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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SIG on Advance Payment of Tax (COVID 19) [Withdrawn]SIG 2020-08 [Section 110] Advance Payments of Tax, [Section 110A] Advance payments of tax during coronavirus disease (COVID-19) pandemic1st April 2020 - 31st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 2021-09 - Adjustment of Allowable Deductions for Hotel and Villa OwnersSIG 2021- 09[Section 21] Allowable deductions
[Section 22] Deduction not allowed
3rd September 2021 – present
SIG 2021-28 Pandemic & Natural Disaster ReserveSIG 2021 – 28[Section 28] Natural disaster reserve, and [Section 28A] Pandemic Reserve1st August 2021 – present
TitleSIG NumberRelevant SectionsEffective Period
SIG 2021-14 -Approved and Non-Approved FundsSIG 2021- 14[Section 3] Approved fund, Income Tax (Exempt Income) Regulations 2016
3rd September 2021 - 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 Debt Forgiven - WithdrawnSIG-2021-26Relevant Section – Section 17(1)(f) of Income Tax Act 2015
1st April 2022 – present
TitleSIG NumberRelevant SectionsEffective Period
SIG on Depreciation DeductionSIG 2021-04[Section 31] Depreciation of depreciable assets, [Section 32] Straight-line depreciation, [Section 33] Diminishing value depreciation, [Section 34] Disposal of depreciable asset30th July 2021 - present
SIG on Accelerated Depreciation for BuildingsSIG 2021-42Income Tax (Allowances for Depreciation and Improvements) Regulations 20197th January 2022 – Present
TitleSIG NumberRelevant SectionsEffective Period
SIG 2021-07 - Disposal of SharesSIG 2021- 07[Section 65] Imposition of Capital Gains Tax, [Section 67] Exempt capital gains, [Section 84] Disposal, [Section 85] Cost, [Section 86] Consideration3rd September 2021 - 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 2020-24 Employer FNPF Contribution (Withdrawn)SIG 2020-24[Section 15] Employment income, [Section 23] Contribution to an approved fund or Fiji National Provident Fund, Part 6 of Income Tax (Exempt Income) Regulations 2016, Regulation 8 of Income Tax (Other Incentives) Regulation 20181st August 2020 – 31st July 2021
SIG 2021-32 Tax Treatment on Employer FNPF ContributionSIG 2021- 32[Section 23] Contribution to an approved fund or Fiji National Provident Fund1st August 2021 - 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
SIG 2021-39 FBT on Debt Waiver FB and Discounted Interest Loan FBSIG 2021-39Sections 73 and 76 of Income Tax Act 20157th January 2022 – Present
TitleSIG NumberRelevant SectionsEffective Period
SIG 2020-06 Export Income Deduction (Withdrawn)SIG 2020-06[Section 25(8)] Income Tax Act 2015
1st August 2019 – 31st July 2021
SIG 2020-07- Employment Taxation Scheme (Withdrawn)SIG 2020-07Income Tax (Employment Incentives) Regulations 20161st August 2019 – 31st July 2021
SIG on Employment Incentives Regulations 2016  – [ Withdrawn ]SIG 2019-05Income Tax (Employment Incentives) Regulations 20168th March 2019 - 31st March 2020
Income Tax Act 2015 – Customs Tariff Act 1986 – Tax Incentive and Customs Concession Available To The Company That Owns And Operates “The Fijian Drua Team” And Its SponsorsSIG 2022-06Paragraph 6, Part 2 of the Income Tax (Exempt Income) Regulations 2016 & Regulation 16 of the Income Tax (Other Incentives) Regulations 20181st April 2022 – present
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 2020-10 Hotel Investment Incentives (Covid 19) updated-2020-21[20]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
SIG 2021-08 -Income Tax (Maritime Vessels Investment Allowance) Regulations 2016SIG 2021-08Income Tax (Maritime Vessels Investment Allowance) Regulations 20163rd September 2021 – present
SIG_2021-17_Hotel Investment Incentives Regulations 2016_including National Budget 2021-2022[28]SIG 2021-17Hotel Investment Incentives Regulations 2016
1st August 2021 - present
SIG 2021-19- Employment Incentives WithdrawnSIG 2021-19Income Tax (Employment Incentives) Regulations 2016
1st August 2021 – present
SIG 2021-20- Submarine Network Cable Investment IncentiveSIG 2021-20Income Tax (Submarine Network Cable Investment Incentive) Regulations 2019
1st August 2021 – present
SIG 2021-22 Recycling Business Investment IncentiveSIG 2021-22
Income Tax (Recycling Business Investment
Incentives) Regulations 2021
1st August 2021 – present
SIG 2021-24 Subdivision of Land Investment IncentivesSIG 2021-24Income Tax (Subdivision of Land Incentives)
Regulations 2020
1st August 2021 – present
SIG 2021-25 ICT Infrastructure Investment IncentivesSIG 2021-25Income Tax (ICT Infrastructure Investment Incentives) Regulations 20211st August 2021 – present
SIG 2021-31 Export Income Deduction IncentiveSIG 2021-31[Section 25(8)] Industry Incentives
1st August 2021 – present
SIG 2021-33 Agricultural farming and Agro Processing Business Investment...SIG 2021-33Income Tax (Commercial
Agricultural Farming and Agro-Processing Business Investment Incentives) Regulations 2021
