Scope & Function

Scope

In addition, the Authority’s operations are within the boundaries of the following laws that the organization administers:

  • Service Turnover Tax Decree 2012;
  • Fringe Benefit Tax Decree 2012;
  • Income Tax Act, revised to 2012;
  • Value Added Tax Decree 1991, revised to 2012
  • Capital Gains Tax Decree 2011;
  • Water Resource Tax Promulgation 2011;
  • Stamp Duties Act, revised to 2011
  • Super Yacht Charter Decree 2010;
  • Customs Act, revised to 2010;
  • Customs Tariff Act 1986, revised to 2010;
  • Customs Regulations 1986, revised to 2010
  • Gambling Turnover Tax Decree 1991, revised to 2010;
  • Fiji Revenue & Customs Authority Act, revised to 2010
  • Tax Administration Decree 2009;
  • Copyright Act 1999
  • Excise Act 1986;
  • Airport Departure Tax Act 1986;
  • Merchandise Marks Act (Cap 241);
  • Wreck and Salvage Act (Cap 198);

Function

Guided by the FRCA Act, the Authority performs the following:

  • acts as an agent of the State to provide services to administer and enforce the laws specified in the First Schedule of the Act;
  • exercises all functions and performs all duties carried out by the former Inland Revenue Department and the Fiji Islands Customs Service;
  • advises the State on matters relating to taxation and customs and excise and liaises with appropriate Ministries and statutory bodies on such matters;
  • represents the State internationally in respect of matters relating to taxation or customs and excise; and
  • performs other functions the Minister assigns to the Authority.

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