Apenisa Waqairadovu 
[File Photo]
A number of changes in the tax system will come into effect tomorrow, including an increased airport departure tax.
The Fiji Revenue and Customs Service says changes are being made following changes made to the budget policies.
The Airport Departure Tax (ADT) will be increased to $140 from $125.
The fees for applications and renewals of tax agents’ licenses will also increase.
The fee for new applications will increase from $436 to $500, while the fee for renewals will increase from $218 to $350.
Meanwhile, 40 cents per kilogram/litre of domestic excise duty or 15% import excise duty will be levied on sweet biscuits, imported fruit juices, ice cream, snacks obtained by roasting, frying, baking, swelling, etc., and sugar confectioneries.
It says the Social Responsibility Tax will be incorporated into the pay-as-you-earn tax structure, along with a five percent reduction for those earning above $270,000.
FRCS also says the Resident Interest Withholding Tax exemption on interest income less than $1,000 will be removed, while the RIWT exception, which is available to senior citizens, pensioners, or individuals with a gross annual income of $30,000, will still be available.
