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Standard Interpretation Guidelines

TitleSIG NumberRelevant SectionsEffective Period
SIG on Advance Payment of TaxSIG 2020-29[Section 110] Advance Payments of Tax1st August 2020 - present
SIG on Advance Payment of Tax (COVID 19) [Withdrawn]SIG 2020-08 [Section 110] Advance Payments of Tax, [Section 110A] Advance payments of tax during coronavirus disease (COVID-19) pandemic1st April 2020 - 31st July 2020
TitleSIG NumberRelevant SectionsEffective Period 
SIG on Income Tax – Anti AvoidanceSIG 2018-03[Section 102] Tax avoidance schemes22nd June 2018 - present
TitleSIG NumberRelevant SectionsEffective Period
SIG on 2017 Income Tax Assessment for Resident IndividualsSIG 2018-06 Regulation 4 of ncome Tax (Rates of Tax and Levies) (Amendments) Regulations 2018. [Section 15] Employment Income]14th June 2018 - present
SIG on ITA and ECAL Assessment following 2020-2021 National BudgetSIG 2020-45Income Tax (Rates of Tax and Levies) Regulations 20161st August 2020 - present
TitleSIG NumberRelevant SectionsEffective Period
SIG on Exemption on Disposal of Capital Assets by Trustees or BeneficiariesSIG 2020-18[Section 67](1)(h) Exempt capital gains14th August 2020 - present
TitleSIG NumberRelevant SectionsEffective Period
SIG on CooperativesSIG 2020-19Part 2 of Income Tax (Exempt Income) Regulations 201631st July 2020 - present
TitleSIG NumberRelevant SectionsEffective Period
SIG on Disposal of Real Property Outside of Taxable ActivitySIG 2021-15[Section 17] Business income, [Section 18] Property income, [Section 65] Imposition of Capital Gains Tax, [Section 66] Capital gain, [Section 67] Exempt capital gains, [Section 84] Disposal, [Section 85] Cost, [Section 86] Consideration, [Section 87] Deferral of recognition of gain or loss1st August 2021 - present
SIG on Disposal of Real Property Outside of Taxable Activity [Withdrawn]SIG 2021-31[Section 17] Business income, [Section 18] Property income, [Section 65] Imposition of Capital Gains Tax, [Section 66] Capital gain, [Section 67] Exempt capital gains, [Section 84] Disposal, [Section 85] Cost, [Section 86] Consideration, [Section 87] Deferral of recognition of gain or loss1st August 2020 – 31st July 2021
SIG on Disposal of Real Property Outside of Taxable Activity [Withdrawn]SIG 2019-11[Section 17] Business income, [Section 18] Property income, [Section 65] Imposition of Capital Gains Tax, [Section 66] Capital gain, [Section 67] Exempt capital gains, [Section 84] Disposal, [Section 85] Cost, [Section 86] Consideration, [Section 87] Deferral of recognition of gain or loss20th May 2019 - 31st July 2020
TitleSIG NumberRelevant SectionsEffective Period
SIG on Employer FNPF ContributionSIG 2020-24Section 15] Employment income, [Section 23] Contribution to an approved fund or Fiji National Provident Fund, Part 6 of Income Tax (Exempt Income) Regulations 20161st August 2020 - present
TitleSIG NumberRelevant SectionsEffective Period
SIG on Foreign Tax CreditSIG 2019-12[Section 60] Foreign tax credit20th May 2019 - present
TitleSIG NumberRelevant SectionsEffective Period
SIG on Fringe Benefits Tax on Meals or RefreshmentsSIG 2019-09[Section 71] Exempt fringe benefits, [Section 77] Meal or refreshment fringe benefit3rd May 2019 - present
SIG on Fringe Benefit Tax on Private ExpenditureSIG 2020-17[Section 79] Private Expenditure Fringe Benefit16th June 2020 - present
SIG on Fringe Benefit Tax on Property Fringe BenefitSIG 2020-21[Section 80] Property fringe benefit31st July 2020 - present
SIG on Motor Vehicle Fringe BenefitsSIG 2020-22[Section 78] Motor vehicle fringe benefit14th August 2020 - present
SIG on Fringe Benefit Tax on Housing Fringe Benefit and Household Personnel Fringe BenefitsSIG 2020-23[Section 74] Household personnel fringe benefit1st August 2020 - present
TitleSIG NumberRelevant SectionsEffective Period
SIG on Export Income DeductionsSIG 2020-06[Section 25](8) Industry incentives1st August 2019 - present
SIG on Employment Taxation Scheme (COVID 19)SIG 2020-07Income Tax (Employment Incentives) Regulations 20161st August 2019 - present
SIG on Employment Incentives Regulations 2016  – [ Withdrawn ]SIG 2019-05Income Tax (Employment Incentives) Regulations 20168th March 2019 - 31st March 2020
SIG on Manufacture of Pharmaceutical Products Investment Package 2019SIG 2020-01Income Tax (Manufacture of Pharmaceutical Products Investment Package) Regulations 20191st August 2019 - present
SIG on Retirement Village Incentives Regulations 2019SIG 2020-02Income Tax (Retirement Village Incentives) Regulations 20191st August 2019 - present
SIG on Warehouse Construction Incentives Regulation 2019SIG 2020-03Income Tax (Warehouse Construction Incentives) Regulations 20191st August 2019 - present
SIG on Hotel Investment Incentives (COVID-19)SIG 2020-10Income Tax (Hotel Investment Incentives) Regulations 20161st April 2020 - present
SIG on Residential Housing Package IncentivesSIG 2020-15Income Tax (Residential Housing Development Package) Regulations 201616th June 2020 - present
SIG on Income Tax (Modernisation of Buildings Incentives) 2018SIG 2020-25Income Tax (Modernisation of Buildings Incentives) Regulations 20181st August 2019 - present
SIG on Government Building Investment Incentive RegulationsSIG 2020-46Income Tax (Government Building Investment Incentives) Regulations 20201st August 2020 - present
SIG on Other Incentives RegulationsSIG 2020-47Income Tax (Other Incentives) Regulations 20181st August 2020 - present
SIG on Medical Investment IncentivesSIG 2021-04Income Tax (Medical Investment Incentives) Regulations 20161st August 2020 - present
TitleSIG NumberRelevant SectionsEffective Period
SIG on Loss Carried ForwardSIG 2019-22[Section 30] Loss carried forward1st August 2019 - present
SIG on Offsetting of Business LossesSIG 2020-14[Section 125A] Withholding tax not as a final tax1st April 2020 - present
TitleSIG NumberRelevant SectionsEffective Period
SIG on 2018/2019 National Budget AmendmentsSIG 2018-22Refer to SIG15th August 2018 - present
SIG on COVID-19 Budget AmendmentsSIG 2020-09Refer to SIG1st April 2020 - present
SIG on 2020/2021 National Budget AmendmentsSIG 2020-28Refer to SIG1st August 2020 - present
TitleSIG NumberRelevant SectionsEffective Period
SIG on Income Tax – Residency for IndividualsSIG 2018-32[Section 6] Resident individual21st September 2018 - present
TitleSIG NumberRelevant SectionsEffective Period
SIG on Redundancy PaymentSIG 2019-13[Section 2] Interpretation, [Section 15] Employment income, Income Tax (Rates of Tax and Levies) Regulations 2016, Income Tax (Exempt Income) Regulation 20161st May 2019 - present
TitleSIG NumberRelevant SectionsEffective Period
SIG on Stamp Duties Act, Income Tax Act & VAT Act – Concessions available to Small and Micro EnterpriseSIG 2018-14 Part 9, Paragraph 4 of Income Tax (Exempt Income) Regulation, 201616th July 2018 - present
TitleSIG NumberRelevant SectionsEffective Period
SIG on Substituted and Transitional Tax YearSIG 2019-06[Section 36] Substituted tax year27th March 2019 - present
TitleSIG NumberRelevant SectionsEffective Period 
SIG on Re-organisationSIG 2020-32[Section 88] Re-organisations1st August 2020 - present
SIG on Corporate-Re-organisation [Withdrawn]SIG 2020-16[Section 88] Corporate re-organisations16th June 2020 to 31st July 2020
TitleSIG NumberRelevant SectionsEffective Period
SIG on Thin CaptilisationSIG 2020-30[Section 62] Thin capitalisation1st August 2020 - present
TitleSIG NumberRelevant SectionsEffective Period
SIG on Taxation of TrustsSIG 2019-07Division 9, Subdivision 3 Trusts25th March 2019 - present
TitleSIG NumberRelevant SectionsEffective Period
SIG on Unidentified DepositsSIG 2019-14[Section 14] Income included in gross income10th July 2019 - present
TitleSIG NumberRelevant SectionsEffective Period
SIG on Witholding of Tax from Commissions and Other Payments made under a Contract for ServiceSIG 2019-20[Section 114] Withholding of Tax from Commissions and Other Payments for Services, [Section 118] Failure to pay tax withheld, [Section 119] Recovery of withholding tax, [Section 120] Tax Withholding Certificate1st August 2019 - present
SIG on Certificate Of Exemption Provisional TaxSIG 2020-13Income Tax (Collection of Provisional Tax) Regulations 201616th July 2020 - present

