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Environmental Levy Act 2015 (No. 20 of 2015).

Country/Territory
Fiji
Document type
Legislation
Date
2015
Source
FAO, FAOLEX
Long title
An Act to impose an environmental levy on prescribed service turnover and for related matters.
Subject
Environment gen.
Keyword
Environmental fees/charges
Geographical area
Oceania, Small Island Developing States
Abstract

This Act imposes a levy on services specified in the Schedule (prescribed services). A levy at the rate of six percent shall be levied on the turnover of any person conducting a business involving the provision of a prescribed service and the Environmental Levy is payable by the person to whom the prescribed service is provided. Levy shall be payable to the Chief Executive Officer and Commissioner of Inland Revenue. The Commissioner may make proper assessment in case of suspicion of that payment

Full text
English
Website
www.fiji.gov.fj

References - Legislation

Implemented by

Environment and Climate Adaptation Levy (Plastic Bags) Regulations 2017 (L.N. No. 61 of 2017).

Legislation | Fiji | 2017

Keyword: Environmental fees/charges, Climate change, Waste disposal

Source: FAO, FAOLEX

Amended by

Environmental Levy (Budget Amendment) Act 2017 (No. 36 of 2017).

Legislation | Fiji | 2017

Keyword: Environmental fees/charges, Special fund, Climate change, Management/conservation

Source: FAO, FAOLEX