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

 

VAT Exempt Supplies

Can I claim VAT on the rent paid to a VAT registered person?

You can only claim VAT if you are registered and the supply is in relation to the occupying of property for business purposes. If you are occupying part of the property for residential purposes, then you cannot claim VAT for that portion relating to residential accommodation.

Is interest payment subject to VAT?

No, interest is exempt from VAT.

Print This Page Print This Page

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