Magistrates Court convicts Singh’s Curry House restaurant for failing to issue a proper Tax Invoice

The Suva Magistrates Court has convicted Singh’s Curry House restaurant for failing to issue a proper Tax Invoice as required under the Value Added Tax Act 1991.

Deo Narayan Singh trading as Singh’s Curry House was charged after he failed to issue a proper tax invoice as required under the VAT Regulation 1991 to one of its customers on 30th June this year at its Morris Hedstrom City Centre outlet.

While sentencing Singh, Magistrate Priyantha Liyanage said that issuance of proper tax invoice is utmost importance when it comes to supply of goods and services to citizens.

He further stated that the tax invoice ensures the transparency of the payment of tax to the government charged by the business to the consumer and it is the right of the consumer to have a tax invoice of his or her transaction.

Fiji Revenue and Customs Service Chief Executive Officer,   Visvanath Das has welcomed the conviction by the court saying that this should serve as a deterrent to other businesses who are not issuing correct tax invoices to its customers.

Effective from 1st August this year, the maximum fine for this offence attracts a maximum penalty of $5,000 or 10 years imprisonment for a first offender; $15,000 or 10 years imprisonment for a second offender or $25,000 or 10 years imprisonment for a third offender or more.

Das says Revenue and Customs is clamping down on businesses and individuals who are involved in systematic tax evasion by not issuing proper tax invoices and under‑declaring their sales figures.

Revenue and Customs is also inviting businesses with a turnover of less than $1.5 million to take advantage of the Government’s current Tax Amnesty initiative and become compliant at the earliest without having to suffer penalties, fines and prosecutions.