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Taxation FAQs

TIN Enquiries

The Taxpayer Identification Number (TIN) is a unique identifier 9 alpha numeric issued by FRCS to identify all categories of tax and duty payers. The use of a Taxpayer Identification Number (TIN) helps us handle queries, trace correspondences and store information for each person that is registered for customs and tax purposes.
It is compulsory for all Fiji Citizens to have a TIN.

Taxpayer Type

Resident

Non-Resident

Individuals

  • Completed Application Form (Form IRS001)
  • Copy of Birth Certificate (Certified/Full Original Extract) Photo Identification/Passport-Original (In absence certified Passport sized photo)
  • Completed Application Form (Form IRS001)
  • Photo page of passport
  • Copy of passport showing immigration stamp (if in Fiji)
  • Work permit/Student Visa (if Applicable)

Businesses
(Sole Trader)

  • Completed Application Form (Form IRS001)
  • Copy of Birth Certificate (Certified/Full Original Extract)
  • Photo Identification/Passport-Original (In absence certified Passport sized photo)
  • Certificate of Business Registration-Form A13
  • Bank name, address and account number
  • VAT Supplementary Registration if applicable (Form IRS018)
  • Completed Application Form (Form IRS001)
  • Photo page of passport
  • Copy of passport showing immigration stamp (if in Fiji)
  • Certificate of Business Registration-Form A13
  • Bank name, address and account number
  • VAT Supplementary Registration if applicable (Form IRS018)

Companies

  • Completed Application Form (Form IRS003)
  • Certificate of Registration- Form A5
  • Application for Registration as a company -Form A2
  • Authorized officers name & TIN
  • Bank name, address and account number
  • VAT Supplementary Registration if applicable (Form IRS018)
  • Completed Application Form (Form IRS003)
  • Investment Fiji – Copy of Foreign Investment Registration Certificate & approval letter
  • Local Authorized officers name & TIN
  • Certificate of Registration- Form A5
  • Application for Registration as a company -Form A2
  • Resident/Non-resident Director(s) name and TIN
  • Bank name, address and account number
  • VAT Supplementary Registration if applicable (Form IRS018)

Partnerships

  • Completed Application Form (Form IRS003)
  •  Certificate of Business Registration-Form A13
  • Partnership Agreement
  • Partners name & TIN
  • Partnership bank name, address and account number
  • VAT Supplementary Registration if applicable (Form IRS018)
  • Completed Application Form (Form IRS003)
  • Certificate of Business Registration- Form A13
  • Investment Fiji - – Copy of Foreign Investment Registration Certificate & approval letter
  • Partners Name & TIN
  • Partnership bank name, address and account number
  • VAT Supplementary Registration if applicable (Form IRS018)

Trusts

  • Completed Application Form (Form IRS003)
  • Company Office Registration Certificate (If Applicable)
  • Trust Deed
  • Trustees and beneficiaries name & TIN
  • Bank name, address and account number
  • VAT Supplementary Registration if applicable (Form IRS018)

 

  • Completed Application Form (Form IRS003)
  • Company Office Registration Certificate (If Applicable)
  • Trust Deed
  • Trustees and beneficiaries name & TIN
  • Bank name, address and account number
  •   VAT Supplementary Registration if applicable (Form IRS018)

Estates

  • Completed Application Form (Form IRS003)
  •  Certified copy of will and probate
  • Trustees and beneficiaries name & TIN
  • Bank name, address and account number
  • VAT Supplementary Registration if applicable(Form IRS018)
  • Completed Application Form (Form IRS003)
  • Certified copy of will and probate
  • Trustees and beneficiaries name & TIN
  • Bank name, address and account number
  • VAT Supplementary Registration if applicable (Form IRS018)

Cooperatives
& Non-Profit Organizations

  • Completed Application Form (Form IRS003)
  • Minutes of most recent meeting
  • Company office registration certificate (If Applicable)
  • Office bearers name & TIN
  • Bank name, address and account number
  • VAT Supplementary Registration if applicable (Form IRS018)
  •  Completed Application Form (Form IRS003)
  • Minutes of most recent meeting
  •  Company office registration certificate (If Applicable)
  • Office bearers name & TIN
  • Bank name, address and account number
  • VAT Supplementary Registration if applicable (Form IRS018)

Non-Government Organizations & Statutory bodies

  • Completed Application Form (Form IRS003)
  • Memorandum of understanding with Government of Fiji
  • Gazette Act/Decree of the Organization (for statutory bodies)
  •  Company office registration certificate (If Applicable)
  • Office bearers name & TIN
  •  Bank name, address and account number
  • VAT Supplementary Registration if applicable (Form IRS018)
  • Completed Application Form (Form IRS003)
  • Memorandum of understanding with Government of Fiji
  • Gazette Act/Decree of the Organization (for statutory bodies)
  • Company office registration certificate (If Applicable)
  • Office bearers name & TIN
  •  Bank name, address and account number
  • VAT Supplementary Registration if applicable (Form IRS018)

