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UPDATES TO BE INCLUDED IN THE REVISED EDITION OF THE LAWS OF FIJI January 25, 2021
* indicates that this has been uploaded onto the Consolidated Laws section of the Laws of Fiji website. 1
2021 UPDATES TO BE INCLUDED IN THE REVISED EDITION OF THE LAWS OF FIJI
Vol. Law Act/LN
No.
Amended Consequentially
amended
Repealed/ Revoked Commenced
3 Accident Compensation
Accident Compensation (Budget
Amendment) Act 2020*
Act 24 of
2020
Accident
Compensation Act
2017
NA NA 1 Aug 2020
Accident Compensation (Levies)
(Amendment) Regulations 2020*
LN 58 of
2020
Accident
Compensation
(Levies) Regulations
2017
NA NA 1 Aug 2020
4 Adoption
Adoption Act 2020 Act 37 of
2020
NA NA Adoption of Infants Act
1944
Has not
commenced
9 Airport Departure Tax
Airport Departure Tax (Budget
Amendment) Act 2020
Act 19 of
2020
Airport Departure Tax
Act 1986
NA NA 1 Aug 2020
Airport Departure Tax (Amendment)
Regulations 2020
LN 64 of
2020
Airport Departure Tax
Regulations 1986
NA NA 1 Aug 2020
5 Appropriation
2020-2021 Appropriation Act 2020 Act 12 of
2020
NA NA NA 1 Aug 2020
8 Business Licensing
Business Licensing (Repeal) Act 2020 Act 28 of
2020
NA Companies Act
2015
Land Transfer Act
1971
Liquor Act 2006
Medical and Dental
Practitioner Act
2010
Methylated Spirits
Business Licensing
Act 1976 and any
subsidiary legislation
made thereunder
Shop (Regulation of
Hours) Act 2016
1 Aug 2020
UPDATES TO BE INCLUDED IN THE REVISED EDITION OF THE LAWS OF FIJI January 25, 2021
* indicates that this has been uploaded onto the Consolidated Laws section of the Laws of Fiji website. 2
Vol. Law Act/LN
No.
Amended Consequentially
amended
Repealed/ Revoked Commenced
Act 1962
National Fire
Service Act 1994
Pharmacy
Profession Act
2011
Public Safety Act
1920
Tax Administration
Act 2009
Tobacco Control
Act 2010
Advertisement
Regulations 1962
Banaban (Copra)
Regulations 1958
Banaban (Copra
Cess) Regulations
1958
Employment
Relations
(Employment
Agencies)
Regulations 2008
Environment
Management
(Waste Disposal
and Recycling)
Regulations 2007
Financial
Transactions
Reporting
Regulations 2007
Labasa Town
(Noise Prevention
and Abatement)
UPDATES TO BE INCLUDED IN THE REVISED EDITION OF THE LAWS OF FIJI January 25, 2021
* indicates that this has been uploaded onto the Consolidated Laws section of the Laws of Fiji website. 3
Vol. Law Act/LN
No.
Amended Consequentially
amended
Repealed/ Revoked Commenced
By-laws 2002
Lami (Commercial
Vehicles Stand)
By-laws 1979
Lautoka
(Advertisement)
Regulations 1964
Lautoka
(Handicraft Market)
By-laws 1985
Lautoka City
(Noise Prevention
and Abatement)
By-laws 1995
Land Transport
(Vehicles
Registration and
Construction)
Regulations 2000
Land Transport
(Driver)
Regulations 2000
Market Regulations
1947
Nadi Town (Noise
Prevention and
Abatement) By-
laws 1997
Nasinu Town
Council (Hawkers)
By-laws 2001
Nasinu Town
Council By-laws
2001
Nasinu Traffic
Regulations 2010
UPDATES TO BE INCLUDED IN THE REVISED EDITION OF THE LAWS OF FIJI January 25, 2021
* indicates that this has been uploaded onto the Consolidated Laws section of the Laws of Fiji website. 4
Vol. Law Act/LN
No.
