1887

Revenue Statistics in Asian and Pacific Economies

image of Revenue Statistics in Asian and Pacific Economies

The Revenue Statistics in Asian and Pacific Economies publication is jointly undertaken by the OECD Centre for Tax Policy and Administration and the OECD Development Centre with the co-operation of the Asian Development Bank (ADB), the Pacific Island Tax Administrators Association (PITAA), and the Pacific Community (SPC) with the financial support of the European Union and the Government of Japan. It compiles comparable tax revenue statistics for Australia, the Cook Islands, Fiji, Indonesia, Japan, Kazakhstan, Korea, Malaysia, New Zealand, Papua New Guinea, the Philippines, Samoa, Singapore, the Solomon Islands, Thailand and Tokelau and comparable non-tax revenue statistics for the Cook Islands, Papua New Guinea, Samoa and Tokelau. The model is the OECD Revenue Statistics database which is a fundamental reference, backed by a well-established methodology, for OECD member countries. Extending the OECD methodology to Asian and Pacific economies enables comparisons of tax levels and tax structures on a consistent basis, both among Asian and Pacific economies and with OECD, Latin American and Caribbean and African averages.

SPECIAL FEATURE: MANAGING TAXPAYERS' COMPLIANCE

English

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Revenue Statistics in Asian and Pacific Economies 2018 - © OECD 2018

‌4.3Fiji
Details of tax revenue
Million FJD
‌‌
‌1997‌
‌2000‌
‌2007‌
‌2010‌
‌2011‌
‌2012‌
‌2013‌
‌2014‌
‌2015‌
‌2016‌
Total tax revenue
..
 
..
 
..
 
1 302
 
1 533
 
1 676
 
1 811
 
2 035
 
2 293
 
2 363
 
1000 Taxes on income, profits and capital gains
..
 
..
 
..
 
426
 
461
 
455
 
422
 
471
 
574
 
706
 
1100 Of individuals
..
 
..
 
..
 
184
 
202
 
138
 
145
 
166
 
187
 
198
 
1110 On income and profits
..
 
..
 
..
 
184
 
202
 
138
 
145
 
166
 
187
 
198
 
PAYE
..
 
..
 
..
 
184
 
202
 
115
 
118
 
140
 
159
 
167
 
Social responsibility tax
..
 
..
 
..
 
0
 
0
 
13
 
9
 
8
 
8
 
11
 
Fringe benefit tax
..
 
..
 
..
 
0
 
0
 
9
 
18
 
19
 
20
 
21
 
1120 On capital gains
..
 
..
 
..
 
..
 
..
 
..
 
..
 
..
 
..
 
..
 
1200 Corporate
..
 
..
 
..
 
242
 
259
 
317
 
277
 
305
 
386
 
508
 
1210 On profits
..
 
..
 
..
 
242
 
259
 
317
 
277
 
305
 
386
 
508
 
Company Tax
..
 
..
 
..
 
161
 
177
 
246
 
203
 
208
 
291
 
348
 
Dividend and Withholding
..
 
..
 
..
 
73
 
72
 
66
 
72
 
85
 
85
 
105
 
Provisional tax
..
 
..
 
..
 
11
 
11
 
11
 
11
 
11
 
10
 
49
 
Other income taxes
..
 
..
 
..
 
30
 
34
 
36
 
30
 
30
 
45
 
44
 
Income tax refunds
..
 
..
 
..
 
-34
 
-35
 
-42
 
-40
 
-28
 
-45
 
-38
 
1220 On capital gains of corporates
..
 
..
 
..
 
..
 
..
 
..
 
..
 
..
 
..
 
..
 
1300 Unallocable between 1100 and 1200
..
 
..
 
..
 
0
 
0
 
0
 
0
 
0
 
0
 
0
 
2000 Social security contributions
..
 
..
 
..
 
0
 
0
 
0
 
0
 
0
 
0
 
0
 
2100 Employees
..
 
..
 
..
 
..
 
..
 
..
 
..
 
..
 
..
 
..
 
2110 On a payroll basis
..
 
..
 
..
 
..
 
..
 
..
 
..
 
..
 
..
 
..
 
