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Public Notice
- 15% VAT on Services 1st April 2022
- 2022 INCOME TAX RETURN ONLINE PROCESS
- 2022 INCOME TAX RETURNS – DUE DATE
- 2022 Income Tax Returns Due Date Has Been Further Extended
- 2022 INCOME TAX RETURNS DUE DATES EXTENDED
- Additional Requirement of Advance Clearance Process
- Advance Clearance of Personal Consignment
- Blanket Tax Clearance
- Bonded Warehouse – Motor Vehicle Extension
- careFIJI APP – FRCS Readiness for Border Reopening
- Cessation of advance clearance of personal consignment
- Change in Operating Hours – Sigatoka Office
- Closure of FRCS Labasa Office
- Closure of FRCS Nasese Office
- Closure of FRCS Office due to adverse weather comdition
- Closure of FRCS Office in Nausori
- Closure of FRCS Office in Nausori
- Closure of FRCS office’s due to adverse weather condition .
- Closure of FRCS Offices in Ba and Rakiraki
- Closure of FRCS Offices in Savusavu, Levuka and Sigatoka
- Closure of FRCS offices on Saturdays
- Closure of Labasa and Savusavu Office Do To Adverse Weather Condition
- Consultaion on Proposed drat VAT Bill
- COVID-19 Penalty Waiver Options
- Customs Entry with Extended Code
- DEFERMENT OF TELS (Tertiary Education Loans Scheme) REPAYMENT
- Dishonoured cheque
- DOWN TIME: TAXPAYER ONLINE SERVICES (TPOS)
- Duty Deferred Payment – Compliant Bonded Warehouse Operators
- Easter Public Holiday
- Extension of Lodgment and Payment Due Dates
- FIJI TRADE – MARKS ACT 1933
- Financial limit for Tax Clearance increase
- FRCS Announces New Services on TPOS
- FRCS Continues to enhance Taxpayer Online Serices.
- FRCS Encourages Use of Online Services
- FRCS Labasa Office open
- FRCS Main Switchboard Issues
- FRCS RELOCATION OF NADI OFFICE
- FRCS reviews requirements for Tax Clearance
- FRCS Sale Notice (2) – 15/11
- FRCS Sale of Goods – 15/11
- FRCS System Upgrade of VAT Monitoring System VMS
- FRCS Whistle Blower Reporting Process
- FRCS WILL LAUNCH TWO NEW SERVICES ON TAXPAYER ONLINE SERVICE (TPOS)
- Implementation of Corporate Income Tax on Taxpayer Online Services (TPOS)
- Implementation of Private Binding Rulings
- Implementation of Private Binding Rulings – January 2022
- IMPLEMENTATION OF THE CORPORATE INCOME TAX (CIT) FOR THE TAX YEAR 2022
- IMPLEMENTATION OF THE PERSONAL INCOME TAX (PIT) FOR THE TAX YEAR 2022
- Import VAT Deferred Payment and Facilitation of Commercial Consignments for Gold Card Taxpayers
- Importation of Disaster Relief Goods under the Declaration of State of Natural Disaster
- Importation of Used or Reconditioned Motor Vehicle into Fiji and Issuance of Import Licence
- Importation of used or reconditioned Motor Vehicle into Fiji/Issuance of Import Licence
- Importation of used or reconditioned motor vehicle into Fiji/issuance of Import Licence
- IMPORTATION OF USED OR RECONDITIONED MOTOR VEHICLES IN 2023
- Importing Second Hand Vehicles into Fiji – Revised
- Launch of Corporate and Personal Income Tax on TPOS
- Launch of Corporate and Personal Income Tax on TPOS
- Licensing of Freight Forwarders
- List : Motor Vehicle Landing Cost for April to June 2022
- List of Goods on Sale – October/ November sale 2022
- List of Goods on Sale – September 2022
- List of goods on sale : July/August 2022
- List Of TIN’s VAT Refund
- LODGEMENT OF APRIL 2022 VAT RETURN
- Lodgment of April 2022 VAT Return Due Date Extended
- Market Lending Rate for Discounted Interest Loan Fringe Benefit
- Market Lending Rate for Discounted Interest Loan Fringe Benefit
- Market Lending Rate for Discounted Interest Loan Fringe Benefit
- Motor Vehicle Import Licence
- Motor Vehicle Landing Cost – 1st Quarter 2021
- Motor Vehicle Landing Cost – 2nd Quarter 2021
- Motor Vehicle Landing Cost – 3rd Quarter 2021 (Jul – Sept)
- Motor Vehicle Landing Cost (October – December 2021)
- Motor Vehicle Landing Cost (Q1 – 2022)
- Motor Vehicle Landing Cost for the 1st Quarter 2021- Listings
- Motor Vehicle Landing Cost for the 3rd Quarter (July to September 2022)
- Motor Vehicle Landing Cost Notice : April to June 2022
- MOU Signing between FRCS and WAF
