Five businesses will be fined soon for failing to pass the VAT reductions to their customers.
Fiji Revenue Customs Authority Acting Chief Executive Officer Visvanath Das says the five include a clothing shop, bread shop, restaurant, bookshop and supermarket.
Another 20 cases are currently being investigated.
Das says under the VAT Decree, businesses can be fined up to $50,000.
He says non‑compliant traders can also face up to 10 years imprisonment and a $100,000 fine upon conviction.
Meanwhile the Consumer Council of Fiji has received more than 50 complaints in relation to the VAT reduction not being passed on to customers.