FJ Income Tax

Fiji Income Tax -- Self-Employed Skill v0.1

Section 1 -- Quick Reference

Quick Reference

Field	Value
Country	Fiji (Republic of Fiji)
Tax	Personal Income Tax (PIT) + Social Responsibility Tax (SRT) + Environment & Climate Adaptation Levy (ECAL)
Currency	Fijian Dollar (FJD / $) only
Tax year	Calendar year (1 January -- 31 December)
Residency test	Domicile in Fiji, OR present 183+ days in any 12-month period
Resident basis	Worldwide income
Non-resident basis	Fiji-sourced income only
Primary legislation	Income Tax Act 2015; Tax Administration Act 2009
Tax authority	Fiji Revenue & Customs Service (FRCS)
Filing portal	Taxpayer Online Service (TPOS)
Filing deadline	31 March of the following year (3 months after year end) [statutory default; FRCS has extended in specific years]
Validated by	Pending — requires sign-off by a Fiji-licensed tax practitioner / accountant
Validation date	Pending
Skill version	0.1

Resident Individual Income Tax Bands (Year of Assessment 2022 Onwards — current for 2025)

Resident Individual Income Tax Bands (Source: FRCS Tax Rates page (table header "Year of Assessment 2022 Onwards") — https://frcs.org.fj/tax-rates-and-codes/ ; FRCS Personal Income Tax page — https://frcs.org.fj/our-services/taxation/individuals/personal-income-tax/)

Chargeable income (FJD)	Income tax	Cumulative tax at top
0 -- 30,000	Nil (tax-free threshold)	$0
30,001 -- 50,000	18% of excess over 30,000	$3,600
50,001 -- 270,000	3,600 + 20% of excess over 50,000	$47,600
270,001 -- 300,000	47,600 + 20% of excess over 270,000	$53,600
300,001 -- 350,000	53,600 + 20% of excess over 300,000	$63,600
350,001 -- 400,000	63,600 + 20% of excess over 350,000	$73,600
400,001 -- 450,000	73,600 + 20% of excess over 400,000	$83,600
450,001 -- 500,000	83,600 + 20% of excess over 450,000	$93,600
500,001 -- 1,000,000	93,600 + 20% of excess over 500,000	$193,600
1,000,001+	193,600 + 20% of excess over 1,000,000	--

• Effective marginal rate — Effective marginal income-tax rate is a flat 20% on all chargeable income above $50,000. SRT and ECAL (below) add further tax above $270,000. (FRCS Tax Rates page — https://frcs.org.fj/tax-rates-and-codes/)

Social Responsibility Tax (SRT) — additional tax on chargeable income above FJD 270,000

SRT applies ONLY to the portion of chargeable income exceeding $270,000.

SRT table (Source: FRCS Tax Rates page (SRT column) — https://frcs.org.fj/tax-rates-and-codes/ ; FRCS SRT overview — https://frcs.org.fj/our-services/taxation/individuals/social-responsibility-tax-srt/)

Chargeable income (FJD)	SRT	Cumulative SRT at top
270,001 -- 300,000	18% of excess over 270,000	$5,400
300,001 -- 350,000	5,400 + 19% of excess over 300,000	$14,900
350,001 -- 400,000	14,900 + 20% of excess over 350,000	$24,900
400,001 -- 450,000	24,900 + 21% of excess over 400,000	$35,400
450,001 -- 500,000	35,400 + 22% of excess over 450,000	$46,400
500,001 -- 1,000,000	46,400 + 23% of excess over 500,000	$161,400
1,000,001+	161,400 + 24% of excess over 1,000,000	--

[RESEARCH GAP — reviewer to confirm] First SRT band (270,001–300,000): FRCS current tax-rates summary shows 18%, while a superseded FRCS 2020/2021 PAYE PDF showed 13% for that band (the 2024 budget restructured SRT). The 18% figure from the current FRCS tax-rates page is treated as authoritative for 2025 here; confirm against the live FRCS PAYE/SRT/ECAL table before publishing/filing.

Environment & Climate Adaptation Levy (ECAL) on income

• ECAL on personal income — flat 5% of chargeable income exceeding $270,000 (reduced from 10% to 5%). Applies above the $270,000 threshold across all higher bands. (Source: FRCS 2020/2021 PAYE PDF (each ECAL row "5% of excess over 270,000") — https://www.frcs.org.fj/wp-content/uploads/2020/10/2020-2021-PAYE-Final-Tax.pdf ; reduction 10%→5% confirmed via FRCS SRT page — https://frcs.org.fj/our-services/taxation/individuals/social-responsibility-tax-srt/)

Note: ECAL also applies separately as a 5% levy on prescribed services (a consumption levy distinct from the income levy) — out of scope for this personal income tax skill.