1st August 2021 – present
SIG 2021-34 Deduction on Other Incentives RegulationsSIG 2021-34Income Tax (Other Incentives) Regulations 2018
1st August 2021 – present
SIG 2021-43 Medical Investment Incentives (Parts 2 and 3 of the Regulation)SIG 2021-43Income Tax (Medical Investment Incentives) Regulations 20167th January 2022 – Present
SIG 2022-03 Employment Incentives - Withdrawn)SIG 2022-03 Income Tax (Employment Incentives) Regulations 20161st April 2022 – present
TitleSIG NumberRelevant SectionsEffective Period
SIG 2022-05 Tax on Interest Income and ExemptionsSIG 2022-05Section 17, 18, 112, 125 & Part 4 of Income Tax (Exempt Income) Regulation 20161st April 2022 – present
TitleSIG NumberRelevant SectionsEffective Period
SIG 2021-12 Income Tax Accounting for Long Term ContractSIG 2021- 12[Section 42] Long-term contracts3rd September 2021 - 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 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 2020-32 - Reorganisation [Withdrawn]SIG 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
SIG 2021-18 - ReorganisationSIG 2021- 18[Section 88] Reorganisation
1st August 2021 - 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 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 2021-13 Telecommunication LevySIG 2021- 13[Section 98] Imposition of Telecommunications Levy
3rd September 2021 - present
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
SIG 2021-29 IMPLICATION OF NON-RESIDENT WITHHOLDING TAX - PROFESSIONAL SERVICE FEESIG 2021- 29[Section 10] Imposition of Non-resident Withholding Tax on non-resident payments1st August 2021 - present
TitleSIG NumberRelevant SectionsEffective Period
SIG 2021-06 Tax Treatment of VouchersSIG 2021- 06[Section 15] Employment Income, [Section 69] Imposition of Fringe Benefits Tax , [Section 81] Residual fringe benefit3rd September 2021 - 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 SectionEffective Period
SIG on Personal Representative, Liquidator, Receiver, Mortgagee, etc. substituting a registered personSIG 2021-41Section 28 of VAT Act 19917th January 2022 – 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 New Dwelling HouseSIG 2019-01[Section 70] Dwelling house21st January 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 [Section 32] Taxable periods16th July 2018 - present
TitleSIG NumberRelevant SectionsEffective Period
SIG 2021-06 Tax Treatment of VouchersSIG 2021- 06[Section 19] Value of Supply of goods and services
3rd September 2021 - present
SIG on Sale of a Going ConcernSIG 2019-02Schedule 2 - Paragraph 824th January 2019 - 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 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
SIG 2021-29 Implications of Non Resident Withholding Tax - Professional ...SIG 2021- 29[Section 33] Refunds1st August 2021 - 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 SIG DevelopmentSIG 2018-01N/A6th June 2018 - present
SIG on Public Binding RulingsSIG 2018-02 Division 9, Subdivision 16th June 2018 - present
SIG on Private Rulings SIG 2022-01Division 9, [Subdivision 2] Tax Administration (Private Rulings) Regulations 202124th January 2022 – 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 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 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 2021-06 Tax Treatment of VouchersSIG 2021- 06[Section 3] Environment and Climate Adaptation Levy for prescribed services , [Section 6] Imposition of Environment and Climate Adaptation Levy on plastic bags3rd September 2021 - 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 2021-35 Licensing of Customs Agents and Freight Forwarders Section 1...SIG 2021- 35[Section 144] Licensing of agents, and [Section 148A] Licensing of freight forwarders17th July 2021 - 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 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
SIG 2021-17 Hotel Investment Incentives Regulations 2016 [2021-2022 Nati...SIG 2021 – 17
Concession Codes 235, 235A and 244
17th July 2021 – present
SIG 2021-20- Submarine Network Cable Investment IncentiveSIG 2021-20
Concession Code 305
17th July 2021 – present
SIG 2021-22 Recycling Business Investment IncentiveSIG 2021 – 22
Concession Code 306
17th July 2021 – present
SIG 2021-24 Subdivision of Land Investment IncentivesSIG 2021 – 24
Concession Code 299
17th July 2021 – present
SIG 2021-25 ICT Infrastructure Investment IncentivesSIG 2021 – 25
Concession Code 303
17th July 2021 – present
SIG 2021-37 Concession Code 301 Termidor ChemicalsSIG 2021 – 37
Concession Code 301
17th July 2021 – present
Concessions Codes 218, 219A and Code 218ASIG 2021 – 38
Concession Codes 218, 218A and 219A
17th July 2021 – present
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 2021-36 Customs Concession A guide for ApplicantsSIG 2021- 36
General Rules for the Interpretation of the Harmonized System
N/A

