Environmental Levy Act, 2015 (Fiji)

The Act imposes a levy at the rate of 6% on the turnover of any person conducting a business involving the provision of a prescribed service. The prescribed services are enumerated in Schedule 2 of the Act, which includes services related to hospitality, tourism and entertainment. The Environmental Levy is payable by the person to whom the prescribed service is provided. Notwithstanding this, the Environmental levy shall be payable and recoverable from the accountable person for the prescribed services. In case of suspected alteration, evasion, avoidance of liability for the levy, or hindering the Act in any respect, the Commission of Inland Revenue is given the power to disregard or vary the tampered dealings and make assessments as the Commissioner deems just and proper.