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.
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.  p.
Download the document: ACT NO. 20 OF 2015