Fiji Revenue Customs Service
Source: FRCS
This week’s Tax Talk is the continuation of the article on “Promoter Registration on the Taxpayer Online Services” published earlier.
Here we are focusing on the digital process of filing Environment and Climate Adaptation Levy (ECAL) One –off Tax Return by Promoters on the Taxpayer Online Services.
Any person promoting local and/or overseas performers or artists including musicians, bands or dance troupes, who wish to organise an event in Fiji needs to register each of these events in advance with the Fiji Revenue and Customs Service (FRCS).
If the gross revenue generated through the sales of event tickets to the Fijian public by the promoter exceeds $3 million, the promoter as the accountable person becomes liable to register and file a tax return for the purpose of Environment and Climate Adaptation Levy.