- New Clearance Process for Water Resource Tax
- New Single Export Manifest Submission
- Non-Resident Withholding Tax (NRWHT)
- Operating hours for Sigatoka Office returns to normal
- Panel of Valuers for Provision Of Valuation Services to Taxpayers
- PAYE Information for employers
- PAYE Payroll Software Accreditation
- Public Notice – Closure of office due to Tropical Cyclone Yasa
- Public Sale Notice.
- Rakiraki Office Closed
- Reduced Duty Rates on Dairy Products
- Refunds on Non-Resident Withholding Tax (NRWHT)-Professional Service Fee
- Reminder : 2019 VMS CARD/PFX FILE EXPIRY DATE
- Removal of HMC Licensing Requirements
- Renewal of the Tax Agent Registration for the Year 2023
- Requirement for Remitting Payments for Imported Goods
- Sale Notice
- Sale Notice
- SALE NOTICE
- SALE NOTICE
- Sale Notice – December 2020
- Sale Notice – List of goods
- Sale Notice – November 2020
- Sale Notice – Suva Port
- Sale Notice -Lautoka Port
- Sale Notice – List of items on sale
- Sale Notice : August Sale
- Sale Notice : List of goods on Sale for Auguts 2022
- Sale Notice : Sale of forfeited vehicle for dismantle
- Sale Notice for April 2022
- Sale Notice for July/August 2022
- Sale Notice for Lautoka Port
- Sale Notice for May, 2022
- Sale Notice for September 2022
- Sale Notice for Suva port
- Sale of forfieted vehicles for dismantle
- Sale of FRCS used office equiptment and furniture.
- Sale of Goods (FEB 2022) : Items
- Sale of Goods for May 2022 : List Of Goods
- Sale of Goods Notice
- Sale of Goods Notice (February)
- Sale of Notice for FRCS Unused Items
- Sale of Scrap Metals
- SALE OF SCRAP METALS
- Sale of used vehicles forfeited by Customs
- Shutdown of FRCS Tax Systems
- Single Inward and Outward Clearance of Vessels
- Streamlining of Customer Service – Taxpayer Online Service (TPOS)
- System Downtime
- System upgrade affects online services.
- Tax Amnesty
- TAX AMNESTY “Lets not lose this Opportunity”
- Tax Amnesty on Penalties
- Tax Clearance Certificate
- Tax Lodgment and Payment Deadline
- Tax Payment and Lodgement during the current COVID-19 situation in Fiji
- Tax Payment/ Lodgement Dates Extended
- Taxpayer Identification Number and Trading Names
- TIN’s of Taxpayers with VAT Refunds
- TPOS Down Time
- TPOS Error Message Banner
- TPOS Information Update
- TPOS System Update
- TRANSFER PRICING DOCUMENTATION
- Transitional Provision for Yachts currently stranded due to the impact Of The COVID-19 Pandemic
- Tropical Cyclone Yasa – Importation of Disaster Relief Goods (25.1.2021)
- TROPICAL CYCLONE YASA –IMPORTATION OF DISASTER RELIEF GOODS
- Tropical Cyclone Yasa Importation of Disaster Relief Goods – Further extension until 6th March 2021
- Update on Implementation of New Services Online
- Updated VAT Monitoring System (VMS) Tax Labels
- Updating FRCS Free Point of Sale (POS) App with new Tax Label
- Use of Birth Certificate Name in Joint Card
- Waiver – Late Lodgment/ Late Payment Penalties
- Motor Vehicle Landing Cost
- FRCS Public Forum
- FRCS Motor Vehicle Landing Cost
- Standard Interpretation Guideline
- Vehicle Landing Cost
- Stamping of Export Bill of Lading and Airway Bill Process
- Standard Interpretation Guideline (SIG)
- Launch of the Container Control Programme
- Sale of Goods
- Sale of Forfeited Vehicles for Dismantle
- Lodgement Dates Extended
- FRCS TRADEMARKS ACT 1933
- FRCS Sale of Used Office Equipment and Furnitures
- Expression of Interest – Testers for the Taxpayer Online Services (TPOS)
- FRCS Sale of Used Office Equipment and Furnitures
- Payday and Monthly Summaries
- FRCS Sale of Used Office Equipment and Furnitures
- FRCS Sale of Goods Lautoka Port
- Direct Port Delivery
- FRCS Sale of Goods Lautoka Port
- COVID-19 Response Budget Measures
- FRCS Sale of Goods
- FRCS Sale of Forfeited Vehicles for Dismantle
- Standard Interpretation Guideline (SIG)
- FRCS Unidentified Deposit
- Market Lending Rate
- Repayments Suspension of TEL AND PSC Loans and Accelerated Repayment Incentives
- Service Turnover Tax
- Sale of Goods
- Environment and Climate Adaptation Levy