Amended Consequentially
amended
Repealed/ Revoked Commenced
National Fire
Service (Fees and
Charges)
Regulations 2003
Navua Rural Local
Authority (Garbage
Removal and
Disposal) By-laws
2012
Rakiraki (Market)
By-laws 2011
Sigatoka (Market
and
Merchandising) By-
laws 1985
Suva (Market) By-
laws 1991
Tavua Town By-
laws 1993
Tobacco Control
Regulations 2012
Wages (Garment
Industry)
Regulations 2015
Wages
(Manufacturing
Industry)
Regulations 2015
Wages (Printing
Trades)
Regulations 2015
Wages (Security
Services)
Regulations 2015
7 Charitable Trusts
UPDATES TO BE INCLUDED IN THE REVISED EDITION OF THE LAWS OF FIJI January 25, 2021
* indicates that this has been uploaded onto the Consolidated Laws section of the Laws of Fiji website. 5
Vol. Law Act/LN
No.
Amended Consequentially
amended
Repealed/ Revoked Commenced
Declaration of Charitable Purpose LN 78 of
2020
NA NA NA 1 Sep 2020
4 Citizenship of Fiji
Citizenship of Fiji (Amendment) Act
2020
Act 35 of
2020
Citizenship of Fiji Act
2009
NA NA Has not
commenced
7 Companies
Companies (Amendment) Act 2020 Act 33 of
2020
Companies Act 2015 Charitable Trusts Act
1945
NA 11 Sep 2020
(LN 80 of 2020)
Companies (Wholesale Corporate
Bonds) Regulations 2021
LN 5 of
2021
NA NA NA 22 Jan 2021
5 Corrections Service
Fiji Corrections Service Commissioner’s
Order No. 028*
LN 48 of
2020
NA NA NA 29 Apr 2011
Fiji Corrections Service Commissioner’s
Order No. 029*
LN 49 of
2020
NA NA NA 1 Dec 2016
NA COVID-19 Response (Home Loan
Assistance)
COVID-19 Response (Home Loan
Assistance) Act 2020
Act 43 of
2020
NA Fiji National
Provident Fund Act
2011
NA 15 Dec 2020
10 Customs
Customs (Budget Amendment) Act
2020*
Act 20 of
2020
Customs Act 1986 NA NA 1 Aug 2020
Customs (Amendment) Regulations
2020
LN 55 of
2020
Customs Regulations
1986
NA NA 18 Jul 2020
Customs (Prohibited Imports and
Exports) (Amendment) Regulations
2020
LN 70 of
2020
Customs (Prohibited
Imports and Exports)
Regulations 1986
NA NA 1 Aug 2020
Customs (Prohibited Imports and
Exports) (Amendment) (No. 2)
LN 109
of 2020
Customs (Prohibited
Imports and Exports)
1 Jan 2021
UPDATES TO BE INCLUDED IN THE REVISED EDITION OF THE LAWS OF FIJI January 25, 2021
* indicates that this has been uploaded onto the Consolidated Laws section of the Laws of Fiji website. 6
Vol. Law Act/LN
No.
Amended Consequentially
amended
Repealed/ Revoked Commenced
Regulations 2020 Regulations 1986
10 Customs Tariff
Customs Tariff (Budget Amendment)
Act 2020
Act 21 of
2020
Customs Tariff Act
1986
NA NA 18 Jul 2020
Customs Tariff (Amendment) (No. 3)
Act 2020
Act 44 of
2020
Customs Tariff Act
1986
NA NA 18 Jul 2020
9 Environment and Climate Adaptation
Levy
Environment and Climate Adaptation
Levy (Budget Amendment) Act 2020*
Act 18 of
2020
Environment and
Climate Adaptation
Levy Act 2015
NA NA 1 Aug 2020
19 Environment Management
Environment Management
(Amendment) Act 2020
Act 42 of
2020
Environment
Management Act
2005
NA NA 1 Jan 2021
Environment Management (Polystyrene
Products Exemptions) Regulations 2021
LN 1 of
2021
NA NA NA 1 Jan 2021
10 Excise
Excise (Budget Amendment) Act 2020* Act 22 of
2020
Excise Act 1986 NA NA 18 Jul 2020
3 Fiji National Provident Fund
Fiji National Provident Fund (Budget
Amendment) Act 2020
Act 27 of
2020
Fiji National
Provident Fund Act
2011
NA NA 1 Aug 2020 –
section 3 only,
remainder have
not commenced
13 Fiji National University
Fiji National Training Levy (Amendment)
Order 2020
LN 51 of
2020
Fiji National Training
Levy Order 1988
NA NA 30 Jun 2020
UPDATES TO BE INCLUDED IN THE REVISED EDITION OF THE LAWS OF FIJI January 25, 2021
* indicates that this has been uploaded onto the Consolidated Laws section of the Laws of Fiji website. 7
Vol. Law Act/LN
No.