2120 On an income tax basis
..
 
..
 
..
 
..
 
..
 
..
 
..
 
..
 
..
 
..
 
2200 Employers
..
 
..
 
..
 
..
 
..
 
..
 
..
 
..
 
..
 
..
 
2210 On a payroll basis
..
 
..
 
..
 
..
 
..
 
..
 
..
 
..
 
..
 
..
 
2220 On an income tax basis
..
 
..
 
..
 
..
 
..
 
..
 
..
 
..
 
..
 
..
 
2300 Self-employed or non-employed
..
 
..
 
..
 
..
 
..
 
..
 
..
 
..
 
..
 
..
 
2310 On a payroll basis
..
 
..
 
..
 
..
 
..
 
..
 
..
 
..
 
..
 
..
 
2320 On an income tax basis
..
 
..
 
..
 
..
 
..
 
..
 
..
 
..
 
..
 
..
 
2400 Unallocable between 2100, 2200 and 2300
..
 
..
 
..
 
..
 
..
 
..
 
..
 
..
 
..
 
..
 
2410 On a payroll basis
..
 
..
 
..
 
..
 
..
 
..
 
..
 
..
 
..
 
..
 
2420 On an income tax basis
..
 
..
 
..
 
..
 
..
 
..
 
..
 
..
 
..
 
..
 
3000 Taxes on payroll and workforce
..
 
..
 
..
 
0
 
0
 
0
 
0
 
0
 
0
 
0
 
4000 Taxes on property
..
 
..
 
..
 
0
 
13
 
21
 
44
 
68
 
71
 
78
 
4100 Recurrent taxes on immovable property
..
 
..
 
..
 
..
 
0
 
0
 
0
 
0
 
0
 
0
 
4110 Households
..
 
..
 
..
 
..
 
..
 
..
 
..
 
..
 
..
 
..
 
4120 Others
..
 
..
 
..
 
..
 
..
 
..
 
..
 
..
 
..
 
..
 
4200 Recurrent taxes on net wealth
..
 
..
 
..
 
..
 
0
 
0
 
0
 
0
 
0
 
0
 
4210 Individual
..
 
..
 
..
 
..
 
..
 
..
 
..
 
..
 
..
 
..
 
4220 Corporate
..
 
..
 
..
 
..
 
..
 
..
 
..
 
..
 
..
 
..
 
4300 Estate, inheritance and gift taxes
..
 
..
 
..
 
..
 
0
 
0
 
0
 
0
 
0
 
0
 
4310 Estate and inheritance taxes
..
 
..
 
..
 
..
 
..
 
..
 
..
 
..
 
..
 
..
 
4320 Gift taxes
..
 
..
 
..
 
..
 
..
 
..
 
..
 
..
 
..
 
..
 
4400 Taxes on financial and capital transactions
..
 
..
 
..
 
..
 
13
 
21
 
44
 
68
 
71
 
78
 
4500 Other non-reccurrent taxes on property
..
 
..
 
..
 
..
 
0
 
0
 
0
 
0
 
0
 
0
 
4510 On net wealth
..
 
..
 
..
 
..
 
..
 
..
 
..
 
..
 
..
 
..
 
4520 Other non-recurrent taxes
..
 
..
 
..
 
..
 
..
 
..
 
..
 
..
 
..
 
..
 
4600 Other recurrent taxes on property
..
 
..
 
..
 
..
 
0
 
0
 
0
 
0
 
0
 
0
 
5000 Taxes on goods and services
..
 
..
 
..
 
877
 
1 059
 
1 200
 
1 346
 
1 496
 
1 648
 
1 579
 
5100 Taxes on production, sale, transfer, etc
..
 
..
 
..
 
877
 
1 057
 
1 198
 
1 345
 
1 496
 
1 648
 
1 578
 
5110 General taxes on goods and services
..
 
..
 
..
 
526
 
655
 
725
 
803
 
852
 
958
 
774
 
5111 Value added taxes
..
 
..
 
..
 
496
 
618
 
676
 
751
 
794
 
893
 
653
 
Gross value added taxes
..
 
..
 
..
 
646
 
809
 
880
 
1 020
 
1 102
 
1 204
 
943
 
VAT refunds
..
 
