Environment and Climate Adaptation Levy Act 2015 (No 20 of 2015) [also known as] Environmental Levy Act 2015: An act to impose and environmental levy on prescribed service turnover and for related matters; Act No. 20 of 2015 [ECAL]

Environment Management Act 2005: Act No 1. of 2005; An act for the protection of the natural resources and for the control and management of developments, waste management and pollution control and for the establishment of a national environment council and for related matters; Act No. 1 of 2005

17/03/2005

Climate Action Trust Fund Act 2017: (No 6 of 2017)

14/02/2017

23/11/2015

Subject to the provisions of this Act, a levy at the rate of 6% shall be levied on the turnover of any person conducting a business involving the provision of a prescribed service.(2) The Environmental Levy is payable by the person to whom the prescribed service is provided.(3) Notwithstanding subsection (2), the Environmental Levy shall be payable and recoverable from the accountable person in accordance with section 4.(4) The Environmental Levy imposed under subsection (1) shall— (a) not be subject to the Value Added Tax imposed under the Value Added Tax Decree 1991; and (b) be shown separately on the tax invoice.

Author: Fiji

Citation: Fiji. (2015). Environment and Climate Adaptation Levy Act 2015 (No 20 of 2015) [also known as] Environmental Levy Act 2015: An act to impose and environmental levy on prescribed service turnover and for related matters; Act No. 20 of 2015 [ECAL]. Suva, Fiji: Government of Fiji. [6] p.

Download the document: ACT NO. 20 OF 2015