FIRCA Needs a Shake Up


One of the most important institutions which directly impinges on the daily lives of the Fiji Islanders that has escaped a major shake up or scrutiny since the coup is FIRCA, the Fiji Islands Revenue and Customs Authority.
Instead, it is under the jurisdiction of an interim Cabinet minister who lied to parliament and who had sought to dodge paying legitimate tax on his secret millions. Moreover, he is yet to provide a comprehensive and conclusive explanation to the public, especially to the Indo-Fijians, about the mystery surrounding his $2million in a private Sydney bank account in Australia, and what he has done with his fistful of dollars.
The interim minister is Mahendra Chaudhry, the leader of the Fiji Labour Party, a former Prime Minister of Fiji, and currently finance minister. As I revealed, over $700,000 of that money was clandestinely channelled into his account by the Indian Consulate-General in Sydney, with or without the knowledge of the Indian government, by one mysterious Indian Santa Claus – by the name of Harbhajan Lal of Haryana in India.
Just imagine if the leader of the Australian Labor Party and a former Prime Minister of Australia had been hiding $2million in our own banks here, and a part of that money had been secretly transferred through the New Zealand High Commission in Fiji? We would have, mostly likely, accused the Australian labor leader of money laundering, and would have instituted a criminal investigation into his millions.
In February 2008, I had written a two page letter to the interim Prime Minister Commodore Frank Bainimarama calling to his attention Mr Chaudhry’s attempted tax evasion, the gross abuse of power on the part of some of the FIRCA board members in their search for the mole or moles who had leaked Mr Chaudhry’s tax records, and that one of FIRCA’s own consultant was allegedly owing over $630,000 to FIRCA, and indirectly, to the taxpayers.
The consultant was paid $630,000 in consulting fees which he got from the Reserve Bank of Fiji and FIRCA over the period June 2004 and October 2007. The letter to Commodore Bainimarama was curtly acknowledged but nothing was done. Instead, the Fiji Sun publisher Russell Hunter was deported to Australia. And the interim minister is still in Cabinet, now embroiled in a new war of words with his critics over the water bottling tax.
During the stand-off between the water bottling companies and Mr Chaudhry over 20 per cent exercise and 20 per cent litre export taxes, a memo surfaced from inside FIRCA, which was sent to Mr Chaudhry by the same consultant who allegedly owed $630,000 to FIRCA. It concerned the Natural Waters of Viti Ltd or Fiji Water, for shorthand.
The memo dated 3 September 2007 to Mr Chaudhry from the FIRCA consultant notes as follows: “Appendix 2 to the letter corresponds with the expert recommendations of Mr Lyne, a leading New Zealand valuer. In the event of dispute by the taxpayer as to the relevance of what is required on the basis of those recommendations, or as to the existence on availability of information requested, it will be necessary to engage the services of Mr Lyne.”
The valuer, it has been established, is Brendan Lyne, a director of Thorton Corporate Finance, of Auckland, New Zealand.
The memo to Mr Chaudhry from the FIRCA consultant also notified him (Mr Chaudhry) that, “A Formal Demand signed by the Acting CEO, FIRCA (then Parmod Archary), this morning, directed to the above company (Natural Waters of Viti Ltd). In view of the detail required, a month for compliance has been given. This is to avoid the obstacle which has arisen in other cases of formal demands of FIRCA not being able to be enforced, having regard to the view of the Courts as to what is an adequate time frame for compliance”.
The FIRCA consultant pointed out that documentation required was very extensive and detailed, and doubt would require substantial effort to collect and collate, and to transmit the same. “The time allowed for provisions reflects these realities. If it did not, the Formal Demand would be open to legal challenge,” he emphasized, and went on to note: “In default of compliance with the request or upon same not being satisfactorily answered, consideration will be given to revocation.”
On 3 September 2007 Mr Archary sent to the company secretary of the Natural Waters in Lautoka, a letter and attachments, which contained an exhaustive list of information required by FIRCA. He informed the company secretary: “As you will be aware, there are provisions contained in the above laws and in the above agreement which enable the Authority (FIRCA) to require production by the company of information relevant to the grant of concessions. Paragraph 3(d) of the concession letter of 5th October 1995 requires your company to make available information as and when required by inter alia the Department of Customs and Excise and Inland Revenue Department, both of which entities have been assimilated into the Fiji Islands Revenue & Customs Authority”.