..
 
..
 
-150
 
-190
 
-204
 
-269
 
-308
 
-311
 
-290
 
5112 Sales tax
..
 
..
 
..
 
0
 
0
 
0
 
0
 
0
 
0
 
0
 
5113 Other
..
 
..
 
..
 
31
 
36
 
49
 
52
 
58
 
65
 
121
 
5120 Taxes on specific goods and services
..
 
..
 
..
 
350
 
403
 
473
 
543
 
644
 
690
 
804
 
5121 Excises
..
 
..
 
..
 
88
 
90
 
102
 
127
 
139
 
145
 
246
 
Environmental levy
..
 
..
 
..
 
0
 
0
 
0
 
0
 
0
 
0
 
67
 
Import excises
..
 
..
 
..
 
20
 
23
 
27
 
38
 
43
 
43
 
47
 
Domestic excises
..
 
..
 
..
 
81
 
76
 
83
 
92
 
98
 
106
 
134
 
Other excises
..
 
..
 
..
 
5
 
6
 
8
 
2
 
2
 
2
 
2
 
Rebates
..
 
..
 
..
 
-17
 
-15
 
-16
 
-5
 
-6
 
-6
 
-5
 
5122 Profits of fiscal monopolies
..
 
..
 
..
 
0
 
0
 
0
 
0
 
0
 
0
 
0
 
5123 Customs and import duties
..
 
..
 
..
 
252
 
247
 
259
 
311
 
365
 
392
 
398
 
5124 Taxes on exports
..
 
..
 
..
 
9
 
8
 
7
 
4
 
10
 
10
 
10
 
5125 Taxes on investment goods
..
 
..
 
..
 
0
 
0
 
0
 
0
 
0
 
0
 
0
 
5126 Taxes on specific services
..
 
..
 
..
 
0
 
59
 
105
 
101
 
130
 
143
 
150
 
5127 Other taxes on internat. trade and transactions
..
 
..
 
..
 
0
 
0
 
0
 
0
 
0
 
0
 
0
 
5128 Other taxes
..
 
..
 
..
 
0
 
0
 
0
 
0
 
0
 
0
 
0
 
5130 Unallocable between 5110 and 5120
..
 
..
 
..
 
0
 
0
 
0
 
0
 
0
 
0
 
0
 
5200 Taxes on use of goods and to perform activities
..
 
..
 
..
 
0
 
1
 
2
 
1
 
1
 
0
 
1
 
5210 Recurrent taxes
..
 
..
 
..
 
0
 
1
 
1
 
0
 
0
 
0
 
0
 
5211 Paid by households: motor vehicles
..
 
..
 
..
 
..
 
0
 
0
 
0
 
0
 
0
 
0
 
5212 Paid by others: motor vehicles
..
 
..
 
..
 
..
 
0
 
0
 
0
 
0
 
0
 
0
 
5213 Paid in respect of other goods
..
 
..
 
..
 
..
 
1
 
1
 
0
 
0
 
0
 
0
 
5220 Non-recurrent taxes
..
 
..
 
..
 
0
 
0
 
0
 
0
 
0
 
0
 
0
 
5300 Unallocable between 5100 and 5200
..
 
..
 
..
 
0
 
0
 
0
 
0
 
0
 
0
 
0
 
6000 Other taxes
..
 
..
 
..
 
0
 
0
 
0
 
0
 
0
 
0
 
0
 
6100 Paid solely by business
..
 
..
 
..
 
..
 
..
 
..
 
..
 
..
 
..
 
..
 
6200 Other
..
 
..
 
..
 
..
 
..
 
..
 
..
 
..
 
..
 
..
 
..
Not available
Note: Year ending 31st December.
The data are on a cash basis.
Figures exclude tax revenues collected by sub-national governments as the data are not available.
The resource tax and the tourist VAT refund registration fee (about 0.5% of GDP in 2016) are not included in tax revenues. These revenues are considered as non-tax revenues in accordance with the OECD classification, as set out in the Interpretative Guide in Annex A.
Disclaimer: http://oe.cd/disclaimer
Source: Revenue and Customs Service of Fiji.

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