The Fiji Revenue and Customs Service (FRCS) has published the implementing acts and regulations for the National Budget Amendments 2021-2022. The different acts and regulations are mostly in line with the original drafts for the implementation of the budget measures and are generally in force from 1 August 2021. Some of the main direct tax and tax administration measures are summarized as follows:
- New investment in infrastructure for businesses engaged in the information and communications …