Non-Resident Individuals

• Non-resident flat rate — Flat 20% on Fiji-sourced chargeable income from the first dollar — no tax-free threshold. (Source: FRCS Personal Income Tax page — https://frcs.org.fj/our-services/taxation/individuals/personal-income-tax/)

FNPF — Fiji National Provident Fund (mandatory social security / pension)

Compulsory contribution on gross wages, effective 1 January 2024 (reverted from pandemic-era reduced rate):

FNPF rates (Source: FNPF Employers page — https://myfnpf.com.fj/employers/ ; FBC News (18% restoration) — https://www.fbcnews.com.fj/news/fnpf-18-contribution-restored-civil-service-pay-review/)

Party	Rate of gross wages
Employee	8%
Employer	10%
Total	18%

Component check: 8% (employee) + 10% (employer) = 18% total ✓. Contributions calculated on gross earnings, payable monthly.

• Compulsory contribution wage ceiling — [RESEARCH GAP — reviewer to confirm] — no compulsory cap was confirmed on FNPF's official site; state as none/unconfirmed rather than assuming one.
• Voluntary / additional contribution cap — FJD 250,000 per financial year, effective 1 February 2025 (gazetted 31 Jan 2025) (FNPF — https://myfnpf.com.fj/2025/02/19/fnpf-reverts-to-old-voluntary-and-additional-contribution-limit/)
• FNPF employee contribution deductibility — Employee FNPF contributions are deductible when computing taxable income. [RESEARCH GAP — reviewer to confirm] deductibility limits/conditions against current FRCS individual guidance.

Other Headline Rates (context)

Other Headline Rates

Tax	Rate	Source
Corporate income tax	25%	https://frcs.org.fj/tax-rates-and-codes/
Capital Gains Tax	10%	https://frcs.org.fj/tax-rates-and-codes/
Fringe Benefit Tax	20%	https://frcs.org.fj/tax-rates-and-codes/
VAT (standard)	15% (from 1 Aug 2024)	https://frcs.org.fj/tax-rates-and-codes/
VAT registration threshold	Turnover > FJD 100,000	FRCS VAT Guide — https://www.frcs.org.fj/wp-content/uploads/2023/11/VAT-Guide-01.11.2-Online-version.pdf
National minimum wage	FJD 5.00/hr (from 1 Apr 2025)	Fiji Govt — https://www.fiji.gov.fj/Media-Centre/News/

Conservative Defaults

Conservative Defaults

Ambiguity	Default
Unknown residency status	STOP — do not apply a rate table without confirming resident vs non-resident
Unknown whether income exceeds $270,000	Assume below until confirmed; apply SRT/ECAL only when confirmed above
Unknown business-use % (vehicle, phone, home)	0% deduction
Unknown expense category	Not deductible
Unknown VAT registration	Not registered (turnover under $100,000)
Unknown asset useful life / depreciation rate	Flag for reviewer; do not guess a rate
Unknown whether expense is entertainment/personal	Treat as not deductible

Section 2 -- Required Inputs and Refusal Catalogue

Required Inputs

Minimum viable -- bank statement for the full tax year in CSV, PDF, or pasted text, plus confirmation of residency status (resident/non-resident) and taxpayer type (sole trader / business individual, or wage earner).

Recommended -- all sales invoices, purchase invoices/receipts, FNPF contribution records, prior year PIT return or FRCS assessment, VAT registration status, TIN.

Ideal -- complete income and expenditure account, asset/depreciation register, provisional tax payment confirmations, employment income details (for combined employment + business income, PIT class "B").

Refusal if minimum is missing -- SOFT WARN. No bank statement at all = hard stop. Bank statement without invoices = proceed with reviewer warning: "This Fiji PIT computation was produced from bank statement alone. The reviewer must verify that all deductions claimed are supported by valid documentation and meet the wholly-and-exclusively test under the Income Tax Act 2015."

Refusal Catalogue

• R-FJ-1 — Residency status unknown. "Residency determines whether the tax-free threshold and progressive bands apply (resident) or a flat 20% from the first dollar applies (non-resident). This skill cannot compute tax without confirming residency. Please confirm before proceeding."
• R-FJ-2 — Companies / partnerships. "This skill covers individuals and sole traders only. Companies (25% CIT) and partnerships file separate returns. Escalate to a Fiji-licensed practitioner."
• R-FJ-3 — High earners above FJD 270,000. "Chargeable income above $270,000 triggers SRT and ECAL in addition to income tax, and the first SRT band rate is currently unconfirmed in this skill. Flag for reviewer before computing — do not finalise SRT/ECAL without confirming the live FRCS table."
• R-FJ-4 — Capital gains / asset disposals. "Capital Gains Tax (10%) computations require specialised analysis. Out of scope. Escalate to a Fiji-licensed practitioner."
• R-FJ-5 — Arrears / enforcement. "Client has outstanding tax arrears or is subject to FRCS debt management action. Late-payment penalty (25%) plus 5% per month interest is severe. Do not advise. Escalate to a Fiji-licensed practitioner immediately."
• R-FJ-6 — VAT return requested. "This skill covers income tax (PIT/SRT/ECAL) only. Fiji VAT (15%, threshold FJD 100,000) is a separate workflow."

