Practice Statements

Draft Practice Statements

Reference No.

Practice Statements

49/2016 Disposal of Depreciable Assets *Draft*PS Comments Template Please find Draft Practice Statement for review and comments. Kindly use the PS comments template for your comments and email it to tipu@frca.org.fj by 6th January 2017
50/2016 Methods of Income Tax Accounting*Draft*

PS Comments Template Please find Draft Practice Statement for review and comments. Kindly use the above PS comments template for your comments and email it to tipu@frca.org.fj by 4th January 2017

47/2016 Foreign Tax Credit*Draft*

PS Comments Template Please find Draft Practice Statement for review and comments. Kindly use the above PS comments template for your comments and email it to tipu@frca.org.fj by 3rd January 2017

48/2016 Depreciation*Draft*

PS Comments Template Please find Draft Practice Statement for review and comments. Kindly use the above PS comments template for your comments and email it to tipu@frca.org.fj by 30th December 2016

29/2016 5% Withholding Tax*Draft*

PS Comments Template Please find Draft Practice Statement for review and comments. Kindly use the above PS comments template for your comments and email it to tipu@frca.org.fj by 30th December 2016

39/2016 Taxation of Dividends *Draft*

PS Comments Template Please find Draft Practice Statement for review and comments. Kindly use the above PS comments template for your comments and email it to tipu@frca.org.fj by 16th November 2016

45/2016 ZERO-RATING OF EXPORTS*Draft*

PS Comments Template Please find Draft Practice Statement for review and comments. Kindly use the above PS comments template for your comments and email it to tipu@frca.org.fj by 12th October 2016

46/2016 VAT on supplies of Residential Accommodation *Draft*

PS Comments Template Please find Draft Practice Statement for review and comments. Kindly use the above PS comments template for your comments and email it to tipu@frca.org.fj  by 9th September 2016

38/2016 Zero Rated VAT *New*

PS Comments Template Please find Draft Practice Statement for review and comments. Kindly use the above template for your comments and email it to tipu@frca.org.fj before 18th Feb 2016

35/2016 Residential Apartments which provide Hotel-like Accommodation & Facilities *New*

PS Comments Template Please find Draft Practice Statement for review and comments. Kindly use the above template for your comments and email it to tipu@frca.org.fj before 18th Feb 2016

20/2016 Anti- Avoidance Provision Revised Draft *New*

PS Comments Template Please find Draft Practice Statement for review and comments. Kindly use the above template for your comments and email it to tipu@frca.org.fj before 18th Feb 2016

 

 

Final Practice Statements

2016

2014

2012

Prior Years

 

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