Amended Consequentially
amended
Repealed/ Revoked Commenced
3 Fiji Revenue and Customs Service
Fiji Revenue and Customs Service
(Amendment) Act 2020
Act 39 of
2020
Fiji Revenue and
Customs Service Act
1998
NA NA 1 Sep 2020
3 Fijian Competition and Consumer
Commission
Fijian Competition and Consumer
Commission (Budget Amendment) Act
2020*
Act 29 of
2020
Fijian Competition
and Consumer
Commission Act
2010
Customs Act 1986
Value Added Tax
Act 1991
Customs
(Infringement
Notices)
Regulations 2018
Tax Administration
(Infringement
Notices)
Regulations 2018
NA 1 Aug 2020
Fijian Competition and Consumer
Commission (Price Control) (Petroleum
Prices) (No. 7) Order 2020*
LN 60 of
2020
NA NA Fijian Competition and
Consumer
Commission (Price
Control) (Petroleum
Prices) (No. 6) Order
2020
1 Aug 2020
Fijian Competition and Consumer
Commission (Price Control) (Petroleum
Prices) (No. 8) Order 2020*
LN 77 of
2020
NA NA Fijian Competition and
Consumer
Commission (Price
Control) (Petroleum
Prices) (No. 7) Order
2020
1 Sep 2020
Fijian Competition and Consumer
Commission (Price Control) (Petroleum
Prices) (No. 9) Order 2020
LN 89 of
2020
NA NA Fijian Competition and
Consumer
Commission (Price
Control) (Petroleum
Prices) (No. 8) Order
2020
1 Oct 2020
UPDATES TO BE INCLUDED IN THE REVISED EDITION OF THE LAWS OF FIJI January 25, 2021
* indicates that this has been uploaded onto the Consolidated Laws section of the Laws of Fiji website. 8
Vol. Law Act/LN
No.
Amended Consequentially
amended
Repealed/ Revoked Commenced
Fijian Competition and Consumer
Commission (Price Control) (Petroleum
Prices) (No. 10) Order 2020
LN 93 of
2020
NA NA Fijian Competition and
Consumer
Commission (Price
Control) (Petroleum
Prices) (No. 9) Order
2020
1 Nov 2020
Fijian Competition and Consumer
Commission (Price Control) (Petroleum
Prices) (No. 11) Order 2020
LN 94 of
2020
NA NA Fijian Competition and
Consumer
Commission (Price
Control) (Petroleum
Prices) (No. 10) Order
2020
1 Dec 2020
Fijian Competition and Consumer
Commission (Price Control) (Petroleum
Prices) (No. 12) Order 2020
LN 104
of 2020
NA NA Fijian Competition and
Consumer
Commission (Price
Control) (Petroleum
Prices) (No. 11) Order
2020
1 Jan 2021
Fijian Competition and Consumer
Commission (Rent Increase Restriction
on Residential and Ground Rent) Order
2020
LN 108
of 2020
NA NA NA 1 Jan 2021
5 Financial Management
Finance (Amendment) Instructions
2020*
LN 56 of
2020
Finance Instructions
2010
NA NA 21 Jul 2020
Procurement (Amendment) Regulations
2020*
LN 73 of
2020
Procurement
Regulations 2010
NA NA 6 Aug 2020
4 Immigration
Immigration (Amendment) Act 2020 Act 34 of
2020
Immigration Act 2003 NA NA Has not
commenced
9 Income Tax
Income Tax (Budget Amendment) Act
2020
Act 14 of
2020
Income Tax Act 2015 NA NA 1 Aug 2020
UPDATES TO BE INCLUDED IN THE REVISED EDITION OF THE LAWS OF FIJI January 25, 2021
* indicates that this has been uploaded onto the Consolidated Laws section of the Laws of Fiji website. 9
Vol. Law Act/LN
No.
