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VAT Returns

The Fiji Revenue & Customs Service wishes to raise its concern that a number of VAT registered taxpayers are lodging their VAT Returns without an Input Schedule. This absence of Input Schedule with VAT Returns has seen a rise in fraudulent and bogus claims for refunds or minimization of VAT payable.

We wish to remind all VAT registered persons that in accordance with Section 33(1) of the VAT Act 1991, it is mandatory to submit a VAT Input Schedule with the VAT returns. Therefore, effective from taxable period January 2019, any VAT return which does not have an accompanying Input Schedule will be subjected to full audit and consequential penalties for any discrepancy ascertained.

The VAT Input Tax Schedule must be in the prescribed form as approved by the Chief Executive Officer as per Form 5 of the 3rd Schedule of the VAT Act 1991. This will allow the Service to upload the information into the Tax Information System, for automatic verification.

Therefore, it is imperative that correct details such as TIN, Registered VAT Persons and Tax claims are furnished in the Input Schedules.
Should you have any further queries pertaining to the above, do not hesitate to contact;

Name Contact Email
Ms. Deepika Kumar 3243664 vat@frcs.org.fj
Mr. Rohit Pillay 3243619
Ms. Seleti Kete 3423653
Ms. Kavita Nand 3243235

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