It is necessary for every individual in Fiji to have a TIN.
What is a TIN?
The Tax Identification Number (TIN) is a unique identifier issued by FRCS to identify all categories of tax and duty payers. The use of a Tax Identification Number (TIN) helps us handle queries, trace correspondences and store information for each person that is registered for customs and tax purposes.
Purpose of the TIN
A TIN is unique to each person and will be used by him/her to comply with customs and tax legislation requirements such as:
A TIN may also be issued upon request (and where the applicant does not already have one) in the following circumstances:
A TIN may be created in cases where a taxpayer is believed to be deriving income in Fiji or is liable to account for VAT and has not registered.
How can I obtain a TIN?
Individuals that do not have a TIN must apply to FRCS ,by completing a TIN application form.
You can also use this TIN Registration Form if you are:
and those that already have a TIN, must apply for a Joint FNPF/FRCS ID card.
What do I need to provide to obtain FNPF/FRCS Joint ID Card?
The complete registration form must be submitted together with the following:
|1||Fully complete the Joint ID Card Registration Form including sections for registration type and personal details on the form|
|2||Sign and insert date on the form|
|3||Attach your original or certified copy of your full extract of post 2000 year of your birth certificate. If you were not born in Fiji, attach copy of your passport|
|4||Marriage Certificate if you prefer to use your married name|
|5||FNPF Member ID or any other form of valid photo identification such as driver’s license , FNPF card, Copy of Passport, Voter Registration ID, Official ID Card (or attach certified photocopy if emailing) if you do not have a FNPF Member ID card.|
|6||In the absence of a photo ID, members of the public may submit a passport sized photo certified by a Justice of Peace, Provincial Administrator, Commissioner of Oaths or by FNPF/FRCS Customer Service Counter Officers.|
What to do with the completed form?
If all the requirements are available, you should bring your application to any FRCS (Customer Service Centre) office to obtain your new joint FNPF/FRCS ID card.
Your TIN /new joint FNPF/FRCS ID card may be issued immediately at our Customer Service Centre if you have satisfied the TIN/ new joint FNPF/FRCS ID card registration requirements. Once you receive your new joint FNPF/FRCS ID card you should quote your TIN in all correspondences and communications with FRCS.
Your TIN & the secrecy provisions
When making enquiries on your tax account, you should produce your TIN and some form of personal identification.
The Commissioner is not permitted to reveal or disclose any information relating to the income of any person unless where provided for under the Customs and Tax legislation’s.
You should not give your TIN to anyone to make enquiries on your behalf.
Duplication of TINs
In the circumstances of a person having 2 or more TINs, please contact our Customer Service Centre at the earliest to rectify the incorrect TIN(s).
Obligations of Salary and Wage Earners
Employees must provide a completed Tax Code Declaration Form to their employer containing the following:
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