Mr Achary also pointed out that the fifth schedule to the Income Tax Act at paragraph 7 provided for termination of concessions by the Minister of Finance on the recommendation of the Commissioner of Inland Revenue if inadequate information was furnished to the Commissioner. Furthermore, “I require to be informed as to the true profitability, since the inception of concessions, of your company and related companies. This information is required to verify the ongoing extent of diminution of the tax base by the concessions granted, and to enquire into the issue of possible Transfer Pricing by your company. The information required is detailed in Annexure B hereto”. The company was given 30 days to supply the information, for the years since 1997 to date.
The 5th October 1995 letter in Annexure B (re: DESIGNATION AS A TAX FREE FACTORY) was from Ratu Isoa Gavidi, the then director and chief executive of the Fiji Trade and Investment Board, to the then shareholder and managing director Janusz Kub of Mineral Waters of Fiji Ltd, who then had a 19 per cent share in the company, along with Wakaya Group Ltd (52%), Mr Kub’s wife Mama’o Henre (20%) and Hayward Marlboro Group Inc of USA (9%).
The letter had informed Mr Kubs of the Government’s designation of Mineral Waters of Fiji a TFF subject to requirements, and also of the list of concessions granted and that there would be “No income tax payable on corporate tax for a period of 13 years, provided the conditions of the 5th Schedule of the Income tax Act are met”. He was however warned that, “Punitive fines will be imposed if your company fails to comply with the terms and conditions of approval. This may led to the revocation of your approval by the Minister. His decision shall be final and shall not be challenged in any Court.”
In October 1997 Mr Kubs sold his shares to the Canadian businessman David Gilmour only to sue him later for allegedly misleading him (Mr Kubs) of the company’s performance and pressuring him (Mr Kubs) to sell his shares. In 2004 Mr Gilmour sold the company to Roll International, a privately owned company owned by the Hollywood couple Stewart and Lynda Resnick.
During the trial in Fiji’s Supreme Court in 2005, Mr Kubs had claimed that Fiji did not benefit from the profits made from marketing of Fiji Water overseas despite its popularity. Mr Kubs lost his court case.
Meanwhile, the information required from Natural Waters and Fiji Water and any associated companies, as contained in the letter of 3 September 2007, and dating after 1997, were as follows: audited financial statements (if audited financial statements do not exist then the final signed financial statements including notes and accounting policies); supporting management financial statements with reconciliation to the audited financial statements; taxation returns, no matter where filed; any and all business plans, strategic plans and marketing plans; any and all forecasts, budgets and projections; product margin reports, analysis and data; any reports that discuss/analyse competitors and competitive threats; board minutes that discuss/analyze competitors and competitive threats; board minutes and management reports.
The company was also required to provide correspondence and any and all information supplied to bankers and other providers of finance in support of or seeking finance; any analysis and documentation regarding the capital expenditure in the year ended 31 December 2000 undertaken by Natural Waters; particulars of abnormal and non-recurring items in each financial year; details of shareholders remuneration and rewards received by associated persons and shareholder employees; details of any personal or non-business transactions/expenses in the financial statements for the period; copies of the auditors work papers and taxation advisors work papers; any and all information provided to the Resnick family, or their interests (together “the Resnicks”) on purchase of Mr Gilmour’s interests in both Natural Waters and Fiji Water LLC. This included (but is not limited to) due diligence data, that was made available to the Resnicks and/or any other prospective purchaser(s). This should include profitability forecasts, business valuations, customer lists (by volume and revenue) and product margin data.
