The Laws of Fiji
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Last Updated: 1 August 2024
AN ACT TO REVISE AND HARMONISE THE RULES RELATING TO THE ADMINISTRATION OF THE TAX LAWS OF FIJI AND TO ENSURE THE EFFICIENT COLLECTION OF TAXES
[TAA 31] Departure prohibition order31
31
- (a)a person is subject to a tax liability and the CEO believes on reasonable grounds that it is desirable to do so for the purposes of ensuring that the person does not depart Fiji without—
- (i)wholly discharging the tax liability; or
- (ii)making an arrangement satisfactory to the CEO for the tax liability to be wholly discharged; or
- (b)a person whose tax liability has been written off as bad debts and the CEO has reasonable grounds to reinstate the bad debts,
the CEO, may by order in accordance with the prescribed form, prohibit the taxpayer from departing Fiji.
[subs (1) subst Act 4 of 2023 s 5, effective 1 August 2023]
(2) The CEO must state the following on the departure prohibition order—
- (a)the name and address of the taxpayer;
- (b)the amount of tax that is or will become payable.
(3) A departure prohibition order has effect throughout Fiji, including aboard any vessel or aircraft within the territory of Fiji.
(4) A copy of a departure prohibition order issued in respect of a taxpayer must, as soon as practicable, be served on the taxpayer, and upon the Commissioner of Police and the Director of Immigration.
(5) If a departure prohibition order is issued in respect of a taxpayer, the Commissioner of Police and the Director of Immigration must exercise the powers that they lawfully possess, or cause an officer under their direction to exercise such powers, so far as is necessary to prevent the taxpayer from departing Fiji, including the removal and retention of the taxpayer's passport, identity card, visa or other travel document authorising the taxpayer to leave Fiji.
(6) A taxpayer the subject of a departure prohibition order must be refused customs or immigration clearance.
(7) A departure prohibition order remains in force until revoked by the CEO or upon the expiration of 3 years from the date of the order being issued, whichever is the earlier.
(8) The CEO must revoke a departure prohibition order if—
- (a)the taxpayer makes payment in full of the tax payable or that will become payable by the taxpayer; or
- (b)the taxpayer makes an arrangement satisfactory to the CEO for payment of the tax that is or will become payable by the taxpayer.
[subs (8) am Decree 38 of 2012 s 2, effective 1 January 2012; Act 31 of 2016 s 209, effective 1 December 2016; Act 38 of 2017 s 7, effective 1 August 2017; Act 6 of 2022 s 2, effective 1 April 2022]
(9) As soon as practicable after making a decision to revoke a departure prohibition order, the CEO must serve notice of revocation on the taxpayer and on any person on whom a copy of the departure prohibition order was served.
(10) No proceedings, criminal or civil, may be instituted or maintained against the State, the CEO, a tax officer authorised to act under this section, or a customs, immigration, police or other officer for anything lawfully done under this section.