Scope & Function

Under the provisions of its Act the functions for the Authority are defined as:

  • to act as agent of the State and to provide services in administering and enforcing the laws specified in the first schedule of the Act.
  • generally to exercise all functions and perform all duties carried out by the former Inland Revenue Department and the Fiji Islands Customs Service.
  • to advise the State on matters relating to taxation and customs and excise and to liaise with appropriate Ministers and statutory bodies on such matters.
  • to represent the state internationally in respect of matters relating to taxation or customs and excise.
  • to perform such other functions as the Minister may assign to the Authority.

The Fiji Islands Revenue & Customs Authority core functions are performed under the three separate divisions highlighted below: