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Service Turnover Tax (Budget Amendment) Act 2017

REPUBLIC OF FIJI


SERVICE TURNOVER TAX (BUDGET AMENDMENT) ACT 2017

ACT NO. 25 OF 2017

I assent.
J. K. KONROTE
President
[14 July 2017]

AN ACT

TO AMEND THE SERVICE TURNOVER TAX ACT 2012

ENACTED by the Parliament of the Republic of Fiji—

Short title and commencement

1.—(1) This Act may be cited as the Service Turnover Tax (Budget Amendment) Act 2017.

(2) This Act comes into force on 1 August 2017.

(3) In this Act, the Service Turnover Tax Act 2012 is referred to as the "Principal Act".

Section 2 amended

2. Section 2 of the Principal Act is amended in the definition of "Commissioner" by deleting "and Commissioner of Inland Revenue".

Section 3 amended

3. Section 3 of the Principal Act is amended by—

(a) in subsection (1), deleting "10%" and substituting "6%"; and
(b) in subsection (4)—

Section 4 amended

4. Section 4 of the Principal Act is amended after subsection (3) by inserting the following new subsection—

"(4) For the purpose of ensuring that a person does not pay Service Turnover Tax more than once in relation to a prescribed service, an accountable person shall—

Amendment to reference to "Commissioner"

5. The Principal Act is amended by deleting "Commissioner" wherever it appears and substituting "CEO".

Passed by the Parliament of the Republic of Fiji this 14th day of July 2017.


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