Section 3 -- Transaction Pattern Library

This is the deterministic pre-classifier. When a bank statement transaction matches a pattern below, apply the treatment directly. Do not second-guess. If none match, fall through to Tier 1 rules in Section 5.

How to read this table. Match by case-insensitive substring on the counterparty name or description as it appears in the bank statement. If multiple patterns match, use the most specific. If none match, fall through to Tier 1 rules.

3.1 Income Patterns (Credits on Bank Statement)

Income Patterns

Pattern	PIT Line	Treatment	Notes
Client name + TRANSFER, DEPOSIT, PAYMENT RECEIVED	Gross business income	Business income	If VAT-registered, extract net (excl. 15% VAT)
FEES, PROFESSIONAL FEES, CONSULTANCY	Gross business income	Business income	Typical for self-employed
STRIPE PAYOUT, STRIPE TRANSFER	Gross business income	Business income	Platform payout — match to invoices
PAYPAL PAYOUT, PAYPAL TRANSFER	Gross business income	Business income	Platform payout — verify against invoices
WISE PAYOUT, WISE TRANSFER	Gross business income	Business income	International platform payout
UPWORK, FIVERR, TOPTAL	Gross business income	Business income	Freelance platform — net of commission
SALARY, WAGES, PAY, EMPLOYER [name]	Employment income	Employment income	NOT self-employment; combined-income return (PIT "B")
RENT RECEIVED, RENTAL	Other income	Rental income	Not self-employment income
INTEREST, INTEREST RECEIVED	Other income	Investment income	Interest income
DIVIDEND, DIVIDENDS	Other income	Investment income	Dividend income
FRCS REFUND, TAX REFUND	EXCLUDE	Not income	Tax refund from prior year
GOVERNMENT GRANT, GOVT ASSISTANCE	EXCLUDE unless revenue grant	Check nature	Capital grants EXCLUDE; revenue grants = business income

3.2 Expense Patterns (Debits) -- Fully Deductible

Fully Deductible Expense Patterns

Pattern	Category	Treatment	Notes
OFFICE RENT, RENT [commercial address]	Office rent	Deductible	Dedicated business premises
PROFESSIONAL INDEMNITY, PI INSURANCE	Professional insurance	Deductible
ACCOUNTANT, AUDITOR, BOOKKEEP, CA FEES	Accountancy fees	Deductible
LAWYER, LEGAL, SOLICITOR (business)	Legal fees	Deductible	Must be business-related
STATIONERY, OFFICE SUPPLIES	Office supplies	Deductible
MARKETING, GOOGLE ADS, META ADS, FACEBOOK ADS	Marketing/advertising	Deductible
TRAINING, CPD, COURSE, SEMINAR, CONFERENCE	Training	Deductible	Must relate to current business
BANK FEE, SERVICE FEE, MAINTENANCE FEE	Bank charges	Deductible	Business account only
STRIPE FEE, PAYPAL FEE, TRANSACTION FEE	Payment processing fees	Deductible
DOMAIN, HOSTING, CLOUDFLARE, AWS, DIGITALOCEAN	IT infrastructure	Deductible	Small recurring spend = expense; large purchases = capital

3.3 Expense Patterns (Debits) -- SaaS and Software

SaaS and Software Expense Patterns

Pattern	Category	Treatment	Notes
GOOGLE WORKSPACE, MICROSOFT 365, OFFICE 365	Software subscription	Deductible	Recurring subscription = operating expense
ADOBE, CANVA, FIGMA, NOTION, SLACK, ZOOM	Software subscription	Deductible
ANTHROPIC, OPENAI, GITHUB, ATLASSIAN, DROPBOX	Software subscription	Deductible
Perpetual software licence (high value)	Capital item	Capitalise / depreciate	Flag depreciation rate for reviewer

3.4 Expense Patterns (Debits) -- Utilities (may need apportionment)

Utilities Expense Patterns

Pattern	Category	Tier	Notes
EFL, ENERGY FIJI, FIJI ELECTRICITY	Electricity	T2 if home office	100% if dedicated office; proportional if home
WATER AUTHORITY, WAF	Water	T2 if home office	Business portion only
VODAFONE, DIGICEL, TELECOM FIJI, BROADBAND	Telecoms/broadband	T2	Business use portion only; default 0% if mixed

3.5 Expense Patterns (Debits) -- Travel

Travel Expense Patterns

Pattern	Category	Treatment	Notes
FIJI AIRWAYS, AIR FIJI, FLIGHT	Flights	Deductible if business travel	Must be wholly business purpose
HOTEL, BOOKING.COM, RESORT, AIRBNB	Accommodation	Deductible if business travel
TAXI, BUS, FERRY	Local transport	Deductible if business purpose
FUEL, PETROL, DIESEL, TOTAL, MOBIL	Vehicle fuel	T2 — business % only	Requires mileage log
PARKING	Parking	T2 — business % only

