- Laws of Fiji

Last Updated: 1 August 2023

[TAA 10,140] Enforcement of compliance28

(1) In this regulation—

EFD: means an EFD of which each POS and E-SDC is accredited;

group of businesses: means a group of businesses specified by the Minister by notice in the Gazette; and

time specified by the Minister in respect of a group of businesses: means the period of time specified by the Minister, by notice in the Gazette, within which a taxpayer, who has a business that is a member of the group, must be operating an EFD for the business.

(2) The Minister may by notice in the Gazette extend the time specified by the Minister in respect of a group of businesses.

[subreg (2) subst LN 59 of 2019 reg 4, effective 31 July 2019]

(2A) The Minister may delegate the power under subregulation (2) to the CEO.

[subreg (2A) insrt LN 59 of 2019 reg 4, effective 31 July 2019]

(2B) A taxpayer who operates a business that is a member of a group of businesses must, before the expiry of the time specified by the Minister in respect of a group of businesses or the extension, ensure that an EFD is installed, implemented and operating for each business that is a member of the group and any other business operated by the taxpayer under the same Taxpayer Identification Number as the business in the group.

[subreg (2B) insrt LN 59 of 2019 reg 4, effective 31 July 2019]

(2C) Notwithstanding any other provision in this regulation, a taxpayer who operates a business that is a member of a group of businesses specified in Gazette Notice No 834 of 2017 and Gazette Notice No 1936 of 2017 is exempt from the requirement under this regulation to install, implement and operate an EFD for the business and any other business operated by the taxpayer under the same Taxpayer Identification Number as the business in the group in the exemption period.

[subreg (2C) subst LN 57 of 2020 reg 3, effective 1 April 2020]

(2D) For the purposes of subregulation (2C), “exemption period” means the period commencing on 1 April 2020.

[subreg (2D) insrt LN 33 of 2020 reg 2, effective 1 April 2020; am LN 65 of 2020 reg 2, effective 1 August 2020; LN 60 of 2021 reg 2, effective 1 August 2021; LN 53 of 2023 reg 2, effective 1 August 2023]

(3) A taxpayer who contravenes subregulation (2B) commits an offence and is liable on conviction to a fine not exceeding $50,000 and an additional penalty of $100 for each day the offence continues.

[subreg (3) subst LN 59 of 2019 reg 4, effective 31 July 2019]

(4)

[subreg (4) rep LN 59 of 2019 reg 4, effective 31 July 2019]

(5)

[subreg (5) rep LN 59 of 2019 reg 4, effective 31 July 2019]