt Supplies
Zero Rated Supplies
Service Turnover Tax
Employers
Fringe Benefits Tax
Social Responsibility Tax
Telecommunications Levy
Credit Card Levy
Third Party Insurance Levy

 

Telecommunications Levy

What it is?

Telecommunication Levy at a rate of one percent (1%) is imposed on all voice calls transmitted by any telecommunications services on a monthly basis.

Who is liable to pay the levy?

The user of the telecommunication service and who incurs the related charges shall be liable for the levy.

Who is responsible for the collection and payment of the levy?

The licensed telecommunication service provider shall charge, collect and pay the levy that is due to FRCA on or before 15 days after the last day of each month. The payment should accompany the related return that is due on the same day.

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HEAD OFFICE LOCATION

CONTACT DETAILS

Revenue & Customs Service Complex,
Lot 1 Corner of Queen Elizabeth Drive
& Ratu Sukuna Road,
Nasese,
Suva.
Phone: (+679) 3243000
Fax: (+679) 3315537
Email: info@frcs.org.fj