- Laws of Fiji

Last Updated: 1 April 2022

[IT 104] Filing of returns104

104

(1) A person liable for Income Tax or who has a net loss for a tax year must file an Income Tax return for the year within 3 months after the end of the tax year.

(2) A partnership or the trustee of a trust must file an Income Tax return for a tax year within 3 months after the end of the tax year.

(3) A person liable for Presumptive Income Tax for a quarter must file a Presumptive Income Tax return for the quarter within one month after the end of the quarter.

(4) An Income Tax return or Presumptive Income Tax return must be in the approved form and filed in the prescribed manner.