Scope & Function

In addition, the Service operations are within the boundaries of the following laws that the organization administers:

  • Service Turnover Tax Act 2012;
  • Fringe Benefit Tax Act 2012;
  • Income Tax Act, revised to 2012;
  • Value Added Tax Act 1991, revised to 2012
  • Capital Gains Tax Act 2011;
  • Water Resource Tax Promulgation 2011;
  • Stamp Duties Act, revised to 2011
  • Super Yacht Charter Act 2010;
  • Customs Act, revised to 2010;
  • Customs Tariff Act 1986, revised to 2010;
  • Customs Regulations 1986, revised to 2010
  • Gambling Turnover Tax Act 1991, revised to 2010;
  • Fiji Revenue & Customs Service Act 1998, revised to 2010
  • Tax Administration Act 2009;
  • Copyright Act 1999
  • Excise Act 1986;
  • Airport Departure Tax Act 1986;
  • Merchandise Marks Act (Cap 241);
  • Wreck and Salvage Act (Cap 198);

Guided by the FRCS Act, the Authority performs the following:

  • acts as an agent of the State to provide services to administer and enforce the laws specified in the First Schedule of the Act;
  • exercises all functions and performs all duties carried out by the former Inland Revenue Department and the Fiji Islands Customs Service;
  • advises the State on matters relating to taxation and customs and excise and liaises with appropriate Ministries and statutory bodies on such matters;
  • represents the State internationally in respect of matters relating to taxation or customs and excise; and
  • performs other functions the Minister assigns to the Service.

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