CAPTION: FRCA CEO Jitoko Tikolevu. Photo: File.
All tax cases will now be fast tracked after the appointment of Honorable Justice Chandrasiri Kotigalage as the Tax Judge of the High Court.
Previously there has only been appointments of Tribunals to attend to tax matters ie. Court of Review for Income Tax and VAT Tribunal for VAT, under the respective Income Tax Act and VAT Decree.
With the changes in the administration of tax under the Tax Administration Decree (TAD), there are specific provisions in TAD for the establishment of the Tax Tribunal and Tax Court. The Tax Court is a Division of the High Court, whilst the Tax Tribunal is a subordinate Court to the Tax Court.
The Fiji Revenue and Customs Authority Board and Chief Executive Officer welcomed the establishment of the Tax Court and the appointment of the Tax Judge. It is also noted that this is the first in the history of Fiji’s judicial system that a Tax Court has been established and FRCA is appreciative of the Government’s support to ensure improvement in processes and delivery of services.
“FRCA is pleased to have Justice Kotigalage as the tax judge. His appointment will greatly assist in expediting tax matters that are pending in court,” said FRCA CEO Mr. Jitoko Tikolevu.
Mr. Tikolevu said “FRCA collects 90 percent of the government revenue and it is important for the cases relating to tax to be given priority”.
Justice Kotigalage’s appointment becomes effective from 26th February 2013.