Other Levies

Telecommunications Levy

What it is?

Telecommunication at a rate of one percent (1%) 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?

Credit Card Levy at a rate of two percent (2%) of the amount owing on a credit card account maintained at a commercial bank.

With effect from 1 January 2013, the levy is computed on the debit balance that remains unpaid at the end of the due date for payment in a billing cycle.  The amount owing refers to the overdue amount plus the bank’s administrative charges such as fees and interest penalty for late payment.

For the period 1 January 2012 to 31 December 2012, the levy was computed on any amount debited during the month and which remained unpaid at the end of each month, whether overdue or not.

Who is liable to pay the levy?

The Credit Card Levy is imposed on the holder of a bank credit card under Section 7G of the Income Tax Act 1974.

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 is it?
It is levied at 20% 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

Print This Page Print This Page

HEAD OFFICE LOCATION

CONTACT DETAILS

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