It is necessary for every individual in Fiji to have a TIN.
What is a TIN?
The Taxpayer Identification Number (TIN) is a unique identifier 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.
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:
- lodgement of annual income tax returns.
- lodgement of employment monthly summaries (persons required to deduct tax at source).
- lodgement 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 Land Transport Authority (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?
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:
- applying for a new bank account or already have one.
- applying for a new LTA driving license or a renewal
- a full time, part-time or casual employee.
- a director who receives directors’ fees from a company.
- a pensioner who receives pensions or are receiving retiree allowances.
- a beneficiary who receives income from a trust or estate receiving income from investments such as interests, dividends
- are working but also engaged in any business.
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||Digital passport photo (with white background)|
|2||Original birth certificate|
|3||Photo ID of applicant (passport, elections voter card, driver’s licence, FNPF card)|
|4||Original marriage certificate (for spouse opting to use married name on joint ID card)|
|5||Photo ID of third party submitting form on behalf of applicant|
|6||Student offer letter from educational institute (if student is a foreign national)|
|7||Certified Copy of the Passport (Bio data page) for non-residents|
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:
- Employee Tax Identification Number (TIN)
- Employee name & address
- Indicate Tax Code:
- “P” – primary employment,
- “S” – secondary employment
- means the main employment for the employee
- An employer will deduct tax at applicable rate using Table A9 of Fourth Schedule of Income Tax Act.
- means any employment other than primary employment
- An employer will deduct tax at the marginal rate of 20%