Schools

  • Completed application form (Form IRS003)
  • Certificate of Registration from Ministry of Education
  • Minutes of most recent Meeting
  • Letter of Request for TIN
  • Trustees Name &TIN
  • Completed application form (Form IRS003)
  •  Certificate of Registration from Ministry of Education
  • Minutes of most recent Meeting
  • Letter of Request for TIN
  • Trustees Name &TIN

Religious Bodies
e.g. Churches

  • Completed application form (Form IRS003)
  • Letter of Confirmation from Main Body
  • Minutes of most recent Meeting
  • Trustees Name & TIN

 

  • Completed application form (Form IRS003)
  • Letter of Confirmation from Main Body
  • Minutes of most recent Meeting
  • Trustees Name & TIN

Social Clubs

  • Completed application form (Form IRS003)
  • Minutes of most recent Meeting
  • Letter of Request for TIN
  • Trustees Name & TIN
  • Completed application form (Form IRS003)
  • Minutes of most recent Meeting
  • Letter of Request for TIN
  • Trustees Name & TIN

Infant/ Toddlers
(up to 6 years)

  • Completed Application Form (Form IRS001)
  • Passport sized photo
  • Original Birth Certificate
  • Parents TIN
  • Completed Application Form (Form IRS001)
  • Copy of the passport bio data page
  • Parents TIN

Others

Joint FNPF/FRCS ID card

You need a TIN before you apply for a Joint FNPF/FRCS ID card

  • completed application form
  • Original full extract of post 2000 year of your birth certificate
  • One of the following Valid photo identification card
  • driver’s license,
  • FNPF card,
  • Copy of Passport,
  • Voter Registration ID

You need a TIN before you can apply for a Joint FNPF/FRCS ID card

Completed application form

Copy of the passport bio data page

 

You may visit any of our Revenue and Customs offices – Suva, Nausori, Rakiraki, Ba, Lautoka, Nadi, Sigatoka, Labasa and Savusavu. Provided all the requirements are met, you can receive a TIN instantly.  
Yes, you may, however we recommend you to have Joint ID card. Where a person has a FNPF/FRCS Joint ID card, a TIN letter is not required as we are phasing out issuing these letters.
The Joint ID card is a secure form of identification issued by FRCS or FNPF as it features a photograph of the applicant and contact details of the Service for verification purposes.
No fee is charged for the first issue but any re-issue will cost $10 FJD.
  • Complete the FRCS/FNPF Joint ID Card application form and indicate that this is for a replacement card
  • Pay FJD10 at FRCS cashier
  • Take the valid receipt to the Joint ID card team located within the FRCS premises
  • You have a choice to either take your photo again or just re-print the ID card which had your previous photo
  • Card is re-issued

 

 

Filing Obligation Enquiries

Is the particulars of income earned by a person or businesses in a financial year submitted to tax office in a prescribed form. It also allows reporting of profit and losses and other deductions as well as details of your tax refund or tax liability.
Under the tax law, different class of income will have different forms of return. Some of the common forms;

Description

 Income

Form

Employees

Salary & Wages only

Form S

Sole Trader & Self-employed

Rental income, taxi income, proceeds from farming activity, canteen, contract services, distribution from partnership, estate, trust etc.

Form B

Corporate Entities

Business Income, property Income etc. of  Company

Form C

Estate/ Trust

Business Income, property Income etc., of Estate & Trust

Form E

VAT

Income from taxable activity

Form V

 

 

Other form can be accessible: https://www.frcs.org.fj/our-services/taxation/taxation-forms/tax-return-forms/

The completed return form can be filed with tax office in the following way;

  1. Dropping at any of the customer service centers or ordinary post to “Fiji Revenue and Customs Service, Private Mail Bag, Suva. A copy must be retained by the taxpayer for records.
  2. Send via email: info@frcs.org.fj
All lines of the tax return forms should be entered. Documents such as profit & loss account, balance sheet, withholding certificates, depreciation schedule, etc. should be attached.

B is just an employee. Effective 1/1/2013, PAYE has become a final tax, therefore salary & wage earners are not required to lodge tax returns. B may be required to lodge a tax return in the following situations:

  • has 2 or more employments during a year and total income received is above $30,000.00
  • receives a demand notice from the Commissioner to lodge a return
She will be required to submit Form B on or before 31/03/20XX of that year.
Yes. P will submit “Form B” declaring all his income and expenses. The due date for filing tax return is on or before 31/03/20XX of that year.

 

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