GOVERNMENT OF THE SOVEREIGN DEMOCRATIC REPUBLIC OF FIJI

DECREE NO. 28 Of 1992

VALUE ADDED TAX DECREE 1991 (AMENDMENT) (NO. 1) DECREE 1992

A DECREE TO AMEND THE VALUE ADDED TAX DECREE 1991

IN exercise of the powers vested in me as President of the Sovereign Democratic Republic of Fiji and Commander-in-Chief of the Armed Forces, and acting in accordance with the advice of the Prime Minister the Cabinet, I hereby make the following Decree.

Short title

1. This Decree may be cited as the Value Added Tax Decree 1991 (Amendment) (No. 1) Decree 1992.

Interpretation

2. In this Decree the Value Added Tax Decree 1991 is referred to as the "principal Decree".

Section 2 of the principal Decree amended

3. Subsection (1) of Section 2 of the principal Decree is amended by:

(a) deleting the term "Chief Assessor" and the meaning ascribed to it;

(b) inserting the following after the definition of:

"consideration in money"

"Constitution" means the Constitution of the Sovereign Democratic Republic of Fiji made on 25th day of July, 1990";

(c) adding a new paragraph (a) to the meaning of "Non-Profit body" as follows:

"(a) being any recognised religious organisation; or";

(d) renumbering of existing paragraphs (a) and (b) of the meaning of "Non-profit body" as paragraphs (b) and (c) respectively;

(e) adding the letter "s" to the word "person" in definition of "Person";

(f) adding the letter "s" to the term "Service"; and

(g) deleting the letter "a" before the word "good" and adding the letter "s" to the word "good" in definition of "Services".

Section 3 of the principal Decree amended

4. Section 3 of the principal Decree is amended by:

(a) inserting the words "and services" after the word "goods" in line seven of subsection (3);

(b) deleting subsection (11);

(c) renumbering subsections (12) and (13) as subsections (11) and (12) respectively.

(d) provide for the remission or exemption from payment, in whole or in part, of any fees, royalties or other charges due to the State;

(e) prohibit any dealings in specified kinds of forest produce;

(f) prescribe the route by which forest produce may be exported from or moved within Fiji;

(g) provide for the issue of passes for the removal of forest produce and other produce whose taking is prohibited under this Decree except if authorised by licence for the establishment of checking stations and for the stoppage, reporting , examination and marking of such produce;

(h) regulate the use of marks for timber and of marking hammers;

(i) prescribe forms to be used under regulations made under this Decree

(j) control the entry of any person into the forest reserve or nature reserve;

(k) regulate the floating of timber or other forest produce and the storing of timber or forest produce on river banks;

(l) require the holders of licences to maintain and render returns and accounts;;

(m) regulate the seasoning, treatment, grading and storage of forest produce;

(n) provide for the registration of licensing of sawmills;

(o) establish additional requirements for those included in this Decree.

(3) A regulation made under this Decree may provide that any specified regulation or regulations shall not apply to any particular species or class of forest produce or to any particular area.

(4) A regulation made under this Decree may provide that any breach of such regulations shall be an offence punishable by such fine not exceeding $10,000 and such term of imprisonment not exceeding twelve months as the regulations may prescribe.

(5) The Minister may by notice in the Gazette specify the botanical equivalents of any English, Fijian or other vernacular names used in any regulations made under this section to denote any tree or forest produce. In any proceedings under this Decree any botanical equivalent so assigned shall be deemed to correspond with any such name unless the contrary is proved.

PART XI – FINAL PROVISIONS

Repeals, revocations and amendments

39.-(1) The Forest Act Cap.150 is repealed.

(2)The Prevention of Fires Act, Cap.145, is repealed.

(3) The Land Conservation and Improvement (Fire Hazard Period) Order of 1969 is revoked.

Made this 12th day of May 1992.

PENAIA K. GANILAU
President of the Sovereign Democratic Republic of Fiji and
Commander-in-Chief of the Armed Forces.

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