Debt Management Services

Debt Management Services

The Debt Management Services comprises of the following units:

  1. Debt Management
  2. Lodgment Enforcement
  3. Data Cleansing
  4. Objections Review Team

Debt Management Unit (DMU)

DMU is tasked to collect current taxes as well as any overdue taxes on account. As soon as your tax assessment is processed, a Notice of Assessment will be sent to you indicating your tax position – a tax refund or a tax payable. If there is a payable situation in your case, you should immediately contact the Tax Office to be directed to your Case Manager for a satisfactory payment arrangement.

All tax payables are given 30 days from the date of issuance of Notice of Assessment to be paid without incurring any interest penalties.

In the event, you are unable to clear your tax debt within the 30 days grace period; your account will incur a Late Payment Penalties (LPP) of initial 25% of the amount of unpaid tax. If you fail to pay your tax arrears, you will be charged a further interest penalty of 5% of the amount of unpaid tax for each month of default thereafter.

Lodgment Enforcement Unit (LEU)

Lodgment Enforcement Unit is responsible for the timely lodgment of tax returns and its enforcement roles comprise sending of demand letters to all non-lodgers, telephone follow ups and field visits in order to reach out to taxpayers to lodge all outstanding returns.

Failure to lodge demanded returns within the 14 day period as per demand letters could result in the issuance of Final Notices, Administrative Summons and may lead to Prosecution.

Delaying the lodgments of tax returns would result in the imposition of the Late Lodgment Penalty at 20% of the amount of tax payable.

Data Cleansing Unit (DCU)

This unit performs a critical role in ensuring that all taxpayer records maintained with FRCA is accurate, complete and reliable. We need the co-operation of all registered taxpayers to continually advice the Authority of any changes to your contact details, postal and residential address, place of business or employment, change in taxable activity, change in business or company structure and any other information that is vital to the Tax Office.

Objections Review Team (ORT)

ORT is an independent unit responsible for:

  1. Receiving and review of objections to tax assessments (all tax types)
  2. Amendment of tax returns

How Can You Contact Us?

Debt Management Kelerayani Dawai kdawai@frcs.org.fj 324 3901Visoni Penesio vpenesio@frcs.org.fj3243 545Jeenal Chand jchand001@frcs.org.fj  662 6614
Lodgment Enforcement  and Data Cleansing leu-enquiries@frcs.org.fj[1]Vani Cakobau 3243525Farisha Hussain 3243 546Ashini Vandhana 324 3932

Vijay Singh 662 6632

Objection  Review Team ort@frcs.org.fj [3]Satish Dip 324 3820Laisa Bainimarama 324 3523

 

Can I be relieved of paying the Late Payment Penalties?

If you cannot clear your tax arrears within 30 days, do not sit back, but proactively engage with the Tax Office seeking assistance and satisfactory payment arrangement to clear your tax liabilities. Your early indulgence will qualify you for remission of penalties to a maximum of 100% given your tax history, cooperation and commitment to becoming tax compliant.

How Can I Pay?

  • Option 1 : You can easily pay to any of our Cashiers at our Customer Service Centers

Monday to Thursday: 8.30am am to 4.00 pm

Friday: 8.30am to 3.30pm

  • Option 2: You can use the accounts listed below for Direct Deposits, Electronic Payments, Online and Telegraphic Transfer Payments:
Tax Type Westpac Account Number
Value Added Tax 9802691312
PAYE 9802691346
Provisional Tax 9802691353
Withholding Tax 9802691361
Vat Reverse Charge 9802691387
Other 9802691395
Income Tax 9802691403
Service Turnover Tax 9802691411
Departure Tax 9803044800
WBC Swift Code (for all accounts listed above) WPACFJFX BSB – 039-001

 FRCA Bank Account details

You must ensure that your Tax Identification Numbers and the respective account codes are correctly stated to facilitate proper update of records with FRCA. You must also confirm your payments by emailing to DFIRCA-BillpayReports@frcs.org.fj .

What does the Tax Office do to collect the Tax Arrears from me?

The Tax Office will first remind you of any outstanding taxes through a phone call.
If the taxes are not paid within 30 days, the Tax Office will initiate the following recovery proceedings:

  1. Issue a Demand Letter – reminding you of all your outstanding taxes plus penalties at that point in time and allowing you another 14 days to clear your tax arrears before further recovery actions are taken.
  1. In the event, you genuinely do not have the ability to fully settle the arrears; you can enter into an acceptable Time To Pay Arrangement (TTPA) to liquidate its liability. You will need to apply in writing and demonstrate to the Tax Office your inability – cash flow constraints etc. The amount of time to be given to you will depend on the amount of debt, your previous payment history with FRCA, financial evidence, age of debt, and the proposals put forward by you.

