Tax Clearance
Who is required to apply for a tax clearance?
Tax Clearance is sought for the purpose of remitting funds offshore which is based on various reasons. It is a Reserve Bank of Fiji (RBF) requirement as funds cannot be transferred out of Fiji without FRCS’s approval.
A tax clearance application is used by a person who has left (or will be leaving) Fiji permanently, and will be transferring money out of Fiji.
Where a Tax Clearance application is successful, the individual is issued a Tax Clearance Certificate for exchange control purposes.
What requirements must a person satisfy before applying for a tax clearance?
All individuals that wish to make an application must:
- have all their tax returns lodged
- have all their taxes paid
- be able to explain the source of the funds being transferred out of Fiji.
What should be submitted with your application for a tax clearance?
Where tax clearance is sought on the grounds of migration, the following should be provided together with Tax Clearance Application form:
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REQUIREMENTS |
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1 |
Lodge tax return for the current year together with Tax Withholding Certificate |
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2 |
Letter of resignation and acceptance |
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3 |
Passport and visa (certified true copies) |
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4 |
Any tax owing must be paid in cash or by bank cheque |
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5 |
Complete IRS-460 form for those who resign within the year (excluding civil servants) |
For quick processing of tax clearance applications, the documents and information details below should be submitted with your application depending on the source of funds you wish to remit offshore:
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SOURCE OF FUNDS |
REQUIREMENTS |
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1 |
Savings from salaries |
Date account opened |
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Details of deposits (other than salary) |
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Statement of interest received for each year |
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Detailed bank statement with current balance |
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Explanation and evidence for any irregular deposits |
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2 |
FNPF withdrawals |
Withdrawal letter |
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Copy of refund cheque |
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Evidence of deposit |
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3 |
Leave compensation and gratuity |
Details of payment from your employer |
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Evidence of deposit |
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4 |
Sale of assets |
List of assets sold and sale price |
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House/land-sale and purchase agreement |
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Transfer document/CGT Certificate |
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5 |
Sale of motor vehicle |
Vehicle registration number |
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Letter from the buyer |
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Transfer of vehicle document from the LTA |
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Evidence of funds deposited in the bank account |
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6 |
Gifts |
Name, TIN and address of donor |
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Evidence of funds deposited in the bank account |
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7 |
Other sources |
Advise source of funds and provide evidence e.g.: |
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Directors’ fees |
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Lottery wins |
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Loan repayment |
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Insurance |
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Investment |
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Advance |
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Dividend |
As per 2020/2021 National Budget, effective from 1st of August 2020 those operating a business but not registered for VAT are required to pay VRC and those operating a business and registered for VAT are not required to pay VRC.
Nonresident Withholding Tax won’t be applicable to accommodation provided or reimbursed, airfares, transport and allowances.
Completed Application Forms
All completed applications can be sent on email to: info@frcs.org.fj or lodged at any FRCS offices near you.
Further information:
For more information, please contact Mr. Jaynesh Chand on 3243843 or Mr. Visoni Penesio on 3243801 or visit any of our Fiji Revenue and Customs Offices near you.