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 and a Statement of Tax Account will be sent to you indicating your tax position – a tax refund or a tax payable. You can contact the Tax Office Call Centre on 3243 527/3243 531/ 3243 533/ 3243 339 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.
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:
Westpac Account Number
|Value Added Tax
|Vat Reverse Charge
|Service Turnover Tax
|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:
- 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.
- 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:
- 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.
- 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.
- 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.
- 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.
- 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.
- 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.
- 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.
- 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
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