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Standard Interpretation Guidelines 2018

Work Programme for Public Rulings and Standard Interpretation Guidelines, 2018/19

Subjects on which it is intended to publish a binding ruling or standard interpretation guideline are listed below according to their current status. 
 
If you have any enquiry or feedback on the Rulings and Standard Interpretation Guidelines Work Programme, please email tipu@frcs.org.fj

Subjects in respect of which a Ruling (RUL) or Standard Interpretation Guideline (SIG) has been published in 2018/19
SIG 2018-01  SIG on SIG Development Download
SIG 2018-02  SIG on Public Binding Rulings Download
SIG 2018-03  SIG on Income Tax – Anti Avoidance Section 102 Download
SIG 2018-04  SIG on Value Added Tax – Zero Rating of Exports – Remittance to Fiji  Download
SIG 2018-05  SIG on Value Added Tax – Produce Supplier Download
SIG 2018-06  SIG on 2017 Income Tax Assessment for Resident Individuals Download
SIG 2018-07 SIG on Registered Charitable and Religious Organisations Download
SIG 2018-08  SIG on Hospitals or Medical Institutions Download
SIG 2018-09  SIG on Companies or Entities Involved in the Fishing Industry Download
SIG 2018-10 SIG on Approved Taxi Operators Download
SIG 2018-11  SIG on Value Added Tax – Time of Supply Rules Download
SIG 2018-12  SIG on Value Added Tax – Residential Accommodation Download
SIG 2018-13  SIG on Customs Act 1986  –  Amendment of Assessment and Recovery of Duty Download
SIG 2018-14  SIG on Stamp Duties Act, Income Tax Act & VAT Act – Concessions available to Small and Micro Enterprise Download
SIG 2018-15  SIG on Customs Concession Code 236 – Approved Manufacturer or Producer Download
SIG 2018-16  SIG on Customs Concession Code 231 – Approved Manufacturer or Producer (Packaging Materials) Download
SIG 2018-17  2018 – 17 SIG Customs Concession Code 212 – A Private Individual Download
SIG 2018-18  SIG on Customs Concession Code 250 – National Teams Download
SIG 2018-19  SIG on Customs Concession Code 253 – Companies or Entities involved in Ship or Boat Building Industry Download
SIG 2018-20  SIG on Customs Concession Code 282 – International Sports Tournament Download
SIG 2018-21 SIG on Customs Concession Code 268 – Companies or Entities involved in Beekeeping Industry Download
SIG 2018-22

SIG on Income Tax Act 2015 – 2018/2019 Budget Incentives

Download
SIG 2018-23

SIG on Service Turnover Tax – Budget Amendment 2018/2019

Download
SIG 2018-24

SIG on Environment and Climate Adaptation Levy Act – Budget Amendment 2018/2019

Download
SIG 2018-25

SIG on Customs Concession Code 136 – Importation of Used Vehicles Two Years or Less from the Year of Manufacture

Download
SIG 2018-26

SIG on Customs Concession Code 275 – Companies and Entities Involved in Manufacturing Noodles

Download
SIG 2018-27

SIG on Customs Concession Code 219 and Code 220 – Returning Resident to Fiji 

Download
SIG 2018-28

SIG on Customs Concession Code 277 – Companies and Entities Involved in Film Production

Download
SIG 2018-29

SIG on Customs Concession Code 291 – Approved Companies or Entities Importing Ethyl Alcohol 

Download
SIG 2018-30

SIG on Customs Concession Code 272 – Companies Entities Organisations and Individuals (Smart Phones)

Download
SIG 2018-31

SIG on Tax Administration Act 2009 – 2018/2019 Budget Amendments

Download
SIG 2018-32

SIG on Income Tax – Residency for Individuals

Download
SIG 2018-33

SIG on Tax Administration Act (“TAA”) – Imposition of Section 46 – Audit Penalties

Download
SIG 2018-34

SIG on Accelerated Repayment Incentive (TELS)

Download

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