A proposed amendment to the Tax Administration Act 2009 will allow the Chief Executive Officer (CEO) of the Fiji Revenue and Customs Service (FRCS) to sell real property charged for unpaid taxes without first obtaining a High Court order, provided the taxpayer gives written consent.
The change is contained in the Tax Administration (Budget Amendment) Bill 2026, introduced in Parliament yesterday as part of the 2026-2027 National Budget.
Under Clause 2 of the Bill, Section 28 of the Principal Act will be amended by inserting a new subsection stating:
“Notwithstanding subsection (7), the CEO may, with the written consent of the taxpayer, sell any real property that is subject to a charge under this section without obtaining an order of the High Court.”
According to the Bill’s explanatory note, the amendment is intended to simplify the recovery of outstanding tax debts while reducing legal costs and administrative delays.
The explanatory note states:
“Clause 2 of the Bill amends section 28 of the Act to allow the Chief Executive Officer (CEO), with the written consent of a taxpayer, to sell real property that is subject to a tax charge without obtaining an order of the High Court, therefore facilitating the timely recovery of outstanding tax liabilities and reducing administrative and legal costs.”
If passed by Parliament, the amendment will come into force on 1 August 2026.