Amended Consequentially
amended
Repealed/ Revoked Commenced
Income Tax (Amendment) (No. 3) Act
2020
Act 38 of
2020
Income Tax Act 2015 NA NA 15 December
2020
Income Tax (Exempt Income)
(Amendment) Regulations 2020
LN 61 of
2020
Income Tax (Exempt
Income) Regulations
2016
NA NA 1 Apr 2020 –
regulation 2(a)
only, remainder
1 Aug 2020
Income Tax (Rates of Tax and Levies)
(Amendment) Regulations 2020
LN 62 of
2020
Income Tax (Rates of
Tax and Levies)
Regulations 2016
NA NA 1 Aug 2020
Income Tax (Depreciation Rates)
(Amendment) (No. 2) Regulations 2020
LN 63 of
2020
Income Tax
(Depreciation Rates)
Regulations 2016
NA NA 1 Aug 2020
Income Tax (Hotel Investment
Incentives) (Amendment) (No. 2)
Regulations 2020
LN 66 of
2020
Income Tax (Hotel
Investment
Incentives)
Regulations 2016
NA NA 1 Apr 2020
Income Tax (Residential Housing
Development Package) (Amendment)
Regulations 2020
LN 67 of
2020
Income Tax
(Residential Housing
Development
Package)
Regulations 2016
NA NA 1 Aug 2020
Income Tax (Other Incentives)
(Amendment) (No. 2) Regulations 2020
LN 68 of
2020
Income Tax (Other
Incentives)
Regulations 2018
NA NA 1 Apr 2020 –
regulation 3 in
relation only to
FNPF employer
additional
contributions,
remainder 1 Aug
2020
Income Tax (Medical Investment
Incentives) (Amendment) Regulations
2020
LN 69 of
2020
Income Tax (Medical
Investment
Incentives)
Regulations 2016
NA NA 1 Aug 2020
Income Tax (Subdivision of Land
Incentives) Regulations 2020
LN 71 of
2020
NA NA NA 1 Aug 2020
Income Tax (Government Building LN 72 of NA NA NA 1 Aug 2020
UPDATES TO BE INCLUDED IN THE REVISED EDITION OF THE LAWS OF FIJI January 25, 2021
* indicates that this has been uploaded onto the Consolidated Laws section of the Laws of Fiji website. 10
Vol. Law Act/LN
No.
Amended Consequentially
amended
Repealed/ Revoked Commenced
Investment Incentives) Regulations
2020
2020
Income Tax (Other Incentives)
(Amendment) (No. 3) Regulations 2020
LN 75 of
2020
Income Tax (Other
Incentives)
Regulations 2018
NA NA 20 Aug 2020
11 Local Government
Local Government (Budget
Amendment) Act 2020
Act 25 of
2020
Local Government
Act 1972
NA NA 1 Aug 2020
Savusavu (Car Park) By-laws 2021 LN 3 of
2021
NA NA NA 19 Jan 2021
17 Maritime Transport
Maritime Transport (Amendment) Act
2019*
Act 26 of
2019
Maritime Transport
Act 2013
NA NA 1 Mar 2020
(LN 13 of 2020)
19 Natural Disaster Management
Natural Disaster (Tropical Cyclone
Yasa) Regulations 2020
LN 101
of 2020
NA NA NA 16 Dec 2020
18 Offshore Fisheries Management
Offshore Fisheries Management
(Amendment of Schedule 2A) Notice*
LN 76 of
2020
Offshore Fisheries
Management
Regulations 2014
NA NA 1 Aug 2020
19 Ozone Depleting Substances
Ozone Depleting Substances
(Amendment) Act 2020
Act 40 of
2020
Ozone Depleting
Substances Act 1998
NA NA 1 Jan 2021
4 Passports
Passports (Amendment) Act 2020 Act 36 of
2020
Passports Act 2002 Biosecurity Act
2008
Citizenship of Fiji
Act 2009
Fiji Independent
NA Has not
commenced
UPDATES TO BE INCLUDED IN THE REVISED EDITION OF THE LAWS OF FIJI January 25, 2021
* indicates that this has been uploaded onto the Consolidated Laws section of the Laws of Fiji website. 11
Vol. Law Act/LN
No.