3.6 Expense Patterns (Debits) -- NOT Deductible

Not Deductible Expense Patterns

Pattern	Category	Treatment	Notes
RESTAURANT, DINNER, LUNCH, ENTERTAINMENT, CLIENT MEAL	Entertainment	NOT deductible	Private/entertainment — flag for reviewer
GROCERIES, SUPERMARKET, MH, NEW WORLD, RB PATEL	Personal expenses	NOT deductible	Private living costs
FINE, PENALTY, INFRINGEMENT	Fines/penalties	NOT deductible	Public policy
FRCS PAYMENT, INCOME TAX, TAX PAYMENT	Tax payments	NOT deductible	Income tax cannot reduce income
DRAWINGS, PERSONAL WITHDRAWAL, ATM (personal)	Drawings	NOT deductible	Not an expense

3.7 Expense Patterns (Debits) -- Capital Items (Depreciation)

Capital Items Expense Patterns

Pattern	Category	Treatment	Notes
LAPTOP, COMPUTER, MACBOOK, DESKTOP	Computer hardware	Capitalise & depreciate	[RESEARCH GAP — confirm FRCS depreciation rate]
PRINTER, SCANNER, COPIER	Office equipment	Capitalise & depreciate	[RESEARCH GAP — confirm rate]
FURNITURE, DESK, CHAIR	Furniture/fittings	Capitalise & depreciate	[RESEARCH GAP — confirm rate]
VEHICLE, CAR (business)	Motor vehicle	Capitalise & depreciate, business % only	[RESEARCH GAP — confirm rate]

Note: Fiji depreciation/wear-and-tear rates under the Income Tax Act 2015 were not extracted in research. Do NOT guess depreciation rates — flag every capital item for the reviewer to apply the correct FRCS rate.

3.8 Exclusions (Neither Income nor Expense)

Exclusions

Pattern	Treatment	Notes
INTERNAL TRANSFER, OWN ACCOUNT, BETWEEN ACCOUNTS	EXCLUDE	Own-account transfer
LOAN REPAYMENT, LOAN PRINCIPAL	EXCLUDE	Loan principal movement
FNPF, PROVIDENT FUND CONTRIBUTION	FNPF deduction	Deductible separately (employee portion), NOT a business expense line
VAT PAYMENT, FRCS VAT	EXCLUDE	VAT liability payment, not expense
PROVISIONAL TAX, PT INSTALMENT	Provisional tax paid	Credit against liability — not an expense

3.9 Fijian Banks -- Statement Format Reference

Fijian Banks Statement Format Reference

Bank	Common Patterns	Notes
ANZ Fiji	TRANSFER, DD, EFTPOS, FEE	PDF/CSV; date format DD/MM/YYYY
BSP (Bank South Pacific) Fiji	PAYMENT, TFR, DIRECT DEBIT, CHARGE	PDF/CSV; counterparty in description
Westpac Fiji	TRANSFER, DEBIT, CARD, FEE	PDF; merchant in description
HFC Bank	TRANSFER, DEPOSIT, WITHDRAWAL	PDF; shorter descriptions
Bred Bank Fiji	PAYMENT, TRANSFER, FEE	PDF/CSV

Section 4 -- Worked Examples

Example 1 -- Client Payment (VAT-registered)

Input line: 15/03/2025 ; BSP TRANSFER IN ; PACIFIC TRADING LTD ; PAYMENT INV-2025-003 ; +1,150.00 ; FJD

Reasoning: Client payment for services. The sole trader is VAT-registered (turnover > $100,000), so $1,150 includes 15% VAT. Net business income = 1,150 / 1.15 = $1,000.00. VAT of $150 is collected on behalf of FRCS (excluded from income — it is a liability).

Classification: Business income = $1,000.00. VAT $150.00 excluded.

Example 2 -- SaaS Subscription (Fully Deductible)

Input line: 01/04/2025 ; ANZ DD ; ADOBE SYSTEMS ; CREATIVE CLOUD APR ; -69.00 ; FJD

Reasoning: Monthly SaaS subscription, recurring, business use. Fully deductible operating expense. If VAT-registered, claim net of recoverable input VAT.

Classification: Deductible business expense = $69.00 (or net if VAT-registered with recoverable input VAT).

Example 3 -- Entertainment (Flagged, Not Deductible)

Input line: 22/04/2025 ; WESTPAC CARD ; OCEAN TERRACE RESTAURANT ; CLIENT DINNER ; -180.00 ; FJD

Reasoning: Client entertainment / meal. Treated as not deductible under the conservative default; entertainment is private in nature. No deduction without explicit reviewer confirmation.

Classification: NOT deductible. Exclude from expenses.

Example 4 -- FNPF Employee Contribution

Input line: 10/01/2025 ; BSP DD ; FNPF CONTRIBUTION ; DEC 2024 ; -240.00 ; FJD

Reasoning: Fiji National Provident Fund employee contribution (8% of gross wages). Deductible from taxable income as an FNPF deduction, NOT as a business expense line. (On $3,000 gross monthly wage, 8% employee share = $240.00.)

Classification: FNPF deduction = $240.00. Not a business expense.

