×

Practice Statements

Purpose

The Practice Statements are prepared to provide direction and assistance to taxpayers alike on interpretation and application to take when performing duties or dealing with practical issues arising out of the administration of the Revenue and Customs laws. This ensures consistency and certainty on the interpretation and application of our laws which requires clarification. Practice Statements can be confidently relied upon by taxpayers in the conduct of their tax affairs.

 

Draft Practice Statements

Reference No.

Practice Statements

64/2017 Tertiary Education and Loans Scheme *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 24th November 2017.
61/2017 2017 Income Assessment for Individuals *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 24th November 2017.
59/2017 ECAL on Super yacht Charter Fees *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 3rd November 2017.
09/2017 Service Turnover Tax, Environment and Climate Adaptation Levy *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 14th September 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
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

 

 

Get Our Latest News & Events right to your inbox