GOVERNMENT OF FIJI
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TAX ADMINISTRATION (BUDGET AMENDMENT) DECREE 2010
(DECREE No. 69 of 2010)

IN exercise of the powers vested in me as President of the Republic of Fiji and Commander in Chief of the Republic of Fiji Military Forces by virtue of the Executive Authority of Fiji Decree 2009, I hereby make the following Decree - 

Short title and commencement
1. This Decree may be cited as the Tax Administration (Budget Amendment) Decree 2010, and comes into force on the 1st of January, 2011.

Section 16 amended
2. Section 16 (3) of the Decree is amended by inserting ", and the approved form shall be signed by the taxpayer and tax agent."

Section 36 amended
3. Section 36 of the Decree is amended by deleting subsection (3) and substituting - 

"(3) - (i) A notice issued under this section must be served either - 

(a) personally upon the person to whom it is directed;

(b) left at the person's last known usual place of business or abode; or

(c) sent to the person by registered postal address.

(ii) The certificate of service signed by the person serving the notice is conclusive evidence of the facts stated therein."

Section 38 amended
4. Section 38 of the Decree is amended

(a) in subsection (1) by inserting a new subsection - 

"(1A) Any person who intends to open a bank account for the purpose of a Microfinance project shall not be required to provide a Tax Identification Number to the Bank.

For the purpose of subsection (1A), "Microfinance" means the provision of a broad range of financial services such as deposits, loans, payments services, money transfers, and insurance to the poor and low income households and individuals and to micro and small enterprises that has a turnover or total assets not exceeding $5000."

(b) in subsection (8) by deleting "31st December, 2010" and substituting "31st March, 2011 ";

Section 43 amended
5. Section 43 of the Decree is amended in, subsection (1) paragraph (a) by deleting "tax outstanding" and substituting "tax payable".

Section 74 amended
6. Section 74 of the Decree is amended by deleting "is the next following business day" and substituting "is the last working day before the due date."

Given under my hand this 31st day of December 2010.

EPELI NAILATIKAU 
President of the Republic of Fiji
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