Example 5 -- Resident Sole Trader, Tax-Free Threshold

Input: Resident sole trader. Net business profit (chargeable income) = $25,000.

Reasoning: $25,000 is below the $30,000 tax-free threshold, so income tax = Nil. No SRT or ECAL (income well below $270,000). FNPF/VAT separate.

Classification: Income tax due = $0.00 (within tax-free threshold).

Example 6 -- Resident Sole Trader, Mid-Range

Input: Resident sole trader. Chargeable income = $80,000.

Reasoning: $80,000 falls in the 50,001–270,000 band. Tax = 3,600 + 20% × (80,000 − 50,000) = 3,600 + 20% × 30,000 = 3,600 + 6,000 = $9,600. No SRT/ECAL (below $270,000).

Classification: Income tax = $9,600.00.

Example 7 -- Non-Resident Individual

Input: Non-resident. Fiji-sourced chargeable income = $40,000.

Reasoning: Non-residents pay a flat 20% from the first dollar, no tax-free threshold. Tax = 20% × 40,000 = $8,000.00.

Classification: Income tax = $8,000.00.

Section 5 -- Tier 1 Rules (When Data Is Clear)

5.1 The Wholly and Exclusively Test

• Wholly and Exclusively Test — An expense is deductible only if incurred in the production of assessable income. Mixed-use expenses must be apportioned on a reasonable, documented basis. Private and domestic expenditure is not deductible. (Income Tax Act 2015)

5.2 Revenue Recognition

• Revenue Recognition — All business income is assessable. For VAT-registered sole traders, report income net of the 15% VAT collected. VAT collected on sales is NOT income — it is a liability to FRCS. (Source: FRCS VAT page — https://frcs.org.fj/our-services/taxation/value-added-tax-vat/)

5.3 Resident vs Non-Resident

Resident vs Non-Resident (Source: FRCS Personal Income Tax page — https://frcs.org.fj/our-services/taxation/individuals/personal-income-tax/)

Status	Basis	Threshold	Rate
Resident	Worldwide income	$30,000 tax-free	Progressive (see Section 1)
Non-resident	Fiji-sourced only	None	Flat 20% from first dollar

5.4 Capital vs Revenue

• Capital vs Revenue — Capital items (equipment, vehicles, furniture) are not deducted in full in the year of purchase — they are depreciated. [RESEARCH GAP — reviewer to confirm depreciation/wear-and-tear rates from the Income Tax Act 2015 / FRCS guidance.] Do not apply a depreciation rate without confirmation.

5.5 FNPF Deduction

• FNPF Deduction — Employee FNPF contributions (8% of gross wages) are deductible when computing taxable income. [RESEARCH GAP — reviewer to confirm any caps/conditions.] Employer contributions (10%) are a cost of employing staff, not a personal deduction. (Source: FNPF Employers page — https://myfnpf.com.fj/employers/)

5.6 Non-Deductible Expenses

Non-Deductible Expenses

Expense	Reason
Entertainment / private meals	Private in nature (conservative default)
Personal living expenses	Not business-related
Fines and penalties	Public policy
Income tax itself	Tax on income
Capital expenditure	Depreciated, not expensed
Drawings / personal withdrawals	Not an expense

5.7 SRT and ECAL (Income above FJD 270,000)

SRT and ECAL (Source: FRCS SRT page — https://frcs.org.fj/our-services/taxation/individuals/social-responsibility-tax-srt/)

Tax	Applies to	Computation
SRT	Chargeable income > $270,000	See SRT table, Section 1 (first band rate flagged as RESEARCH GAP)
ECAL	Chargeable income > $270,000	Flat 5% of excess over $270,000

• SRT/ECAL additional and flag — These are ADDITIONAL to income tax. Flag any client with chargeable income above $270,000 for the reviewer (R-FJ-3). (Source: FRCS SRT page — https://frcs.org.fj/our-services/taxation/individuals/social-responsibility-tax-srt/)

5.8 VAT Interaction

VAT Interaction

Scenario	Income Tax Treatment
VAT collected on sales (registered)	NOT income — exclude (net reporting)
Input VAT recovered (registered)	NOT an expense — exclude
Not VAT-registered (turnover ≤ $100,000)	Gross amounts are income/expense; no VAT split

• VAT registration mandatory threshold — VAT registration is mandatory once annual gross turnover exceeds FJD 100,000 (register within 21 days). VAT standard rate is 15% (from 1 Aug 2024). (Source: FRCS VAT Guide — https://www.frcs.org.fj/wp-content/uploads/2023/11/VAT-Guide-01.11.2-Online-version.pdf)

5.9 Provisional Tax

• Provisional Tax — Business/self-employed taxpayers are subject to provisional tax (advance instalments toward the year's liability). (Source: FRCS Provisional Tax page — https://frcs.org.fj/our-services/taxation-section/non-individuals/reporting-and-paying-taxes/provisional-tax/)

[RESEARCH GAP — reviewer to confirm] exact provisional-tax instalment percentages and due dates from the FRCS Provisional Tax page before relying on them.