- Automated Vessel Clearance process
- FRCS Sale of Forfeited Vehicles
- FRCS Public Sales Notice
- Our Committment To Serving You Safely
- Customs Process to Assist Small Micro Enterprises (SME)
- Operation in Motor Vehicle Bonded Warehouse (Revised)
- Automated Cargo Selectivity and Targeting Interface Clearance Process
- Taxpayer Online Services (TPOS)
- Standard Interpretation Guideline (SIGS)
- Bonded Warehouse – Period of Warehousing
- Sale of Forfeited Vehicles for Dismantle
- Sale of Goods
- VAT Discrepancies
- Motor Vehicle Landing Cost
- TPOS – Tax Return Filing Training
- Sale of Goods
- Sale of Goods – Forfeited Vehicles for Dismantle & Scrap Metal
- Revenue & Customs New Logo
- REMINDER: Importation of Used or Reconditioned Motor Vehicle into Fiji/Issuance of Import Licence
- Approved Accredited Electronic Fiscal Device (EFD/VMS) Point of Sale (POS) Providers for SME’s
- Payment of C1 Charges
- Approved Customs Brokers Listing
- TELS Travel Release
- Sign Up – Taxpayer Online Services
- Extension of Time- VAT Monitoring System
- Taxes Due As At June 2019
- Imposition of ECAL on Imported Goods
- Extended Opening Hours
- Payments for Overdue Taxes as at August 2019
- FRCS Cashier Extended Hours
- Sale of Used Office Equipment and Furniture
- Sale of Goods
- Motor Vehicle Landing Cost
- Payments for Overdue Taxes
- March 2019 Tax Settlement Reminder
- March 2019 Tax Filing Deadline
- Extended opening hours for FRCS Cashiers
- Tertiary Scholarship and Loans Repayments
- Sale of Goods
- VMS | EFD Phase 3 Roll Out
- Agriculture Incentives
- Overdue Taxes As At May 2019
- Mandatory Declaration of Assets
- EFD | VMS Phase 3 Awareness Sessions in Suva
- Cargo Transfer Management Using ASYCUDA World System
- Sale of Forfeited Vehicles
- Sale of Forfeited Vehicles and Parts
- EFD | VMS Phase 3 Awareness
- Sale Notice
- Duty Concession Applications
- New Tax Information System Awareness
- TELS Travel Release
- Replacement Smart Card(s)
- TELS Online Portal
- Uncredited Tax/TELS Payments
- Inspection of Containerized Goods
- Market Lending Rate
- Vehicle Landing Cost
- New Tax Information System (NTIS) Awareness
- Mandatory Declaration of Assets
- Customs Valuation Issues
- Sale of Forfeited Vehicles
- EFD | VMS and NTIS Awareness
- Tertiary Scholarship and Loans Repayments
- Six Monthly EMS Filing
- Vehicle Landing Cost
- VAT Returns
- Customs Provisional Export SAD
- Manifest Submission Procedures for Sea Port
- Duty Concession on Reinforcement Steel/Steel Rebar
- Acceptance of Joint Card
- VMS Field Visits to Ascertain Compliance Levels
- Mandatory Attachment of Scan Document for the Removal of Approved Exercisable Goods
- Renewal of Customs License
- Sale Notice
- Valuation Control in ASYCUDA World
- Sale Notice
- CGT and Stamp Duty Services
- Stamp Duty on Leases
- VAT Defaulters
- Sale Of Goods
- VAT Defaulters
- Incomplete Tax Returns
- Sale of Goods
Customer Complaints Process
Tax Talk
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- Standard Interpretation Guidelines & Binding Rulings
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- Archive
Our Portals
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- mySAY
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Incentives
Video Gallery
- 4 The Record – 24 January 2021
- Breakfast at Fiji One Hosting FRCS – TPOS Talanoa Session 2
- Breakfast at Fiji One Hosting FRCS – TPOS Talanoa Session 3
- Breakfast@Fiji One Hosting FRCS – TPOS Talanoa Session 1
- How to Replace/Renew your FRCS Joint Card
- Na Vakekeli – 26 October 2020
- Na Vakekeli 25 January 2021
- Revenue Collection for FRCS Reflects Economic Recovery in Fiji
- FRCS Speak Your Mind Talkback Show
- 4 The Record 23 August 2020 FRCS
- FBC Na Vakekeli Talk back show – 2020/2021 National Budget
- EMS/PAYE Video Tutorial
- Revenue and Customs Service on FBCTV Cucurui
- Fiji Revenue and Customs Service on FBCTV Cucurui
- Fiji Revenue and Customs Service on FBCTV Cucurui
- Receipt Demand
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Archive – Budget Amendments