If you fail to advise the Tax Office or default on the TTPA, the Authority will have the option to pursue further recovery through the following:

  1. Issue Garnishee Orders – whereby third parties who hold money on behalf of you, will be ordered by the Tax Office to directly remit funds held in your favor towards the settlement of your full tax arrears. The following are some of the garnishee options available to the Authority:
    • Bank Garnishee – If you have money in your bank account(s) or joint account(s) and even term deposits, the Financial Institution will remit the funds to Tax Office within 3 days from the receipt of the Garnishee Order.
    • Employer Garnishee – If you are working or retired, the garnishee order would require the Employer or Pension Provider to deduct up to 1/5 of the salary/wages/pensions and remit to FRCA until such time the taxpayer’s tax arrears are fully paid.
    • Third Party Garnishee – If you are doing contractual work, the Payer would be required to directly remit to FRCA any monies due to you under any contracts with the third parties.
  1. If the quantum of your tax arrears is more than FJ$50,000, in order to securitize the tax debt, FRCA will place a Tax Charge/Caveat on your properties, preventing you from selling or transferring your property unless tax arrears are paid off. In the event you cannot settle the outstanding arrears within agreed timelines, FRCA will petition the court for property sale and sell your property by tender.
  1. The Authority can also pursue recovery of outstanding taxes by Distress and Sale of your movable assets such as furniture and fixtures, motor vehicles, stock etc. All the proceeds from the sale would go directly towards the payment of taxes and any remaining proceeds will be remitted you.
  1. If you have VAT arrears, the Tax Office can also execute Seizure of Goods – either with you or with Customs including goods awaiting customs clearance either for export or imported or imports-in-transit. If you do not make sufficient efforts to clear your VAT arrears, the Authority may proceed to sell the goods by tender or auction to recover its debt.
  1. A Departure Prohibition Order (DPO) may be issued to you if there is reason to believe that you might leave the country without paying the outstanding the taxes and this prohibition remains until you have fully paid your tax arrears or made a satisfactory arrangement with the Authority for securitizing the tax debt.
  1. The Tax Office is also empowered by law to cause a Temporary Closure of your Business – wholly or partially for non-payment of tax arrears.
  1. And lastly, the Authority, based on its risk profiling, may also initiate winding up action such as liquidation, bankruptcy and the like through the Court of Law.
  1. In case of Partnerships, Trusts, Estates and Companies, the tax liability can jointly and severally extend to partners, trustees, beneficiaries and company directors in the event of severe non-compliance to payment obligations.

 

Who do I contact for assistance?

Debt Management Services Contacts

Lodgment Enforcement Unit (LEU)

Lodging my Tax Returns

The first and foremost responsibility of every taxpayer is to voluntarily lodge applicable tax returns – pursuant to Section 3 of the Tax Administration Decree – namely:

Tax Return Type

Return Period

Due Dates

Value Added Tax (VAT) Returns

Monthly
Quarterly
Annually

Within 1 month after the end of the return period

Income Tax Returns

Annually

Within 3 months after the end of the financial year

Fringe Benefit Tax (FBT) Returns

Quarterly

Within 1 month after end of the quarter

Service Turnover Tax (STT) Returns

Monthly

Within 1 month after the month in which STT was deducted

Environmental Levy [ ELV]

Monthly

Within 1 month after the month in which ELV was deducted

PAYE Employer Monthly Summaries

Monthly

Within 1 month after the month in which PAYE was deducted

 

Irrespective of whether any tax will be payable or not, failure to lodge the applicable tax return(s) on time will attract an initial Late Lodgment Penalty (LLP) of 20% of the amount of tax payable under that return and a further monthly interest of 5% of the amount of tax payable for each month of default from the lodgment due date.

For example: A 2012 Tax return with tax payable of FJ$100 lodged on 30 June, 2013. With the due date being 31 March 2013, LLP will be 20% of FJ$100 plus 5% of FJ$100 for being 3 months late. Therefore, the total LLP will be FJ$20 + FJ$15 = FJ$35.

In cases where tax liability under the return is nil or refund, a late lodgment penalty of FJ$1 for each day of default is applicable.

