Taxpayer User Guides
Install Certificates for TAP FRCS Free POS Android & iOS App
Documents |
|
|
Application Form for Vat Monitoring System (VMS) *Fillable |
|
|
User Manual for Taxpayer Portal (v.1.4) |
|
|
FRCS Free POS Installation and User Manual (v.1.2) for Android |
|
|
FRCS Free POS Installation and User Manual (v.1.0) for iOS |
|
|
Step By Step InstructionsOn The Road To Fiscalization (VMS/EFD) |
Tax Labels – 01 August 2023
Following Tax Labels are used to identify appropriate tax rate for each product or service sold through POS
|
Name |
Abbr |
Tax Label |
Rate/Amount |
Note |
|
Value Added Tax |
VAT |
A |
9.00 % |
Tax rate has increased to 15% therefore tax label D to be used effective from 1st August 2023 |
|
Value Added Tax |
VAT |
D |
15.00% |
To be used by VAT registered businesses for sale of taxable goods and services effective from 1st August 2023 |
|
Value Added Tax |
VAT- Zero – Rated |
B |
0.00 % |
Applies to goods and services under Schedule 2 of Value Added Tax Act 1991 and 21 essential items effective from 1st April 2022 Also applies to prescribed medicines effective from 1st August 2023 |
|
Value Added Tax (Exempt Supplies) |
VAT – EXEMPT |
C |
– |
Applies to goods and services under Schedule 1 of Value Added Tax Act 1991 |
|
Service Turnover Tax |
STT |
E |
– |
Removed as per 2020-2021 National Budget |
|
Environment Climate Adaptation Levy |
ECAL |
F |
– |
Removed as per revised 2021-2022 budget |
|
Plastic Bag Levy |
PBL |
P |
FJ$0.50 |
The 50 cents ECAL on plastic bags will now be renamed as Plastic Bag Levy effective from 1st April 2022 |
|
Non-Tax |
N-TAX |
N |
– |
Applicable only to businesses |
Tax Labels – 01 April 2022
Following Tax Labels are used to identify appropriate tax rate for each product or service sold through POS
|
Name |
Abbr |
Tax Label |
Rate/Amount |
Note |
|
Value Added Tax |
VAT |
A |
9.00 % |
To be used by VAT registered businesses for sale of vatable products and services |
|
Value Added Tax |
VAT |
D |
15.00% |
New rate of 15% on listed items as per the revised 2021-2022 budget effective from 1st April 2022 |
|
Value Added Tax |
VAT- Zero – Rated |
B |
0.00 % |
Applies to goods and services under Schedule 2 of Value Added Tax Act 1991 |
|
Value Added Tax (Exempt Supplies) |
VAT – EXEMPT |
C |
– |
Applies to goods and services under Schedule 1 of Value Added Tax Act 1991 |
|
Service Turnover Tax |
STT |
E |
– |
Removed as per 2020-2021 National Budget |
|
Environment Climate Adaptation Levy |
ECAL |
F |
– |
Removed as per revised 2021-2022 budget |
|
Plastic Bag Levy |
PBL |
P |
FJ$0.50 |
The 50 cents ECAL on plastic bags will now be renamed as Plastic Bag Levy effective from 1st April 2022 |
|
Non-Tax |
N-TAX |
N |
– |
Applicable only to businesses who are not registered for VAT |