- Laws of Fiji

Last Updated: 1 August 2024

[TAA 114] Cancellation of registration114

114

(1) A tax agent must notify the Board, in writing, if the tax agent ceases to carry on business as a tax agent.

(2) Notification under subsection (1) must be made within 7 consecutive days of ceasing to carry on business as a tax agent.

(3) A tax agent may apply to the Board, in the approved form, for cancellation of the agent's registration if the agent no longer wishes to be registered.

(4) The Board may cancel the registration of a tax agent if—

(a)the tax agent has notified the Board under subsection (1);
(b)the Board is satisfied that an application should have been made even though no application has been made under subsection (1);
(c)the tax agent has applied for cancellation of the agent's registration under subsection (3);
(d)a tax return prepared and filed with the CEO by the tax agent is false in any material particular, unless the tax agent establishes to the satisfaction of the Board that the false statement was not wilfully or negligently made;
(e)the tax agent is liable for a significant penalty or convicted of an offence under a tax law or is subject to an order under section 59;
(f)the agent becomes an undischarged bankrupt;
(g)the tax agent has failed to maintain his or her personal tax affairs in a satisfactory state;
(h)the tax agent has, for any other reason, ceased to be a fit and proper person to remain registered; or
(i)the tax agent has breached the code of conduct.

[subs (4) am Act 18 of 2015 s 10, effective 1 January 2016]

(5) The Board must give notice, in writing, of a decision of the Board's intention to cancel the registration of a tax agent.

(6) A tax agent dissatisfied with the Board's decision of the Board's intention to cancel his or her registration can challenge such notice of intention to cancel the registration only under section 82.

(7) Subject to subsection (8), the intention to cancel under subsection (5) or the actual cancellation of the registration under subsection (4) takes effect 30 consecutive days after the tax agent has been served with notice of intention to cancel or the actual cancellation.

(8) If a tax agent served with notice of intention to cancel or where actual cancellation has been effected, and such a tax agent gives, notice to the Board of his or her intention to appeal either the intention to cancel or where actual cancellation of his or her registration has been effected, such cancellation becomes effective if affirmed by the Tax Tribunal upon appeal.