Continuing, the letter demanded as follows: the sale and purchase agreements with the Resnicks for the sale of Natural Waters and Fiji Water LLC. This should include any and all agreements and ancillary agreements at any time between the Resnicks interest and Mr Gilmour’s interests (and associated entities) in Natural Waters, Fiji Water LLC, Fiji Water Holdings LLC and associated entities; copies of any or all business or share valuations.
The letter also noted that “All of the information requested below is for the years since 1997 to date, (“The Period”), unless otherwise stated. Specially for Natural Waters, FIRCA also required the details and supporting documents for major expense categories and in particular: royalty payments for the three financial years prior to and including 31/12/2004; security expenses for the three financial years prior to and including 31/12/2004; wages cost including total wages by employee for the period; legal fees for the four financial years prior to and including 31/12/2004; advertising expense in 2001 and 2002; and audit other services.
The company was also asked to provide particulars of “trade creditors-non related” for each of the three financial years prior to 31 December 2004; details of the trademark owned, and the nature of the legal costs to defend the trademark; details, terms and documentation of any lease the company has entered into; and all documentation surrounding covenants under loan facility agreement dated 31 December 2002.
Also, all the information requested below was for the “period”, and was specifically directed to the Fiji Water LCC, and the letter wanted details and supporting documents for the following expense categories: selling and general administrative; cost of goods sold-US warehousing/transportation; listing fees; $4 arbitration award in 2002; and $4.5 write-off of Project Bula in 2004.
The letter also asked for details of the sales from Fiji Water LLC to its 20 largest third party customers for each financial year for the “period”; the details was to include volumes, revenues and margins. In addition FIRCA required representative samples of supporting invoice documentation; and management reports and marketing reports analyzing sales prices forecast and/or achieved, and margins forecast and/or achieved, by market and by third customer. It also wanted pricing policies between Natural Waters of Viti Limited and Fiji Water LLC for the “period”.
The demand for information sent to Fiji Water, according to FIRCA sources, was allegedly drafted with the help of one particular FIRCA consultant, with past links to Fiji Water. The demand, according to the sources, was completely unrealistic. The volume of information requested required months of work by Fiji Water. In conducting transfer pricing audits this type of information is not demanded of the taxpayer. The tax auditors need to obtain such information from the company’s documents and from discussions over a long period of time, and using experts in various areas.
According to FIRCA sources, those who drafted the letter knew the information could not be provided by the company in the specified three weeks, hence the memo from the consultant to Mr Chaudhry warning that the courts could throw out the demand as being unrealistic. In addition, some of the information demanded was not held by Fiji Water, for example, the details of competitors prices and working papers were held by the accountants, and not Fiji Water.
In any event, the company made an effort to respond to the demand and provided several thick binders of documents. According to FIRCA sources, nothing that Fiji Water provided would have been satisfactory.
Mr Lyne is yet to reply to my questions of his involvement in the case, as outlined in the consultant’s memo of 3 September 2007 to Mr Chaudhry.
In early December 2007, FIRCA raided the Wakaya Group Limited and their accountants, Pricewaterhouse Coopers, at which they removed all original Wakaya documents. FIRCA still had those originals and had allegedly refused to release them.
This raid, according to FIRCA sources, was allegedly orchestrated by another consultant about a week after he joined FIRCA. The sources claimed there were grave misgivings among some of the FIRCA officers about this because they felt they and their powers were being misused by the consultants.
It seems the Fiji bottlers found themselves once again in deep waters with FIRCA, in the form of extra duty on their products. The FIRCA sources claim that one of their tax consultant had promised the Interim Government and the Military Council that he could rake in about $1billion in back dated tax from Fiji Water.
Was it the lure of $1billion that had convinced the Cabinet to go ahead with the extra tax, even if meant a thousand jobs and millions in revenue, sinking to the bottom of the Fijian sea?

