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Other Levies

Telecommunications Levy

What it is?

Telecommunication at a rate of one percent (1%) is imposed on all voice calls transmitted by any telecommunications services on a monthly basis.

 

Who is liable to pay the levy?

The user of the telecommunication service and who incurs the related charges shall be liable for the levy.

 

Who is responsible for the collection and payment of the levy?

The licensed telecommunication service provider shall charge, collect and pay the levy that is due to FRCS on or before 15 days after the last day of each month. The payment should accompany the related return that is due on the same day.

 

Third Party Insurance Levy

What is it?
It is levied at 20% on the total third party insurance premium collected in a month.

 

Who is responsible for the collection and payment of the levy?

The insurance company that is providing the third party insurance shall be liable for the levy.

 

Who is exempted from the levy?

The levy shall not be charged to the customer or included in the third party insurance premium paid by the customer to the insurance company.

 

What are the restrictions?

It is restricted to third party insurance payments only and does not include any premiums paid for any other insurance covers.

 

Further information:

For further assistance on the exemptions and deductions, you may send an email request to

tepu@frcs.org.fj, cectaxquerysuv@frcs.org.fj or info@frcs.org.fj

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