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 113] Registration of tax agents113
113
(2) An application for registration as a tax agent under subsection (1) must be in the approved form and accompanied by the approved fee.
[subs (2) am Act 4 of 2023 s 7, effective 1 August 2023]
(3) A new applicant under this section who satisfies the Board that he or she—
- (a)is a fit and proper person to prepare tax returns and transact business under tax laws on behalf of taxpayers; and
- (b)is a chartered accountant (CA) of the Fiji Institute of Chartered Accountants; or
- (c)has an equivalent level of membership of a recognised accounting body or association,
is entitled to be registered as a tax agent.
[subs (3) subst Act 4 of 2023 s 7, effective 1 August 2023]
(4) The Board may set minimum requirements or standards for the purpose of determining whether an applicant is a fit and proper person for the purposes of subsection (3).
[subs (4) subst Act 4 of 2023 s 7, effective 1 August 2023]
(4A) The Board must, verify an application made under subsection (1), including the applicant’s references, qualifications and any other verification as the Board deems necessary.
[subs (4A) insrt Act 4 of 2023 s 7, effective 1 August 2023]
(5) The Board must provide an applicant under subsection (1) with notice, in writing, of its decision on the application.
(6) An applicant dissatisfied with a decision on an application registration as a tax agent can challenge the decision only under section 82.
(7) Registration as a tax agent is valid for a period commencing on the date of registration and ending on 31 December of the year in which registration is granted.
(8) A registered tax agent who, upon expiry of the tax agent's registration, wishes to be registered for the following year must submit an application to the board, in the approved form and accompanied by the prescribed fee, for registration within 21 consecutive days of the date of expiry of the tax agent's registration, failing which the tax agent's registration must be cancelled.