The views expressed are those of Victor Lal and not that of the Fiji Sun. E-mail:


25 Responses to “FIRCA Needs a Shake Up”

  1. Mark Manning Says:

    The love of money is the root of all evil !

  2. Say True! Says:

    For once I must disagree on some aspects of your paper Victor. It’s all in the structuring of companies – and it’s phenomena of “Transfer Pricing” – used widely by corporates in many unsuspecting developing nations in particular. Legally I think there are many loopholes in the law to get away with this. There may be some truth to this. FIRCA should get it’s fair share from them for Fiji, like it should from Mahen if you use the same analogy. Sometimes you need to balance things a bit more and look from the other side of the equation also. The big problem is attracting investor confidence which simply coups and unstable regimes are a deterrent as at present, however at the same time an altruistic people lend themselves to not so ethical sharks who may want to infest rather than invest, so there needs to be checks in place. Perhaps they’ve overdone it as usual. Summary Fiji’s interest first and foremost, before personal ones. A tough call really from an objective point of view. Agree with Mark above – a necessary Evil. Wow look at the hits – Vinaka SV and freedom bloggers. In your own words “blog on ragone”.

  3. Save the Sheep Says:

    Great work SV.

    I agree also that Companies take advantage of the many loop holes in tax law to improve their profits. This isn’t at all unique to Fiji.

    I am impressed with what Fiji water have done for Fiji. One couldn’t put a value on it in terms of marketing the Country. It is the water of the stars and Fiji’s name is at the forefront of it. You just couldn’t pay for the promotion.

    Furthermore the work that the company does around its facility, improving roads, services and schools etc, wouldn’t get done by any Government in Fiji in the next 50 years even with triple tax hits on the company.

    Leave em alone, Fiji Water are doing great and Chaudhry’s cause here stinks of betterness and jealousy..

  4. Striker Says:

    Choro Chaudary wants to bring Fiji down. This snake connives and lies while he goes about stealing and wrecking the economy. He’s not worried, he’s already made his illicit millions denying the people the money rightfully belongs to. The only tranparency one sees in him is the crook he really is, just like his boss which he had corrupted with taxpayers’ money butako Baini, and his sidekick ahhh Leweni and others. Bunch of illegals and crooks; that’s all they are!

  5. Budhau Says:

    This Lallu guy – has the Fiji Sun started to pay him by the word – look at this sentence: “The interim minister is Mahendra Chaudhry, the leader of the Fiji Labour Party, a former Prime Minister of Fiji, and currently finance minister.”

    In his opening paragraph, Lal says that that FIRCA is one of the few important institutions that had not had a major shake up since the coup – I thought that was good news that.

    As Victor boy reported how the money was transferred into that Sydney account by some Harbhajan dude – Hey Victor, that information was provided by ther Chaudary accountants to FIRCA with the documents.

    So, after Lal does his Haryana stuff, not that relevant to the case in point – he then goes on with the Fiji Water case and some Memo he seems to have got hold of.

    Besides some correspondence from some Achary dude at FIRCA – what exactly was Victor Lal trying to prove – and BTW, all that other investigative stuff – anyone can google that.

    This Lallu guy does not seem to have much write about – we are still waiting for that piece on another senior IG cabinet minister who had misappropriated some funds.

    Hey – what happened to the email address

  6. Keep The Faith Says:

    BTW & sorry to digress.

    The titters on the grapevine say that the BS charter teams currently out there in the rural areas doing PR are threatening our people to support the charter OR lose govt financial support for health centres, schools, shipping etc etc.

    Keep your ties to your vanua closeR y’all & let our remittance power show the IIG who’s REALLY got the power.

  7. Striker Says:

    Budhau: They and their supporters are just a bunch of lillegals and crooks you included!

  8. newsfiji Says:

    Any government should be thankful that Fiji Water is doing 90% of the job that the Fiji Visitors Bureau is supposed to be doing!

    OR can this idiot regime pay the marketing that Fiji Water does??

  9. waisou Says:

    There is a proverbial saying and I would like to share it with all…

    Proverbs Chapter 16 verse 2 says…”the ways of a man may be clean before his eyes but it is the Lord that weighs the motives”

    We can all go and do things with good intent but it is by our fruits that we will be known!!!

    Just keep praying for patience and abounding in love…He indeed is in control! Vengenance belongs to Him…and He will mete in His time..

    God bless everyone!

  10. Mark Manning Says:

    And now the true nature and intent of this coup seems evident , at least another part of it .
    Slave labour !
    But who is benefiting ?

  11. Save the sheep Says:

    From inside media cell,
    Thats true Mark rumours has it that indians from Fucken India are being brought in to the country to fucken vote for Labour, they will be paid to vote by the interim gov to vote labour dog……

  12. LUVfiji Says:

    Great revelation! FIRCA sure does need a shake up first; if such detailed information is being leaked to the outsider. Dont mind the reading, but.. where is the staff honesty and integrity? I guess they need to air out the dirt that lie within! How much did Frank pay in taxes for his huge payout? We know how much went into his fnpf account.

    Vinaka SV – a lot to swallow; i wonder if i can enjoy my lunch now?