 

For example, if an employer lodges a nil 2011 PAYE Annual Summary on 30 May, 2012. With the due date being 28 February 2012, the late lodgment penalty applicable will be $1 a day for 91 days, so the employer will be charged FJ$91 for lodging late.

Can I be granted more time to lodge my tax return?

In the event, you cannot lodge your tax returns on time due to genuine circumstances, you should immediately request for an extension of time or through your Tax Agent under the Tax Agents Lodgment Program before the return due date. The Tax Office, upon satisfaction that there is a reasonable cause, may grant an extension.

This extension, however, does not change the due date for tax payment but only entitles you for remission of Late Lodgment Penalties.

What happens if I do not lodge my tax returns at all?

  1. As soon as a tax return is not lodged for one return period, LEU issues a 14 day Demand Notice for lodgment of outstanding tax return.
  2. On receipt of the Demand Notice, you should immediately contact the Case Manager to make an arrangement for the lodgment of outstanding tax return(s).
  3. Should you fail to respond to the Demand Notice, the Tax Office can execute a Temporary Closure of Business after issuance of a Final Demand Notice or an Admin Summon will be served upon you by LEU?
  4. Failure to comply with the Admin Summon, the Tax Office will pursue prosecution without any further reference to you.
  5. Once prosecuted, you will be liable for a fine not exceeding FJ$15,000 or imprisonment not exceeding 12 months or both fine and imprisonment.

Who Do I contact for Assistance on Lodgments?

NAME

EMAIL ADDRESS

PHONE

LOCATION

Mrs. Vani Cakobau

Principal Auditor

vcakobau@frcs.org.fj [1]

3243525

B1L1
FRCA Complex, Suva

Ms. Farisha Hussain

Senior Auditor

fhussain@frcs.org.fj [2]

3243546

B1L1                                                                             FRCA Complex, Suva

Ms. Ashini Vandhana

Auditor

avandhana@frcs.org.fj [3]

3243546

B1L1                                                   FRCA Complex, Suva

Mr. Vijay Singh
Auditor

vsingh001@frcs.org.fj [4]

6626632

B1L1
FRCA , Lautoka

 

How else can LEU assist me?

It is also your responsibility and obligation to update the Tax Office, should there be any change in your tax status or information such as:

  1. Change of address – business or location;
  2. Change of contacts – authorized officers, telephone or email contacts;
  3. Residency status – resident or non-resident;
  4. Business Operations Status – ceased operations, deregistered, winding up actions, liquidations etc.
  5. Deceased taxpayers
  6. Change in nature of business – sole trader, partnership, limited liability company etc.;
  7. Activation and deactivation of tax types, codes and branches for remittance of taxes;
  8. Change of Tax Agents and Accountants

Objections Review Team

ORT is an independent unit responsible for:

  1. Receiving and review of objections to tax assessments (all tax types)
  2. Amendment of tax returns
  3. Reviewing of tax decisions

What can you do if you do not agree with your Tax Assessment?

If you are dissatisfied with your tax assessment, you may lodge an objection within 60 consecutive days of the service of the notice of assessment with the Objections Review Team (ORT).

Your objection should clearly detail the issues under dispute and substantiated by supporting documentary evidence for the Commissioner’s consideration to allow the objection in whole or part or disallow the same.

The Tax Office will give you the notice of objection decision within 3 to 90 days depending on the merits of substantiating evidence.

In the event you are still not satisfied with the objection decision, you may make an application for review to the Tax Tribunal. Further still, if you are dissatisfied with the Tribunal decision, you may proceed to file a notice of appeal with the Registrar of the Court.

 

Who do you contact?

Name Email Address Phone Location
Satish D Chand Chief Assessor sdip@frcs.org.fj 3243820 B1L1
FRCA Complex, Suva
Laisa Bainimarama Principal Assessor lbainimarama@frcs.org.fj 3243523 B1L1
FRCA Complex, Suva
Seini Turogo        Senior Assessor sturogo@frcs.org.fj 3243941 B1L1
FRCA Complex, Suva
Shalvyn Chand Senior Assessor schand006@frcs.org.fj 3243931 B1L1
FRCA Complex, Suva
Naleen Nath Assessor nnath@frcs.org.fj 3243841 B1L1
FRCA Complex, Suva

 

 

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HEAD OFFICE LOCATION

CONTACT DETAILS

Revenue & Customs Service Complex,
Lot 1 Corner of Queen Elizabeth Drive
& Ratu Sukuna Road,
Nasese,
Suva.
Phone: (+679) 3243000
Fax: (+679) 3315537
Email: info@frcs.org.fj