Tax Identification Number (TIN) System

For administrative and record keeping purposes, it is necessary to create a TIN for any person that will communicate with FRCA on a regular basis. A temporary TIN may also be issued for one-off cases.

What is a TIN?

The Tax Identification Number (TIN) is a unique identifier issued by FRCA 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:

  • lodgment of annual income tax returns.
  • lodgment of annual summaries (persons required to deduct tax at source).
  • lodgment of Single Administrative Documents (SADs).
  • payment of all types of taxes.
  • to clear goods at ports of entry.

A TIN may also be issued upon request (and where the applicant does not already have one) in the following circumstances:

    • for the purpose of opening a bank account or renewing LTA driving license.
    • for the purpose of issuing certificate of exemption from interest withholding tax – this is presented to financial institutions .

for the purposes of issuing certificate of exemption from tax in the case of persons who will receive payments under a Contract for service.

  • to claim for a refund of Value Added Tax (VAT) paid on a new dwelling house.
  • to promote a lottery and account for Gambling Turnover Tax (GTT).
  • to remit funds overseas and/or for tax clearance purposes.
  • to account for Capital Gains Tax on the sale of property in Fiji.
  • to account for VAT where the applicant is deemed to be a registered person.

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?

All new taxpayers must register to obtain a Tax Identification Number (TIN).

The completed registration form must be submitted with a certified copy of your FULL birth certificate plus your Contract of employment/letter from employer and either of the following, which is the proof of identity required for all Salary & Wage earners:

  • passsport size photo (if unemployed)
  • driver’s license & Wheel tax certificate.
  • FNPF card.
  • passport.
  • official ID card.

If all the requirements are submitted, the form is fully completed and duly signed, your TIN can be issued immediately at our Customer Enquiry Centre.Once you receive your TIN you should quote it in all correspondence and communication with FRCA.

To enable our staff to process your application promptly, you must fill all the relevant spaces on the form, make sure the information is correct and sign the declaration. If you do not provide the correct information, we may not be able to process your return correctly and this will lead to delays and rework.

The TIN is issued as soon as all verification checks have been completed.

Once you receive your TIN you should quote it in all correspondence and communication with FRCA. You should not disclose your TIN to any person (except where required for income tax purposes) or allow another person to use it to make enquiries on your behalf.
Your TIN & the secrecy provisions

The TIN is intended to protect the identity of taxpayers.

When making enquiries on your tax account you should produce your TIN and some form of personal identification.

Under the provisions of the Income Tax Act and Value Added Tax Decree, 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 legislations.

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 Enquiry Centre at the earliest to rectify the incorrect TIN(s).

FRCA Contacts

Click on the link to contact FRCA staff for TIN registration purposes

 

 

 

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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