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Fiji Revenue and Customs Service (Budget Amendment) Act 2018

REPUBLIC OF FIJI


Fiji Revenue and Customs Service (Budget Amendment) Act 2018

ACT NO. 18 OF 2018

I assent.

J. K. KONROTE

President


[13 July 2018]

AN ACT

TO AMEND THE FIJI REVENUE AND CUSTOMS SERVICE ACT 1998


ENACTED by the Parliament of the Republic of Fiji—

Short title and commencement

1.—(1) This Act may be cited as the Fiji Revenue and Customs Service (Budget Amendment) Act 2018.

(2) This Act comes into force on 1 August 2018.

(3) In this Act, the Fiji Revenue and Customs Service Act 1998 is referred to as the "Principal Act".

Section 51 amended

2. The Principal Act is amended by deleting section 51 and substituting the following—

"Proceedings conducted by persons authorised by the Chief Executive Officer
51.—(1) Any person authorised in writing by the Chief Executive Officer may—
(2) At any stage before the close of a case for prosecution or before a final order is made for the purposes of civil proceedings conducted in accordance with this section—

Section 52 amended

3. Section 52 of the Principal Act is amended by—

(a) in subsection (1), deleting "revenue law" and substituting "law specified in Schedule 1";
(b) in subsection (3)—
(c) deleting subsection (4) and inserting the following new subsections—
(d) in subsection (5), deleting "under subsection (4)" and substituting "pursuant to regulations issued under subsection (4A)"; and
(e) in subsection (6), deleting "under subsection (4)" and substituting "pursuant to regulations issued under subsection (4A)".

Schedule 1 amended

4. Schedule 1 to the Principal Act is amended after paragraph 14 by inserting the following new paragraph—

"15. Stamp Duties Act 1920".

Passed by the Parliament of the Republic of Fiji this 12th day of July 2018.


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