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Taxpayer User Guides

Install Certificates for TAP    FRCS Free POS Android & iOS App

 

Documents

PDF

Application Form for Vat Monitoring System (VMS) *Fillable

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User Manual for Taxpayer Portal (v.1.4)

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FRCS Free POS Installation and User Manual (v.1.2) for Android

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FRCS Free POS Installation and User Manual (v.1.0) for iOS

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Step By Step InstructionsOn The Road To Fiscalization (VMS/EFD)

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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
(Zero-rated Supplies)

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
(Zero-rated Supplies)

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

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