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Tax judge to hasten pending cases before the courts

Tevita Vuibau
Thursday, March 21, 2013

A tax court has been established for the first time in the history of Fiji's judicial system.

This was revealed yesterday by the Fiji Revenue and Customs Authority following the appointment of Justice Chandrasiri Kotigalage as the tax judge.

With this appointment, FRCA says all tax cases pending before the courts will be fast-tracked.

Previously tribunals were appointed to attend to tax matters and these included the Court of Review for Income Tax and the VAT tribunal for VAT under the respective Income Tax Act and VAT Decree.

The tax court and a tax tribunal were established in line with provisions in the Tax Administration Decree (TAD). The tax court is a division of the High Court while the tax tribunal is a subordinate to the High Court.

FRCA chief executive officer Jitoko Tikolevu welcomed the establishment of a tax court and the appointment of the new tax judge saying that the authority appreciated 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," Mr Tikolevu said in a statement yesterday.

He said FRCA collected a large portion of government revenue and needed to treat the cases importantly.

"FRCA collects 90 per cent of the government revenue and it is important for cases relating to tax to be given top priority," he said.

Justice Kotigalage's appointment became effective on February 26.