The Tax Tribunal is a subordinate to the Tax Court. The Tribunal has jurisdiction (TAA Section 81) —
To review a reviewable decision relating to a tax assessment or tax law, and
Exercise any other function or jurisdiction conferred to the Tribunal under Tax Administration Act 2009 or any other written law.
These written laws include the Tax Administration Act; the Gambling Turnover Tax Act; the Hotel Turnover Tax Act; the Income Tax Act; the Land Sales Act; the Value Added Tax Act; and any other Act, Decree or Promulgation (other than the customs and excise legislation) under which a tax or levy is imposed if responsibility for the general administration of the tax or levy is imposed on the CEO.
The Tribunal has power —
To adjudicate on matters within its jurisdiction relating to disputes up to $500,000; and
To determine claims where the amount in dispute exceeds $500,000 if both parties consent to the Tribunal’s Jurisdiction.
To determine any decision relating to the registration or cancellation of registration of a Tax Agent.
Appointment of members of the Tax Tribunal (TAA S76)
The person appointed as the Tax Tribunal shall be a legal practitioner with not less than 7 years post-admission practice or legal experience.
The Judicial Services Commission, or the President of the Republic of Fiji in the absence of Judicial Services Commission, shall appoint a person to the Tribunal.
Calendar to be updated here when dates are confirmed.
Notice of Appeal & Ground of Appeal $109.00
Motion, Summons. Affidavit, 1st reply to affidavit, defense or reply to defense $54.50
Notices, Amendments, late filing, change of Solicitors - $21.80
Orders ,subpoena, search $10.90
Photo coping fees $1.10
Submissions, Notice of discontinuance, terms of settlement, affidavit of service, hearing no fees