Fiji Revenue and Customs Service says that the 10 cents plastic bag levy will not only be applicable to supermarkets but to all types of businesses using plastic bags and that has a cash register or a Point of Sale device.
This has been clarified by the Director for Corporate Services for Revenue and Customs Service, Fazrul Rahman in an interview with Fijivillage.
Rahman has also outlined the use of the Point of Sale device.
Rahman says the collections of the levy has the same mechanism as collecting VAT.
The Revenue and Customs Service says businesses will need to fill a Remittance Advice Form highlighting the number of plastic bags in the beginning of the month, the number of plastic bags provided to customers, also the number of plastic bags at the end of the month, and the total amount of Environmental Climate Adaptation Levy collected for that month.
Rahman says the levy is not applicable on plastic bags which forms an integral part of the product’s packaging such as plastic bags without handles as used to pack bread or plastic zip lock bags used for dispensing medicine.
Rahman has issued a stern warning that businesses will be required to add the plastic bags as a line item and must display a notice informing the consumers of the levy charged on plastic bags, and those who fail to do so commits an offence and liable to a fine not exceeding $25,000 or imprisonment not exceeding 10 years or both.