Other Levies

Telecommunications Levy

What it is?

It is a one percent (1%) levy that 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 FRCA 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.

Credit Card Levy

What it is?
It is a two percent (2%) levy that is imposed on all outstanding monthly balance on bank credit cards.
This includes interest and other bank charges outstanding on the last day of the month on an individual’s credit card account.

Who is liable to pay the levy?

The owner of the bank credit card shall be liable to pay the levy and it will apply to all local
bank credit card holders.

Who is exempted from the levy?

Exemptions will apply to foreign credit card balances for diplomats and non-citizens who are
exempted under the Diplomatic Privileges and Immunities Act. However local credit card
balances for credit cards issued locally, will not be exempted from the levy.

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

The bank shall be liable for the collection and payment of the levy which is due on or before
the 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 it is?
It is a 20% levy being charged 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@frca.org.fj, cectaxquerysuv@frca.org.fj or info@frca.org.fj

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Revenue & Customs Services Complex,
Lot 1 Corner of Queen Elizabeth Drive
& Ratu Sukuna Road,
Nasese,
Suva.
Phone: (+679) 3243000
Fax: (679) 3315537
Email: info@frca.org.fj