TitleSIG NumberRelevant SectionsEffective Period
SIG on Disposal of Real Property Outside of Taxable ActivitySIG 2019 -10[Section 15] Imposition of tax on supply16th May 2019 - present
TitleSIG NumberRelevant SectionsEffective Period
SIG on 2019/2020 National Budget AmendmentsSIG 2019-18Refer to SIG1st August 2019 - present
SIG on COVID-19 Budget AmendmentsSIG 2020-11Refer to SIG1st April 2020 - present
SIG on 2020/2021 National Budget AmendmentsSIG 2020-34Refer to SIG1st August 2020 - present
TitleSIG NumberRelevant SectionsEffective Period
SIG on New Dwelling HouseSIG 2019-01[Section 70] Dwelling house21st January 2019 - present
TitleSIG NumberRelevant SectionsEffective Period
SIG on Value Added Tax – Produce SupplierSIG 2018-05 [Section 2] Interpretation, [Section 22] Persons making taxable supplies to be registered22nd June 2018 - present
TitleSIG NumberRelevant SectionsEffective Period
SIG on Value Added Tax – Residential Accommodation [Withdrawn]SIG 2018 - 12Schedule 2 - Paragraphs 2 and 2A5th July 2018 - 31st July 2020
TitleSIG NumberRelevant SectionsEffective Period
SIG on Stamp Duties Act, Income Tax Act & VAT Act – Concessions available to Small and Micro EnterpriseSIG 2018-14 [Section 32] Taxable periods16th July 2018 - present
TitleSIG NumberRelevant SectionsEffective Period
SIG on Value Added Tax – Time of Supply RulesSIG 2018-11 [Section 18] Time of Supply4th July 2018 - present
TitleSIG NumberRelevant SectionsEffective Period
SIG on Zero Rating of Exports - Remittance to FijiSIG 2018-04 Schedule 225th June 2018 - present
SIG on Sale of a Going ConcernSIG 2019-02Schedule 2 - Paragraph 824th January 2019 - present

TitleSIG NumberRelevant SectionsEffective Period
SIG on Imposition of Audit Penalties - Section 46SIG 2020-26[Section 46] Penalty for making false or misleading statement1st August 2020 - present
SIG on Imposition of Audit Penalties - Section 46 [Withdrawn]SIG 2018-33[Section 46] Penalty for making false or misleading statement20th September 2018 - 31st July 2020
TitleSIG NumberRelevant SectionsEffective Period
SIG on Electronic Fiscal Device - Phase IIISIG 2019-15Tax Administration (Electronic Fiscal Device) Regulations 201731st July 2019 - present
TitleSIG NumberRelevant SectionsEffective Period
SIG on Infringement NoticesSIG 2019-08Subdivision 3 of Tax Administration Act 2009, Tax Administration (Infringement Notices) Regulations 201810th April 2019 - present
TitleSIG NumberRelevant SectionsEffective Period
SIG on 2018/2019 National Budget AmendmentsSIG 2018-31Refer to SIG20th September 2018 - present
SIG on 2019/2020 National Budget AmendmentsSIG 2019-16Refer to SIG1st August 2019 - present
SIG on COVID-19 Budget AmendmentsSIG 2020-11Refer to SIG1st April 2020 - present
TitleSIG NumberRelevant SectionsEffective Period
SIG on ObjectionsSIG 2020-20[Section 16] Objection to Tax Decision31st July 2020 - present
TitleSIG NumberRelevant SectionsEffective Period
SIG on Refund to Diplomatic Missions and International OrganisationsSIG 2020-05Tax Administration (Diplomatic Missions and International Organisations) (Refund) Regulations 20191st August 2019 - present
SIG on Payment of RefundsSIG 2021-05[Section 33](3) Refunds9th April 2021 - present
TitleSIG NumberRelevant SectionsEffective Period
SIG on SIG DevelopmentSIG 2018-01N/A6th June 2018 - present
SIG on Public Binding RulingsSIG 2018-02 Division 9, Subdivision 16th June 2018 - present
TitleSIG NumberRelevant SectionsEffective Period
SIG on Offences by Tax AgentsSIG 2020-27[Section 116A] Offences by a tax agent1st August 2020 - present
SIG on Offences by Tax Agents [Withdrawn]SIG 2018-35[Section 116A] Offences by a tax agent26th November 2018 - 31st July 2020