Amended Consequentially
amended
Repealed/ Revoked Commenced
Commission
Against Corruption
Act 2007
Fiji National
Provident Fund Act
2011
Immigration Act
2003
Registration of
Skilled
Professionals Act
2016
Sea Ports
Management Act
2005
Security Industry
Act 2010
Tax Administration
Act 2009
Tertiary
Scholarship and
Loans Act 2014
Value Added Tax
Act 1991
Accident
Compensation
(Employment
Accidents)
Regulations 2018
Accident
Compensation
(School Accidents)
Regulations 2018
Customs
(Infringement
Notices)
UPDATES TO BE INCLUDED IN THE REVISED EDITION OF THE LAWS OF FIJI January 25, 2021
* indicates that this has been uploaded onto the Consolidated Laws section of the Laws of Fiji website. 12
Vol. Law Act/LN
No.
Amended Consequentially
amended
Repealed/ Revoked Commenced
Regulations 2018
Excise
(Infringement
Notices)
Regulations 2018
Fiji Revenue and
Customs Service
(Information
Sharing)
Regulations 2019
Immigration
Regulations 2007
Income Tax
(Exempt Income)
Regulations 2016
Land Transport
(Traffic
Infringement
Notice)
Regulations 2017
Ozone Depleting
Substances
Regulations 2010
Tax Administration
(Infringement
Notices)
Regulations 2018
20 Pharmacy Profession
Pharmacy Profession (Amendment) Act
2020
Act 31 of
2020
Pharmacy Profession
Act 2011
NA NA 8 Sep 2020
15 Public Health
Public Health (Amendment) (No. 2) Act
2020
Act 30 of
2020
Public Health Act
1935
NA NA 5 Oct 2020
(LN 90 of 2020)
Public Health (Infectious Diseases) LN 74 of Public Health NA NA 23 July 2020
UPDATES TO BE INCLUDED IN THE REVISED EDITION OF THE LAWS OF FIJI January 25, 2021
* indicates that this has been uploaded onto the Consolidated Laws section of the Laws of Fiji website. 13
Vol. Law Act/LN
No.
Amended Consequentially
amended
Repealed/ Revoked Commenced
(Amendment) Regulations 2020 2020 (Infectious Diseases)
Regulations 2020
15 Public Hospitals and Dispensaries
Public Hospitals and Dispensaries
(Amendment) Regulations 2020
LN 102
of 2020
Public Hospitals and
Dispensaries
Regulations 1955
NA NA 23 Dec 2020
3 Reserve Bank of Fiji
Reserve Bank of Fiji (Budget
Amendment) Act 2020*
Act 23 of
2020
NA NA NA 1 Aug 2020
9 Service Turnover Tax
Service Turnover Tax (Repeal) Act
2020
Act 17 of
2020
NA Environment and
Climate Adaptation
Levy Act 2015
Fiji International
Event Act 2014
Fiji Revenue and
Customs Service
Act 1998
Tax Administration
Act 2009
Income Tax (Film-
making and Audio-
visual Incentives)
Regulations 2016
Tax Administration
(Electronic Fiscal
Device)
Regulations 2017
Service Turnover Tax
Act 2012
1 Aug 2020
10 Stamp Duties
Stamp Duties (Repeal) Act 2020 Act 16 of
2020
NA Bankruptcy Act
1944
Biosecurity Act
Stamp Duties Act
1920 and any
subsidiary legislation
1 Aug 2020
UPDATES TO BE INCLUDED IN THE REVISED EDITION OF THE LAWS OF FIJI January 25, 2021
* indicates that this has been uploaded onto the Consolidated Laws section of the Laws of Fiji website. 14
Vol. Law Act/LN
No.
Amended Consequentially
amended
Repealed/ Revoked Commenced
2008
Companies Act
2015
Consumer Credit
Act 1999
Diplomatic
Privileges and
Immunities Act
1971
Employment
Relations Act 2007
Fiji Development
Bank Act 1966
Fiji Revenue and
Customs Service
Act 1998
Fijian Competition
and Consumer
Commission Act
2010
Land Development
Act 1961
Land Sales Act
1974
Legal Practitioners
Act 2009
Maritime Safety
Authority of Fiji Act
2009
Mining Act 1965
National Bank of
Fiji Restructuring
Act 1996
National Trust of
Fiji Act 1970
Personal Property
made thereunder
UPDATES TO BE INCLUDED IN THE REVISED EDITION OF THE LAWS OF FIJI January 25, 2021
* indicates that this has been uploaded onto the Consolidated Laws section of the Laws of Fiji website. 15
Vol. Law Act/LN
No.
