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Debt Management Services (DMS)

The Debt Management Services comprises of the following units:

  1. Debt Management
  2. TELS Recovery Unit

Debt Management Services (DMS)

DMS 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.

TELS Recovery Unit

TELS recovery unit is responsible to recover TELS debt for the TELS recipients. All students who are currently under the Tertiary Education and Loan Scheme (TELS) or have completed their studies under the scheme can now access their TELS account online. Students/Graduates can log onto the StudentInfo Portal on the Fiji Revenue and Customs (FRCS) website (www.frcs.org.fj) to access their TELS statements or follow the link https://eservices.frcs.org.fj/StudentInfo and login with their TIN and password.

All TELS Students who are making over the counter payments at the banks or online payments from Fiji and Abroad are reminded to ensure writing their TIN and the type of payment they are making in the narration for easy credit reconciliation towards their dues.

Students who are planning to travel abroad have to apply for their travel release at least seven (7) days prior to the travel departure date. Student will have to complete the IRS458 Form available on the FRCS Website https://www.frcs.org.fj/our-services/taxation/taxation-forms/other-forms/ and deliver it the TELS Recovery Team based at Building 1, Level,1 FRCS Complex or send in your application via email to tels@frcs.org.fj.

Accelerated Repayment Incentives’ (ARI), introduced in the National Budget 2018/2019, is an early loan repayment mechanism intended to benefit the student community of Fiji. ARI encourages TELS recipients to make early repayment of loans and offers heavy incentives if loans are repaid within the timeframe. The earlier the repayment date, the higher will be the discount percentage on overall loan amount.

TELS ARI is a three-step incentive scheme as tabulated below –

Total Debt Level (Upon Graduation)

Discount applicable at various repayment periods

 

50%

25%

10%

1: Less than $20,000

<2 years

2-4 years

4-6 years

2: $20,000 – $49,999

<3 years

3-6 years

6-8 years

3: $50,000 – $99,999

< 4 years

4-8 years

8-10 years

4: $100,000

<5 years

5-10 years

10-12 years

 

To qualify for the ARI, the TELS recipient will need to provide the following documents to TELS recovery team for the calculation of their ARI.

  • The completion letter/Graduation certificate
  • Letter from TSLB confirming the total loan amount
  • Initial Employment contract letter after graduation (if employed)

 

TELS recovery unit also recovers the debt for, Public Service Commission, Multi Ethic Affairs, Fijian Affairs Board, Technical and Vocational Education Training Scholarship by calculating the scholarship bonds. Those recipients who have study under PSC, MEA, FAB and TVET and have fully served their bonds should provide the following documents to the TELS Recovery Team for a full clearance letter.

  • Graduation Certificate
  • Employment contract letters
  • Letter stating your total costing and total years to serve
  • Passport bio data page/ Birth certificate
  •  

How Can You Contact Us?

Unit

Name

Email

Phone

Location

 

 

 

 

 

 

Debt Management Unit

Chief Auditor – Ms. Momina R. Beg

 mbeg@frcs.org.fj

3243501

B1L1

FRCS Complex, Suva

Manager/ Principal Auditor – Ms. Fiona Walli

fwalli@frcs.org.fj

3243912

B1L1

FRCS Complex, Suva

Assistant Manager – Ms. Finau N. Tabualevu

ftabualevu@frcs.org.f

6626678

Tavewa Avenue, Lautoka

Team Leader – Ms. Radhika Mani

rmani@frcs.org.fj

3243545

B1L1

FRCS Complex, Suva

Team Leader – Mr. Avikant Dutt

adutt@frcs.org.fj

3243925

B1L1

FRCS Complex, Suva

       

Team Leader – Mr. Jemesa Goneca

jgoneca@frcs.org.fj

8819713

Labasa Office

TELS Recovery Unit

Acting Team Leader – Ms. Anjani Chand

achand008@frcs.org.fj

3243971

B2L2

FRCS Complex, Suva

 

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: Find below details for Direct Deposits, Electronic Payments, Online and Telegraphic Transfer Payments and Standard Format while remitting payments:

                                >>Click Here<<

  1. Enter mandatory TIN details in the reference field of the banks bill payment interface. This will ensure that payments are remitted, identified and receipted in a timely manner and the receipts are forwarded to customers as proof of payment.
  2. Forward a copy of payment advice slip generated by the bank’s bill pay/online payment interface to suvairsdespatch@frcs.org.fj  as proof of payment transfers. This needs to be e-mailed immediately so that payments could be identified from FRCS bank statements and receipted accordingly.
  3. Receive an original FRCS receipt showing details of payments made to FRCS bank accounts within 2 working days from the date of transfer. If receipts are not received in time please refer all queries to suvairsdespatch@frcs.org.fj or call 3243000 ext. 3803, 3804, 3805 and 3808.

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.
  2. 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 FRCS, 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 FRCS 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 FRCS any monies due to you under any contracts with the third parties.
  2. If the quantum of your tax arrears is more than FJ$50,000, in order to securitize the tax debt, FRCS 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, FRCS will petition the court for property sale and sell your property by tender.
  3. 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.
  4. 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.
  5. 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.
  6. 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.
  7. 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.
  8. 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.

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

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