TitleSIG NumberRelevant SectionsEffective Period
SIG on 2019/2020 National Budget AmendmentsSIG 2019-19Refer to SIG1st August 2019 - present
SIG on COVID-19 Budget AmendmentsSIG 2020-11Refer to SIG1st April 2020 - present
TitleSIG NumberRelevant SectionsEffective Period
SIG on Stamp Duties Act, Income Tax Act & VAT Act – Concessions available to Small and Micro EnterpriseSIG 2018-14 Paragrpah 29 under Part 2 of Schedule, [Section 27A] Avoidance of stamp duty16th July 2018 - 1st August 2019

TitleSIG NumberRelevant SectionsEffective Period
SIG on ITA and ECAL Assessment following 2020-2021 National BudgetSIG 2020-45[Section 10] Imposition of Environment and Climate Adaptation Levy on prescribed income, [Section 11] Collection of Environment and Climate Adaptation Levy for prescribed income1st August 2020 - present
TitleSIG NumberRelevant SectionsEffective Period
SIG on Environment and Climate Adaptation Levy Act – Budget Amendment 2018/2019SIG 2018-24Refer to SIG15th August 2018 - present
SIG on 2019/2020 National Budget AmendmentsSIG 2018-22Refer to SIG15th August 2018 - present
SIG on 2020/2021 National Budget AmendmentsSIG 2020-33Refer to SIG1st August 2020 - present
TitleSIG NumberRelevant SectionsEffective Period
SIG on Ban on Plastic BagsSIG 2020-12[Section 6] Imposition of Environment and Climate Adaptation Levy on plastic bags, [Section 7] Collection of Environment and Climate Adaptation Levy for plastic bags16th June 2020 - present

TitleSIG NumberRelevant SectionsEffective Period
SIG on Service Turnover Tax – Budget Amendment 2018/2019SIG 2018-23[Section 2] Interpretation, [Section 5] Accountable persons to register with the CEO15th August 2018 - 1st August 2020

TitleSIG NumberRelevant SectionsEffective Period
SIG on Customs Act 1986  –  Amendment of Assessment and Recovery of DutySIG 2018-13[Section 101A] Power to amend assessments of duty made by importers, exporters or licensees26th July 2018 - present
TitleSIG NumberRelevant SectionsEffective Period
SIG on Importation of Used TyresSIG 2020-48Customs (Prohibited Imports and Exports) Regulations 1986-18th July 2020 - present
TitleSIG NumberRelevant SectionsEffective Period
SIG on Infringement NoticesSIG 2019-08Customs (Infringement Notices) Regulations 201810th April 2019 - present
TitleSIG NumberRelevant SectionsEffective Period
SIG on 2019/2020 National Budget AmendmentsSIG 2020-04Refer to SIG1st August 2019 - present
SIG on 2020/2021 National Budget AmendmentsSIG 2020-35Refer to SIG1st August 2020 - present
TitleSIG NumberRelevant SectionsEffective Period
SIG on Customs ObjectionsSIG 2020-36Part 22A of Customs Act 19861st August 2020 - present
TitleSIG NumberRelevant SectionsEffective Period
SIG on Ban on Plastic BagsSIG 2020-12Customs (Prohibited Imports and Exports) Regulations 201916th June 2020 - present
TitleSIG NumberRelevant SectionsEffective Period
SIG on Refund to Diplomatic Missions and International OrganisationsSIG 2020-05Customs (Diplomatic Missions and International Organisations) (Refund) Regulations 20191st August 2019 - present