Amended Consequentially
amended
Repealed/ Revoked Commenced
Securities Act 2017
Petroleum
(Exploration and
Exploitation) Act
1978
Posts and
Telecommunication
s Act 1989
Preservation of
Objects of
Archaeological and
Palaeontological
Interest Act 1940
Proceeds of Crime
Act 1997
Property Law Act
1971
Sugar Cane
Growers Fund Act
1984
Television Act
1992
Value Added Tax
1991
Water Authority of
Fiji Act 2007
Agricultural
Landlord and
Tenant (Tribunal
Procedure)
Regulations 1967
Bankruptcy (Fees)
Rules 1969
Companies
(Penalties)
Regulations 2015
UPDATES TO BE INCLUDED IN THE REVISED EDITION OF THE LAWS OF FIJI January 25, 2021
* indicates that this has been uploaded onto the Consolidated Laws section of the Laws of Fiji website. 16
Vol. Law Act/LN
No.
Amended Consequentially
amended
Repealed/ Revoked Commenced
Companies
Regulations 2015
Consumer Credit
Regulations 2009
Fiji Development
Bank (Forms)
Regulations 1967
High Court Rules
1988
Income Tax (Film-
making and Audio-
visual Incentives)
Regulations 2016
iTaukei Land Trust
(Leases and
Licences)
Regulations 1984
Legal Practitioners
(Non-Contentious
Business) Rules
2004
Mining Regulations
1966
Proceeds of Crime
(Management and
Disposal of
Property)
Regulations 2012
State Lands
(Leases and
Licences)
Regulations 1980
Tax Administration
(Infringement
Notices)
Regulations 2018
UPDATES TO BE INCLUDED IN THE REVISED EDITION OF THE LAWS OF FIJI January 25, 2021
* indicates that this has been uploaded onto the Consolidated Laws section of the Laws of Fiji website. 17
Vol. Law Act/LN
No.
Amended Consequentially
amended
Repealed/ Revoked Commenced
9 Tax Administration
Tax Administration (Budget
Amendment) Act 2020
Act 13 of
2020
Tax Administration
Act 2009
NA NA 1 Aug 2020
Tax Administration (Electronic Fiscal
Device) (Amendment) (No. 2)
Regulations 2020
LN 57 of
2020
Tax Administration
(Electronic Fiscal
Device) Regulations
2017
NA NA 1 Apr 2020
Tax Administration (Electronic Fiscal
Device) (Amendment) (No. 3)
Regulations 2020
LN 65 of
2020
Tax Administration
(Electronic Fiscal
Device) Regulations
2017
NA NA 1 Aug 2020
9 Telecommunications
Telecommunications (Budget
Amendment) Act 2020*
Act 26 of
2020
Telecommunications
Act 2008
NA NA 1 Aug 2020
Telecommunications (Amendment) (No.
2) Act 2020
Act 41 of
2020
Telecommunications
Act 2008
NA NA 15 Dec 2020
9 Television
Television (Amendment) Act 2020 Act 32 of
2020
Television Act 1992 Media Industry
Development Act
2010
Television (Cross-
Carriage of
Designated
Events) Act 2014
NA 11 Sep 2020
(LN 79 of 2020)
8 Trade Standards And Quality Control
Trade Standards (Household Electric
Refrigerating Appliances) (Amendment)
Order 2020
LN 92 of
2020
Trade Standards
(Household Electric
Refrigerating
Appliances) Order
2007
NA NA 23 Oct 2020
Trade Standards (Steel Reinforcing LN 110 NA NA NA 1 Jan 2021
UPDATES TO BE INCLUDED IN THE REVISED EDITION OF THE LAWS OF FIJI January 25, 2021
* indicates that this has been uploaded onto the Consolidated Laws section of the Laws of Fiji website. 18
Vol. Law Act/LN
No.
Amended Consequentially
amended
Repealed/ Revoked Commenced
Materials) Order 2020 of 2020
Trade Standards (Steel Reinforcing
Materials) (Amendment) Order 2021
LN 4 of
2021
Trade Standards
(Steel Reinforcing
Materials) Order
2020
NA NA 1 Jan 2021
9 Value Added Tax
Value Added Tax (Budget Amendment)
Act 2020*
Act 15 of
2020
Value Added Tax
1991
NA NA 1 Aug 2020