5.10 Filing Deadline and Penalties

Filing Deadline and Penalties

Item	Detail	Source
PIT return deadline	31 March of following year (3 months after 31 Dec year end); statutory default, FRCS has extended in specific years (e.g. 31 May)	FRCS File On Time — https://frcs.org.fj/about-us/cis-2025-2028/key-tax-obligations/file-on-time/
Late lodgement penalty	20% of tax owing (return filed late with tax payable)	Tax Administration Act 2009 s.43; FRCS Talk Tax Sole-traders — https://www.frcs.org.fj/wp-content/uploads/2018/02/99.Talk-Tax-Soletraders-v2.pdf
Late payment penalty	25% of tax not paid on time	Tax Administration Act 2009 s.44; FRCS (as above)
Interest on arrears	5% per month of unpaid tax thereafter	FRCS Debt Management — https://frcs.org.fj/our-services/taxation/debt-management-service/debt-management-services-dms/

Section 6 -- Tier 2 Catalogue (Reviewer Judgement Required)

6.1 Home Office Deduction

• Home Office Deduction — Calculate proportion of home used for business (dedicated room(s) as % of total rooms or floor area). Apply that percentage to: rent, electricity (EFL), water (WAF), internet. Must be a dedicated workspace — a dual-use room does NOT qualify. Client must document the calculation and retain records. Conservative default: 0% deduction until reviewer confirms room arrangement. Flag for reviewer: Confirm room count, floor-area basis, and that workspace is genuinely dedicated. (Income Tax Act 2015)

6.2 Motor Vehicle Business Use

• Motor Vehicle Business Use — Only the business-use percentage of fuel, insurance, maintenance, and depreciation is deductible. Client must maintain a mileage log (business vs total). Depreciation rate to be confirmed ([RESEARCH GAP]), multiplied by business %. Conservative default: 0% business use until mileage log provided. Flag for reviewer: Confirm business percentage is documented and reasonable, and confirm depreciation rate.

6.3 Phone / Internet Mixed Use

• Phone / Internet Mixed Use — Business use portion only (Vodafone, Digicel, Telecom Fiji). Client must provide a reasonable estimate of business vs personal use. Conservative default: 0% deduction until business percentage confirmed.

6.4 Bad Debt Write-Off

• Bad Debt Write-Off — Deductible only if: (1) income was previously declared as assessable, (2) all reasonable recovery steps taken, (3) debt is genuinely irrecoverable. Flag for reviewer to confirm all three conditions.

6.5 Capital Item Depreciation Rate

• Capital Item Depreciation Rate — Fiji depreciation/wear-and-tear rates not extracted in research ([RESEARCH GAP]). Reviewer must apply the correct FRCS rate per asset class before any depreciation deduction.

6.6 SRT / ECAL High-Earner Computation

• SRT / ECAL High-Earner Computation — Any chargeable income above $270,000 triggers SRT and ECAL. First SRT band rate unconfirmed ([RESEARCH GAP] — 18% vs 13%). Flag for reviewer to confirm against the live FRCS PAYE/SRT/ECAL table.

6.7 Provisional Tax Instalments

• Provisional Tax Instalments — Exact instalment % and dates not extracted ([RESEARCH GAP]). Flag for reviewer to confirm from the FRCS Provisional Tax page.

Section 7 -- Excel Working Paper Template

FIJI INCOME TAX -- PIT WORKING PAPER Tax Year: 2025 Client: ___________________________ Residency: Resident / Non-resident Taxpayer type: Sole trader / Combined employment+business (PIT "B") / Wage earner

A. GROSS BUSINESS INCOME A1. Client payments (net of VAT if registered) ___________ A2. Platform payouts (Stripe, PayPal, etc.) ___________ A3. Other business income ___________ A4. TOTAL business income ___________

B. ALLOWABLE BUSINESS DEDUCTIONS B1. Office rent ___________ B2. Professional insurance ___________ B3. Accountancy / legal fees ___________ B4. Office supplies / stationery ___________ B5. Software subscriptions ___________ B6. Marketing / advertising ___________ B7. Bank charges / payment processing fees ___________ B8. Training ___________ B9. Travel (flights, hotels, transport) ___________ B10. Telecoms (business % of phone/internet) ___________ B11. Home office (% of utilities/rent) ___________ B12. Vehicle expenses (business %) ___________ B13. Other allowable expenses ___________ B14. TOTAL deductions ___________

C. NET BUSINESS PROFIT (A4 - B14) ___________

D. OTHER INCOME D1. Employment income ___________ D2. Rental income ___________ D3. Investment income (interest/dividends) ___________ D4. TOTAL other income ___________

E. DEDUCTIONS FROM TOTAL INCOME E1. Depreciation (capital allowances) [confirm rate] ________ E2. FNPF employee contribution (8%) ___________ E3. TOTAL deductions ___________