TitleSIG NumberConcession CodesEffective Period
SIG on Registered Charitable and Religious OrganisationsSIG 2018-07Concession Code 215 and 215A13th June 2018 - present
SIG on Hospitals or Medical InstitutionsSIG 2018-08Concession Code 22214th June 2018 - present
SIG on Companies or Entities Involved in the Fishing IndustrySIG 2018-09Concession Code 24614th June 2018 - present
SIG on Approved Taxi OperatorsSIG 2018-10Concession Code 28714th June 2018 - present
SIG on Approved Manufacturer or ProducerSIG 2018-15Concession Code 23618th June 2018 - present
SIG on Approved Manufacturer or Producer (Packaging Materials) [Withdrawn]SIG 2018-16 Concession Code 231
SIG on Importation of Goods for Personal Use by a Private IndividualSIG 2020-39Concession Code 21218th July 2020 - present
SIG on Importation of Goods for Personal Use by a Private Individual [Withdrawn]SIG 2018-17 Concession Code 21218th June 2018 - 17th July 2020
SIG on National Team UniformsSIG 2018-18 Concession Code 25018th June 2018 - present
SIG on Companies or Entities involved in Ship or Boat Building IndustrySIG 2018-19 Concession Code 25318th June 2018 - present
SIG on International Sports TournamentSIG 2018-20Concession Code 28218th June 2018 - present
SIG on Companies or Entities involved in Beekeeping IndustrySIG 2018-21Concession Code 26813th June 2018 - present
SIG on Importation of Used Vehicles Two Years or Less from the Year of ManufactureSIG 2018-25Concession Code 13615th June 2018 - present
SIG on Companies and Entities Involved in Manufacturing NoodlesSIG 2018-26Concession Code 27516th June 2018 - present
SIG on Personal and Household Goods - Returning Resident to FijiSIG 2020-40Concession Code 219 and 22018th July 2020 - present
SIG on Personal and Household Goods - Returning Resident to Fiji [Withdrawn]SIG 2018-27Concession Code 219 and 22028th August 2018 - 17th July 2020
SIG on Companies and Entities Involved in Film ProductionSIG 2018-28Concession Code 27728th August 2018 - present
SIG on Approved Companies or Entities Importing Ethyl Alcohol SIG 2018-29Concession Code 29128th August 2018 - present
SIG on Companies Entities Organisations and Individuals (Smart Phones)SIG 2018-30Concession Code 27228th August 2018 - present
SIG on VesselsSIG 2018-36Concession Code 1155th December 2018 - present
SIG on Companies or Entities Importing Plastic CratesSIG 2018-37Concession Code 2715th December 2018 - present
SIG on An Approved Body or Organisation – Club and School Team UniformSIG 2018-38Concession Code 2515th December 2018 - present
SIG on Companies and Entities Engaged in Approved Government ProjectsSIG 2019-03Concession Code 28428th February 2019 - present
SIG on International Meetings, Conventions and ExhibitionSIG 2019-04Concession Code 28328th February 2019 - present
SIG on Fiji Airways Aviation AcademySIG 2020-37Concession Code 223A18th July 2020 - present
SIG on Approved Importer Or Exporter (Innovative Packaging For Locally Manufactured Produced Goods)SIG 2020-38Concession Code 231B18th July 2020 - present
SIG on Customs Hydroponic and Greenhouse GoodsSIG 2020-41Concession code 25718th July 2020 - present
SIG on Customs Sporting Organisations or AffiliationsSIG 2020-42Concessions Code 28918th July 2020 - present
SIG on Customs Subdivision Development Investment PackageSIG 2020-43Concession Code 29918th July 2020 - present
SIG on Customs Private Sector BuildingSIG 2020-44Concessions Code 30018th July 2020 - present
SIG on New Ready Made Clothing for ChildrenSIG 2021-01Customs Concession Code 104
SIG on Goods Approved for Duty concession for medical care during a pandemicSIG 2021-03Concession 298
TitleSIG NumberRelevant SectionsEffective Period
SIG on Disposal or Use of goods for Other Purpose other than the Purpose of Customs Concessions GrantedSIG 2021-02[Section 17] Disposal or use of goods for a purpose other than that for which freedom from duty was granted or refund or remission of duty made

TitleSIG NumberRelevant SectionsEffective Period
SIG on Infringement NoticesSIG 2019-08Excise (Infringement Notices) Regulations 201810th April 2019 - present
TitleSIG NumberRelevant SectionsEffective Period
SIG on 2019/2020 National Budget AmendmentsSIG 2020-04Refer to SIG1st August 2019 - present
SIG on 2020/2021 National Budget AmendmentsSIG 2020-35Refer to SIG16th July 2020 - present
TitleSIG NumberRelevant SectionsEffective Period
SIG on E Remission, Refund and Drawback of Excise Duty (National Budget Amendments 2019-2020)SIG 2019-17[Section 18A] Expiry of goods deposited in an excise warehouse, [Section 31] Refunds — general, [Section 31A] Applicant for refund to have a bank account, [Section 31B] Excise refunds may be set off against excise duty, fee or other charge payable1st August 2019 - present
SIG on Refund to Diplomatic Missions and International OrganisationsSIG 2020-05Excise (Diplomatic Missions and International Organisations) ((Refund) Regulations 20191st August 2019 - present

TitleSIG NumberRelevant SectionsEffective Period
SIG on Accelerated Repayment Incentive (TELS)SIG 2018-34Tertiary Scholarship and Loan Act 20141st August 2018 - present

If you have any enquiry or feedback on the Rulings and Standard Interpretation Guidelines Work Programme, please email tipu@frcs.org.fj

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