  13. Corruption Fighter Says:

    Once again Victor Lal has got his hands on a wealth of facts but the key facts were already clear. Chodopu$$ sought to wrap his tentacles around the profits he said were being transferred off-shore to evade taxation in Fiji. He realized this would take some time to sort out so he demanded a bond to be paid by Fiji Water. The courts naturally recognized that this approach was indefensible so Chodopu$$ slapped a tax on water. He had to show everybody who’s the boss.

    It all comes down to what Dr Biman Prasad said yesterday, the lack of respect for the rule of law and due process is deterring people from
    investing in Fiji. The complex story in the Fiji Water saga may not be easy for everyone to understand but potential investors see that Fiji is under the control of a regime with no respect whatsoever for therule
    of law.

  14. Peace Pipe Says:

    Seems like no amount of revelations and sins committed can remove the biggest snake in Fiji mai chodo. He has surely got his tentacles on the right places. There is no doubt that he is very strategic in all his moves and it is paying dividends for him.

    Well there was indeed some shakeup in FIRCA but all was done to reinforce chods hold and manipulation of that body by removing all opponents and replacing them with yes men like Tikolevu.

    Someone mentioned that the military council should do what Vore couldn’t and that is to relieve chod of his duties. But lets not forget the Vore is the head of the council and it is filled with his yes men who probably have been bought by chodo like vore was.

  15. ex Fiji Tourist Says:

    A very good summing up of chodopu$$ @ July 30, 2008 by rawfijinews

    “”” Mahen Chaudhry the father of lies

    While we had given credit to Mahen’s strengths, his dishonesty unfortunately always outweigh his good side. People simply don’t trust him except those whose pockets he strategically fills to promote his own selfish and highly politicized personal vendetta. He’s the kind who gives one and takes back two, or even three. His AUS$2million proves that.

    Mahen Chaudhry is also Fiji’s most well known unforgiving citizen. He is probably the most hated man todate too. More so than Frank since most see him as the one manipulating Frank’s stupidity.

    He has the ordesity to exert his authority with the gun yet he continues to seek compensation from the same military who gave him the power to rule. Mahen’s court case where he is seeking damages for his captivity in the coup of 2000 is still ongoing. And the same plaintiff who wants to be paid by innocent taxpayers for being a victim of the 2000 coup is now saying that his 2006 coup is a good coup because he masterminded it to fix Fiji’s economy that will eventually pay for his compensation and finance his electioneering activities. Mahen Chaudhry is more corrupt and deceitful than previous governments he spends all his time denouncing. He is morally bankrupt.

    His vindictive heart is cancerous and has ravaged some key fraternities in what use to be a growing and stable Fiji. His hunger for power has wreaked havoc on peoples lives and he doesn’t give a damn about it. He might have Fiji’s interest at heart but his own comes first.

    He continues to pursue his own significance in an inappropriate manner that divides rather than unites. Simply put, Mahen Chaudhry is NOT the type of leader Fiji needs right now. He is only good in pushing Fiji peoples patience which could very well snap back at him if he is not careful.

    Reducing expenditure at the cost of peoples right to a decent health care, education, infrastructure, affordable food and daily needs is hardly anything to be proud of. The deliberate civil service pay-cut to make his balance of payment look nice is an unjust and very boring finance gimmick.

    Mahen has crowned himself as Fiji’s worst Finance Minister ever and people will never forget that. He goes down in the history books as Fiji’s most terrible economic killer.

    Sources close to RFN said he was ordered to call yesterday’s press conference to face up to his embarrassing sluggish economic performance. So he put on his falsehood gown and immediately spoke in his native language as the father of lies. “””

  16. fuggedaboutit Says:

    Well people Mahendra has the dirt on Frank and the Regimental Fund. That’s why Frank can’t do anything to remove the swine. Think about it other people have been removed or sacrificed for far less even when following Frank’s orders.

    Remember the Interim Minister Vuibau who was ordered by Frank to go and negotiate with the new Vatukoula owners accompanied by the Tall fella Parmesh and Sir ‘I Got Knighted in PNG’ Ah Koy. Read

    When Cahudhry and Khaiyum found out their efforts to get some payola were thwarted it wasn’t too long before Vuibau found himself on the chopping block. So why does Vuibau get sacrificed for following orders and Chaudhry’s decision making fiascoes get swept under the carpet?

  17. Soul of Fiji Says:

    Got it right folkes, Choro is there to get his $52mil compensation, maybe one of the reason he was against the Rec & Tolerance Bill. Maybe in the Bill there is a limit to the amount anyone can get as compensation.

