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14.2. Type of Assessment

There is self-assessment regime in Fiji where a taxpayer files a self-assessed tax return declaring the income and tax payable thereon for the period to which the return relates.

In case of failure to file the tax return or furnishing of false return or incomplete return, the tax authorities are empowered to assess the income tax payable (including penalty) by the taxpayer.

Any person dissatisfied by the assessment decision of the tax authorities may file an objection within 60 days of service of notice.