GOVERNMENT OF FIJI

VALUE ADDED TAX (AMENDMENT) (NO. 5) DECREE 2012
(DECREE NO.60 OF 2012)

IN exercise of the powers vested in me as the President of the Republic of Fiji and the 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— 

TO AMEND THE VALUE ADDED TAX DECREE 1991 

Short title and commencement

1.—(1) This Decree may be cited as the Value Added Tax (Amendment) (No. 5) Decree 2012 and shall be deemed to have come into force on the 20th of June, 2012. 

(2) The Value Added Tax Decree 1991 shall be referred to as the "Principal Decree". 

Section 14 amended

2. Section 14 (4A) of the Principal Decree is amended by inserting the following new paragraph after paragraph (b) — 

"(c) Electoral Equipment including Biometric Voter Registration Systems (BVRS) and accessories". 

GIVEN under my hand this 24th day August 2012. 

EPELI NAILATIKAU 
President of the Republic of Fiji