VAT – New Dwelling House Claim

(Reinstated as of 1 January, 2012)

Who can apply for the refund?

An individual whose new dwelling house is self-built or newly constructed by a contractor can apply for the refund. The refund will be given for the VAT paid on the cost of acquisition of building materials and land on which the new dwelling house is constructed.

However, this does not apply in the case of house renovations or any other improvements.

Claimable Refund

The maximum refund claimable for VAT dwelling house is the tax fraction up to the cost of FJD$120,000.00VIP. (Note the maximum VAT Refund is FJ$15,652.17= [120,000 x 3/23])

How do I apply?

An individual has to lodge the fully completed 

form, together with the required documentary evidence with any of the FRCA Customer Service Centre.

 

What are the requirements?

Evidence that needs to be submitted with the completed application form are listed below:

All tax invoices submitted must be appropriately sequenced in order using Suppliers Names and Dates, before lodging application. All these details must be entered in the NDH Input Schedule (IRS033b) to be attached to the completed application form.

Site Inspection

A site inspection will be carried out by FRCA officers before the application is finally processed.

In the case of the new dwelling house built in an outlying island or remote area, a government officer (e.g. Police, Health or Education Officer) will be required to assist FRCA in this regard.

Further information:

For further assistance on the New-Dwelling house claims, you may send an email request to tepu@frca.org.fj, cectaxquerysuv@frca.org.fj or info@frca.org.fj

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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