TitleSIG NumberRelevant SectionsEffective Period
SIG on Infringement NoticesSIG 2019-08Excise (Infringement Notices) Regulations 201810th April 2019 - 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 Gambling Turnover TaxSIG 2021-40Gambling Turnover Tax 19917th January 2022 – Present

TitleSIG NumberSIG NameEffective Period
SIG 2021-16 Tax Adminstration Act 2009 [2021-2022 National Budget Amendments]SIG 2021-16
SIG on Tax Administration Act – Nation Budget 2021/20221st August 2021 - present
SIG 2021-17 Hotel Investment Incentives Regulations 2016_including Natio...SIG 2021-17SIG on Hotel Investment Incentives/ Concession Codes 235, 235A, 2441st August 2021 - present
SIG 2021-18 - ReorganisationSIG 2021-18
SIG on Reorganization (Updated)1st August 2021 - present
SIG-2021-19-Employment-IncentivesSIG 2021-19
SIG 2021-19 Employment Taxation Scheme1st August 2021 - present
SIG 2021-20- Submarine Network Cable Investment IncentiveSIG 2021-20
SIG on Submarine Investment Incentive /Concession Code 3051st August 2021 - present
SIG 2021-21 Value Added Tax Act 1991 [2021-2022 National Budget Amendmen...SIG 2021-21
VAT on Budget Amendments 2021-20221st August 2021 - present
SIG 2021-22 Recycling Business Investment IncentiveSIG 2021-22
Income Tax (Recycling Business Investment Incentive) Regulations 2021/Concession Code 3061st August 2021 - present
SIG 2021-23 Customs Act 1986 [2021-2022 National Budget Amendments]SIG 2021-23
SIG on Customs Act 1986 – National Budget 2021-20221st August 2021 - present
SIG 2021-24 Subdivision of Land Investment IncentivesSIG 2021-24
SIG on Subdivision of Land Incentives/ Concession 2991st August 2021 - present
SIG 2021-25 ICT Infrastructure Investment IncentivesSIG 2021-25
SIG on ICT Infrastructure Investment Incentives/ Concessions Code 303 1st August 2021 - present
SIG 2021-26- Debt Forgiveness WithdrawnSIG 2021-26
SIG on Debt Forgiveness1st August 2021 - present
SIG 2021-28 Pandemic & Natural Disaster ReserveSIG 2021-28
SIG on Pandemic & Natural Disaster Reserve 1st August 2021 - present
SIG 2021-29 IMPLICATION OF NON-RESIDENT WITHHOLDING TAX - PROFESSIONAL SERVICE FEESIG 2021-29
SIG on NRWHT – Professional Services fee1st August 2021 - present
SIG 2021-31 Export Income Deduction IncentiveSIG 2021-31
SIG on Export Income Deduction 1st August 2021 - present
SIG 2021-32 Tax Treatment on Employer FNPF ContributionSIG 2021-32
SIG on Tax Treatment of FNPF Employer Contributions1st August 2021 - present
SIG 2021-33 Agricultural farming and Agro Processing Business Investment...SIG 2021-33
SIG on Commercial Agricultural Farming And Agro-Processing Business Investment Incentives1st August 2021 - present
SIG 2021-34 Deduction on Other Incentives RegulationsSIG 2021-34
SIG on Deduction On Commercial Rent, Development Or Upgrade Of Online Website, Investment Fogging Machines For Decontamination And Sanitizing Purposes and EFD Implementation1st August 2021 - present
SIG 2021-35 Licensing of Customs Agents and Freight Forwarders Section 1...SIG 2021-35
SIG Licensing of a Freight Forwarder1st August 2021 - present
SIG 2021-36 Customs Concession A guide for ApplicantsSIG 2021-36
SIG Duty concession Rules- a guideline for applicants1st August 2021 - present
SIG 2021-37 Concession Code 301 Termidor ChemicalsSIG 2021-37

SIG Concession Code 301 termidor chemicals1st August 2021 - present
SIG 2021-37 Concession Code 301 Termidor Chemicalsational Revised BudgetSIG 2021-38SIG concession Code 218 218A n 219A Disembarking passengers and approved crews1st August 2021 - present
2021-2022 National Revised Budget SIG 2022-04 SIG on 2021-2022 National Revised Budget 1st April 2022 – present
TitleSIG NumberSIG NameEffective Period
SIG on Private Rulings 2022-07SIG 2022 - 07

SIG on Private Rulings 1st August 2022 - Present
SIG on Income Tax Act 2015 - 2022-2023 National Budget Amendments 2022-08SIG 2022 - 08

SIG on Income Tax Act 20151st August 2022 - Present
SIG on Value Added Tax Act 1991 - 2022-2023 National Budget Amendments 2022-09SIG 2022 - 09

SIG on Value Added Tax Act 19911st August 2022 - Present
SIG on Tax Administration Act 2009 - 2022-2023 National Budget Amendments 2022-10SIG 2022 - 10

SIG on Tax Administration Act 20091st August 2022 - 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 inquiry or feedback on the Rulings and Standard Interpretation Guidelines Work Programmer, please email tipu@frcs.org.fj

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