Taxpayer User Guides

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Home | Our Services | VAT Monitoring System (VMS) | Taxpayer User Guides

Install Certificates for TAP FRCS Free POS Android & iOS App

Documents	PDF
Application Form for Vat Monitoring System (VMS) *Fillable	Download
User Manual for Taxpayer Portal (v.1.4)	Download
FRCS Free POS Installation and User Manual (v.1.2) for Android	Download
FRCS Free POS Installation and User Manual (v.1.0) for iOS	Download
Step By Step InstructionsOn The Road To Fiscalization (VMS/EFD)	Download

Tax Labels
Following Tax Labels are used to identify appropriate tax rate for each product or service sold through POS

Name	Abbr	Tax Label	Rate/Amount	Note
Value Added Tax	VAT	A	9.00 %	To be used by VAT registered businesses for sale of vatable products and services
Value Added Tax	VAT	D	15.00%	New rate of 15% on listed items as per the revised 2021-2022 budget effective from 1st April 2022
Value Added Tax (Zero-rated Supplies)	VAT- Zero – Rated	B	0.00 %	Applies to goods and services under Schedule 2 of Value Added Tax Act 1991
Value Added Tax (Exempt Supplies)	VAT – EXEMPT	C	–	Applies to goods and services under Schedule 1 of Value Added Tax Act 1991
Service Turnover Tax	STT	E	–	Removed as per 2020-2021 National Budget
Environment Climate Adaptation Levy	ECAL	F	–	Removed as per revised 2021-2022 budget
Plastic Bag Levy	PBL	P	FJ$0.50	The 50 cents ECAL on plastic bags will now be renamed as Plastic Bag Levy effective from 1st April 2022
Non-Tax	N-TAX	N	–	Applicable only to businesses who are not registered for VAT

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