F. CHARGEABLE INCOME (C + D4 - E3) ___________

G. TAX COMPUTATION (pass to deterministic engine) G1. Income tax (resident bands / 20% non-resident) ___________ G2. SRT (if chargeable income > 270,000) ___________ G3. ECAL 5% (if chargeable income > 270,000) ___________ G4. Less: provisional tax paid ___________ G5. Tax due / refund ___________

REVIEWER FLAGS: [ ] Residency status confirmed? [ ] VAT registration status confirmed (turnover vs $100k)? [ ] Home office arrangement confirmed? [ ] Vehicle business % confirmed with mileage log? [ ] Phone/internet business % confirmed? [ ] Depreciation rates confirmed (RESEARCH GAP)? [ ] FNPF deduction confirmed? [ ] Chargeable income > $270,000? (SRT/ECAL + first-band RESEARCH GAP) [ ] Provisional tax schedule confirmed (RESEARCH GAP)? [ ] Entertainment/personal excluded? [ ] Capital items depreciated (not expensed)?

Section 8 -- Bank Statement Reading Guide

Fijian Bank Statement Formats

Fijian Bank Statement Formats

Bank	Format	Key Fields	Notes
ANZ Fiji	PDF, CSV	Date, Description, Debit, Credit, Balance	Common; description holds counterparty + reference
BSP (Bank South Pacific)	PDF, CSV	Date, Particulars, Withdrawal, Deposit, Balance	Largest local bank
Westpac Fiji	PDF	Date, Description, Amount, Balance	Card transactions show merchant
HFC Bank	PDF	Date, Particulars, Withdrawals, Deposits	Shorter descriptions
Bred Bank Fiji	PDF, CSV	Date, Description, Amount, Currency

Key Fiji Banking / Tax Terms

Key Fiji Banking / Tax Terms

Term	Meaning	Classification Hint
EFTPOS	Card payment terminal	Expense — check merchant
DD / Direct Debit	Recurring debit	Regular expense (utility, subscription)
TFR / Transfer	Transfer	Check direction for income/expense
FNPF	Fiji National Provident Fund	Pension contribution (deduction)
FRCS	Fiji Revenue & Customs Service	Tax authority — tax payments not deductible
ECAL	Environment & Climate Adaptation Levy	Income levy (>$270k) or service levy
SRT	Social Responsibility Tax	High-earner surcharge (>$270k)
VAT	Value Added Tax (15%)	Exclude collected VAT from income
EFL	Energy Fiji Limited	Electricity (utility expense)
WAF	Water Authority of Fiji	Water (utility expense)

Section 9 -- Onboarding Fallback

If the client provides a bank statement but cannot answer onboarding questions immediately:

1. Classify all transactions using the pattern library (Section 3)
2. Mark all Tier 2 items as "PENDING -- reviewer must confirm"
3. Apply conservative defaults (Section 1)
4. Generate the working paper (Section 7) with clear flags
5. Present the following questions to the client:

ONBOARDING QUESTIONS -- FIJI INCOME TAX

1. Residency: resident (worldwide income, $30k tax-free) or non-resident (Fiji-source, flat 20%)?
2. Taxpayer type: sole trader only, employment + business income (PIT "B"), or wage earner?
3. VAT registration: registered? Annual gross turnover above or below FJD 100,000?
4. Home office: dedicated room or shared space? If dedicated, what % of floor area?
5. Vehicle: do you use a car for business? If yes, what % is business use? Mileage log kept?
6. Phone/internet: what % is business use?
7. FNPF: total employee contributions paid in the tax year?
8. Provisional tax: total amount paid in the tax year?
9. Any other income (employment, rental, dividends, interest)?
10. Any capital assets purchased during the year (with cost)?
11. Is chargeable income expected to exceed FJD 270,000? (triggers SRT + ECAL)

Section 10 -- Reference Material

Key Legislation / Authority References

Key Legislation / Authority References

Topic	Reference / Source
Income tax rates (residents)	FRCS Tax Rates — https://frcs.org.fj/tax-rates-and-codes/
Personal income tax / residency	FRCS PIT page — https://frcs.org.fj/our-services/taxation/individuals/personal-income-tax/
Social Responsibility Tax	FRCS SRT page — https://frcs.org.fj/our-services/taxation/individuals/social-responsibility-tax-srt/
ECAL on income	FRCS 2020/2021 PAYE PDF — https://www.frcs.org.fj/wp-content/uploads/2020/10/2020-2021-PAYE-Final-Tax.pdf
FNPF contributions	FNPF Employers — https://myfnpf.com.fj/employers/
FNPF voluntary cap (FJD 250,000)	FNPF — https://myfnpf.com.fj/2025/02/19/fnpf-reverts-to-old-voluntary-and-additional-contribution-limit/
VAT (15%, $100k threshold)	FRCS VAT Guide — https://www.frcs.org.fj/wp-content/uploads/2023/11/VAT-Guide-01.11.2-Online-version.pdf
Provisional tax	FRCS Provisional Tax — https://frcs.org.fj/our-services/taxation-section/non-individuals/reporting-and-paying-taxes/provisional-tax/
Filing deadline (31 March)	FRCS File On Time — https://frcs.org.fj/about-us/cis-2025-2028/key-tax-obligations/file-on-time/
Penalties / interest (20% / 25% / 5%)	Tax Administration Act 2009 ss.43–44; FRCS Talk Tax Sole-traders — https://www.frcs.org.fj/wp-content/uploads/2018/02/99.Talk-Tax-Soletraders-v2.pdf
Business-individual return form	FRCS — https://www.frcs.org.fj/wp-content/uploads/2023/03/PERSONAL-INCOME-TAX-RETURN-FOR-BUSINESS-INDIVIDUAL.pdf
Minimum wage (FJD 5.00/hr)	Fiji Govt — https://www.fiji.gov.fj/Media-Centre/News/

