Application for Final Certificate for Film Tax Rebate

Application for Final Certificate for Film Tax Rebate

Page 1 of 6

Part I

Title

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Applicant Company

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Contact Person's Detail

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Contact Person's Detail

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Contact Person's Detail

Contact Person's Detail

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Contact Person's Detail

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Their name, full title, address, contact details including mobile numbers and email and TIN(if available). (Attach a separate sheet if necessary).

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Format: jpg, jpeg, png, gif, doc, docx, pdf and Size of a file should be less than 2MB.

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Format: jpg, jpeg, png, gif, doc, docx, pdf and Size of a file should be less than 2MB.

(if available)

(if available)

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Please note that if the answer to either of these questions is „yes‟ the film is ineligible for the Film Tax Rebate under Section 68(1) of the Income Tax (Film-making and Audio Visual Incentives) Regulations 2016 (“Regulations 2016”).

Part II

Film Details

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(in minutes)

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(or for an animated film, the date the production of the animated image commenced)

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If Yes (see Part II Attachments below)

Other Fiji Government tax incentives

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Please note that if the answer to either of these questions is „yes‟ the film is ineligible for the Film Tax Rebate under Section 4 and 68(2) of the Regulations 2016.

Section 70(1)(h)

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Section 70(1)(k)

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Part III

Qualifying Fiji Islands Production Expenditure (QFPE)

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Days

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F$

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F$

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Days

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F$

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F$

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Days

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F$

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F$

%

OR

F$

(a) a description of each budget item for example, producer’s fees, director’s fees, cast fees, crew fees, lighting department, camera department, special effects, land, property use);

(b) the amount of expenditure on each budget item;

(c) details of each service provider by budget item and their Tax Identification Number (TIN) (ie the names of the service provider, the dates the service has been provided or will be provided and the name of the country in which the service was provided);

(d) the location and period over which each service or good was provided; and

(e) the location and period of use of any land used in making the film.

(f) distinguish the expenditure incurred on film production activity carried out in Fiji from the expenditure incurred on film production activity outside of Fiji (ie QFPE should be distinguished from non-QFPE);

Under Section 78 expenditure incurred in foreign currencies must be converted into Fiji dollars using the average of exchange rates from the commencement of principal photography (or when the production of the animated image commences) to when the film is completed. In the case of a provisional certificate application the last available exchange rate prior to submission of the application will be acceptable as an estimate. If currency has been converted into Fiji dollars, please indicate the average currency exchange rate:
Exchange rate is the average of the rates over the period
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Please provide below or in an attachment, the name of all companies (as identified in the budget) providing goods/services in making the film that are associated with the applicant or any of its associate companies.
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Format: jpg, jpeg, png, gif, doc, docx, pdf and Size of a file should be less than 2MB.

Local (Fiji) Banker(s) of the company:

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Audit

Before the final budget expenditure statement can be reviewed by Film Fiji it must be audited by an independent Fiji auditor who is acceptable to Fiji Revenue & Customs Authority (FRCA) and who must sign a pro-forma statement verifying claimed QFPE. Where QFPE is within F$250,000 and F$60 million, the auditor must also verify the claimed QFPE as a percentage of total production expenditure.

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If Yes, please provide the proposed auditor’s contact details

Proposed auditor’s contact details

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Part IV

Audio Visual Agent(s) in Fiji

The company responsible for making the film must engaged Audio Visual Agent(s) in Fiji for areas of production. Please provide details of the Audio Visual Agent(s) that the applicant worked with.

Audio Visual Agent Details
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Confidentiality

Please note all information provided by the applicant will be held by Film Fiji on a strictly commercial-in-confidence basis. The information will also be provided to the Fiji Revenue and Customs Authority. It will also provide these information to particular members of the, Ministry of Industry, Trade and Tourism who are members of the Audio Visual Committee. These parties will treat all such information as in-confidence.

Statutory Declaration

Section 3 of the Fiji Statutory Declarations Act 1970 (Cap. 43) requires a statutory declaration to be made before a prescribed person. Examples of a prescribed person include the following: Legal Practitioner, Justice of the Peace, Judicial Officer or District Officer.

PART V

Attachments Checklist

CHECKLIST FOR PART I

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CHECKLIST FOR PART II

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CHECKLIST FOR PART III

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PART VI

Statutory Declaration of the Applicant for the Rebate

I,(1) , do solemnly and sincerely declare on behalf of (2) that the information contained in the application for a final certificate, and the documents attached to it, is correct and true in every particular and I make this solemn declaration by virtue of the Statutory Declarations Act 1970 (Cap.43), and subject to the penalties provided by that Act for the making of false statements in statutory declarations, conscientiously believing the statements contained in this declaration to be true in every particular.

(3)
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on the day of Before me, (4)

(5)
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1. Here insert name, address and office held in the applicant company of person making the declaration. This person should be authorised to make the declaration on behalf of the applicant company.

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2. Name of applicant company.

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Signature of person making the declaration. Format: jpg, jpeg, png, gif

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Signature of person before whom the declaration is made. Format: jpg, jpeg, png, gif

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5. Here insert title of person before whom the declaration is made.

6. Note: A penalty applies to the offence of making a false statement in a statutory declaration.