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Value Added Tax Decree (Budget Amendment) Act 2002

FIJI ISLANDS

VALUE ADDED TAX DECREE (BUDGET AMENDMENT) ACT

NO. 34 OF 2002

I assent.

[L. S.]

J.I. ULUIVUDA
President

[23 December 2002]

AN ACT
TO AMEND THE VALUE ADDED DECREE 1991

[1st January, 2003]

ENACTED by the Parliament of the Fiji Islands-

Short Title and commencement

1. This Act may be cited as the Value Added Tax Decree (Budget Amendment) Act 2002 and commences on 1 January 2003.

Sections 14 and 15 amended

2. The Value Added Decree 1991 is amended-

(a) in section 14 by deleting "ten" and substituting "twelve and a half"; and

(b) in section 15 by deleting "ten" and substituting "twelve and a half".

Consequential amendment

3. At the commencement of this Act, any tax, impost, duty, fee, charge or other amount prescribed in any written law, which includes the 10% rate of value added tax is amended and to be calculated based on the 12.5% rate.

Passed by the House of Representatives this 2nd day of December 2002.

Passed by the Senate this 16th day of December 2002.

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