Forms

Forms

Form	Use
Personal Income Tax Return for Business Individual	Sole traders / combined employment + business income (PIT class "B"). Source: FRCS — https://www.frcs.org.fj/wp-content/uploads/2023/03/PERSONAL-INCOME-TAX-RETURN-FOR-BUSINESS-INDIVIDUAL.pdf
Standard individual PIT return	Salary/wage earners; many settled via PAYE as final tax
Filing channel	Taxpayer Online Service (TPOS) — FRCS

RESEARCH GAPS — Reviewer Must Confirm Before Publishing

1. First SRT band rate (270,001–300,000): FRCS summary shows 18%; superseded 2020/21 PDF showed 13%. Confirm against live FRCS PAYE/SRT/ECAL table.
2. FNPF compulsory contribution wage ceiling: not confirmed on FNPF's official site — state as none/unconfirmed.
3. Provisional tax instalment rate/schedule: pull exact figures from the FRCS Provisional Tax page.
4. Depreciation / wear-and-tear rates (Income Tax Act 2015): not extracted; do not apply a rate without confirmation.
5. Live FRCS PAYE/SRT/ECAL table (https://frcs.org.fj/our-services/calculators/paye-tax-tables/) returned 404 to automated fetch — verify the current-year table manually.

Test Suite

Test 1 -- Resident, within tax-free threshold. Input: Resident, chargeable income $25,000. Expected: Income tax = $0.00 (below $30,000 threshold). No SRT/ECAL.

Test 2 -- Resident, lower band. Input: Resident, chargeable income $45,000. Expected: 18% × (45,000 − 30,000) = 18% × 15,000 = $2,700.00.

Test 3 -- Resident, mid band. Input: Resident, chargeable income $80,000. Expected: 3,600 + 20% × (80,000 − 50,000) = 3,600 + 6,000 = $9,600.00. No SRT/ECAL.

Test 4 -- Resident, top of the flat-20% range. Input: Resident, chargeable income $270,000. Expected: 3,600 + 20% × (270,000 − 50,000) = 3,600 + 44,000 = $47,600.00. No SRT/ECAL (not above $270,000).

Test 5 -- Non-resident. Input: Non-resident, Fiji-sourced chargeable income $40,000. Expected: 20% × 40,000 = $8,000.00 (no tax-free threshold).

Test 6 -- VAT-registered income, net reporting. Input: VAT-registered. Client payment $1,150 gross (incl. 15% VAT). Expected: Business income = $1,000.00; VAT $150.00 excluded.

Test 7 -- FNPF employee contribution. Input: Gross monthly wage $3,000, employee FNPF 8%. Expected: FNPF deduction = $240.00 (8% × 3,000). Employer adds 10% = $300.00; total 18% = $540.00.

Test 8 -- High earner (escalation). Input: Resident, chargeable income $400,000. Expected: STOP / flag for reviewer (R-FJ-3) — SRT and ECAL apply above $270,000 and the first SRT band rate is a RESEARCH GAP. Do not finalise without confirming the live FRCS table.

PROHIBITIONS

• NEVER apply a rate table without confirming residency status (resident vs non-resident)
• NEVER apply the $30,000 tax-free threshold to a non-resident
• NEVER finalise SRT or ECAL without confirming the live FRCS table (first SRT band is a RESEARCH GAP)
• NEVER apply a depreciation rate to a capital item without reviewer confirmation (rates are a RESEARCH GAP)
• NEVER allow entertainment or personal expenses as a deduction
• NEVER allow income tax itself as a deduction
• NEVER allow fines or penalties as a deduction
• NEVER include VAT collected on sales in business income for a VAT-registered trader
• NEVER expense a capital item in full — it must be depreciated
• NEVER treat FNPF as a business expense line — it is a deduction from total income
• NEVER use current year income for provisional tax — always confirm the FRCS basis (RESEARCH GAP)
• NEVER present tax calculations as definitive — always label as estimated

Disclaimer

This skill and its outputs are provided for informational and computational purposes only and do not constitute tax, legal, or financial advice. Open Accountants and its contributors accept no liability for any errors, omissions, or outcomes arising from the use of this skill. All outputs must be reviewed and signed off by a qualified professional (such as a CPA, EA, tax attorney, or equivalent licensed practitioner in your jurisdiction) before filing or acting upon.

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