Debt Management Services

Lodgement Enforcement and Amendment Services

The Debt Management, Lodgement Enforcement and Amendments Service Section is more commonly known as the Debt Management Services and primarily responsible for:

  1. Coordinating lodgement enforcement activities through the Lodgement Enforcement Unit (LEU)
  2. Managing tax debtors through the Debt Management Unit (DMU) and
  3. Processing of amendment requests by taxpayers through the Amendments and Correspondence Control Unit (ACCU).

FRCA is the single major revenue collector tasked for collecting 90% of the Government revenues through effective and efficient tax administration.

Debt Management Unit (DMU)

DMU 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 and a Statement of Tax Account will be sent to you indicating your tax position – a tax refund or a tax payable. 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.

 

Risk Profiling Unit

This section is responsible for conducting risk profiling of taxpayers.

What services are provided by Risk Profiling Unit?

The main functions of the Unit are as follows:

  • To direct referrals to Audit & Compliance, Legal and Information Technology sections.
  • To conduct research on tax issues & industry practices.
  • To carry out risk assessments and develop audit & operational strategies.
  • Selection of audit cases based on risk assessment and profiling.
  • Sector profiling, taxpayer profiling and development of audit and organizational projects.
  • Preparing management information reports and developing performance standards to evaluate the efficiency of audit operations in field offices

 

Taxpayer Education and Publicity Unit (TEPU)

This section is responsible for conducting internal and external public awareness on all tax issues.

What services are provided by the Taxpayer Education and Publicity Unit?

The main functions of the unit are as follows:

  • To carry out public awareness of tax issues.
  • Conduct seminars and workshops for external customers
  • Preparation of tax pamphlets, posters and brochures.
  • Respond to telephone and email from customers  on all taxation enquiries

 

Technical Interpretation and Procedures Unit (TIPU)

This section is responsible for providing advice on all internal and external tax issues

What services are provided by the Technical Interpretation and Procedures Unit?

The main functions of the unit are as follows:

  • Update and confirm the  Standard Operating Procedures (SOP) to be in line with the office practice and legislation
  • Responding to technical tax issues
  • Developing Practice Statements on new tax changes
  • Review existing tax guides
  • To deal with all FRCA business units.

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HEAD OFFICE LOCATION

CONTACT DETAILS

Revenue & Customs Services Complex,
Lot 1 Corner of Queen Elizabeth Drive
& Ratu Sukuna Road,
Nasese,
Suva.
Phone: (+679) 3243000
Fax: (679) 3315537
Email: info@frca.org.fj