    The consultants for FIRCA are of the same class as Choro and the rest of IIG, that is they are there to make quick bucks and leave. I just can imagine the look and the eyes of the IIG when the consultant announce he can get back $1b of taxes.

    All those in the IIG must have started counting their chicks straight away, Choro his $52mil and the rest whatever….they have been played well by the consultant….oh….too easy.


  18. KIngrat Says:

    badhu se baku magaitinamu

  19. Groggymaster Says:

    Investors do take risks and accordingly need assurance of stability to the regulatory and tax regimes after the investments get underway.
    With regards Fiji Water, there are two components to their business. The first is the extraction and bottling of water. Fiji Water of course has done this relatively efficiently. However like other Fiji bottlers, the mass market in Aus/US/NZ is not terribly lucrative.
    Fiji Waters success (and the second component) has been it’s marketing in the US, placing it in the premium segment, where sales are several multiples of the cost of bottling and transport – pretty much like branded names like Nike, etc. So in effect they obtained a premium on it’s branding. All of this accrued to the Marketing company, which is US based. We would of course prefer the marketing company resident in Fiji for tax purposes. To the best of my knowledge, the US is Fiji Waters sole premium market. If it were to export to Aust or NZ, it would not attract the same premium as it enjoys in the US. In fact it would likely retail at a modest premium to other Fiji water exports in that market.
    So from Fiji’s perspective, we get as much from Fiji Water as we probably get from other bottlers. So it would be silly to tax water at such a rate that it killed off all of the other waters bar Fiji Water. That is economic reality.
    What I do hope is that we do extract sufficient royalties for extraction of water.
    With regards to protection of the resource, I do hope these companies do not kill off the golden goose that lays the golden eggs by extracting within the recharge rates for the aquifers they exploit. I do not know if this aspect is subject to regulation by the mineral resourses dept, which the water businesses greatest risk.

    Mahen on Fiji one last night sounded like John McCain – lying blatantly through his teeth about how well the economy id faring – Govt balancing it;s budget, economy healthy and growing, investment on the rise, employment growing etc, etc. I don’t know what country he is talking about – Australia maybe.

    What a totally deluded hoot.

    The economy has shrunk and is tettering – I doubt it will even achieve the 1.7% forecast for this year. He has indeed made a surplus – cutting back on expenditure on everything except the army which i suspect has overspent its budget (putting down its citizens). The claimed increased collections has been from receipts on increased value of fuel. If the govt were to publish the collection catergories – all of them would have declined, and more than made up for by fuel tax receipts.

    Income tax collections will fall as most businesses have experienced decline in sales.

    If Mahen actually resigns in Aug/Sep to fight the elections in 2009 which he and piggy claim won’t happen, it is because he hs F#@ked the economy so badly that he doesn’t want to be associated with the 2009 budget, and blame it on his close pal – Bainivuaka.

  20. budweiser Says:

    Who is the legal consultant who, while drafting letters for mahen, himselfowes $630,000 – Who is the other consultant who was previously associated with Fiji Water and is now working on the case inside FIRCA. I had that one of the consultants had given a presentation to the Military ouncil promising to rake in one billion dollars

  21. Striker Says:

    When you have thieves masquerading as consultants, and have the thief king-pin as Minister for Finance with a dim-wit as ig PM, and his 2ICs corrupted absolutely, how can you move the nation forward? Lies and more lies!

  22. FijiGirl Says:

    Keep it comin’ Professor Lal!

    I can’t help but wonder, though. Is it FIRCA that needs a shake-up, or just that dolt who is the INTERIM minister for Finance?

    God bless Fiji

  23. kaiveicoco Says:

    while still on this issue I notice that Frances Narayan the chairman of FTIB also sits on two other boards the FIRCA and FNPF board respectively.We remember that this IG and the military when they started the shake up of various boards they said that a persaon SHOULD NOT sit on more than 2 boards.where has all these gone?

  24. budweiser Says:

    Francis Narayan was one of the two who came up with the Peoples Charter – see now why

  25. flyhunter Says:

    I hear that the legal consultant who wrote that letter is Michael Scott, who owes the 630,000 dollars and the former fiji water chap is januzs kubs, who lost the case – god help us

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