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 can contact the Tax Office Call Centre on 3243 527/3243 531/ 3243 533/ 3243 339 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.

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: You can use the accounts listed below for Direct Deposits, Electronic Payments, Online and Telegraphic Transfer Payments:

Tax Type

Westpac Account Number

Value Added Tax

9802691312

PAYE

9802691346

Provisional Tax

9802691353

Withholding Tax

9802691361

Vat Reverse Charge

9802691387

Other

9802691395

Income Tax

9802691403

Service Turnover Tax

9802691411

Departure Tax

9803044800

WBC Swift Code (for all accounts listed above)

WPACFJFX BSB – 039-001

 FRCA Bank Account details

You must ensure that your Tax Identification Numbers and the respective account codes are correctly stated to facilitate proper update of records with FRCA. You must also confirm your payments by emailing to DFIRCA-BillpayReports@frca.org.fj .

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.
  1. 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 FRCA, 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 FRCA 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 FRCA any monies due to you under any contracts with the third parties.
  1. If the quantum of your tax arrears is more than FJ$50,000, in order to securitize the tax debt, FRCA 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, FRCA will petition the court for property sale and sell your property by tender.
  1. 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.
  1. 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.
  1. 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.
  1. 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.
  1. 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.
  1. 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.

Who do I contact for assistance?

You can easily contact any of the following DMS officers:

 
 

Name

Email Address

Phone

Location

MANAGEMENT

Vilimone Nailotei

Acting National Manager DMS

vnailotei@frca.org.fj

3243901

B1L1
FRCA Complex, Suva

Sebiuta Fue -

Secretary to NMDMS

sfue@frca.org.fj

3243902

B1L1
FRCA Complex, Suva

Laisa Bainimara -

Principal Assessor ORT

lbainimara@frca.org.fj

3243523

B1L1
FRCA Complex, Suva

DEBT MANAGEMENT UNIT

Lavenia Lewatu

llewatu@frca.org.fj

3243930

B1L1
FRCA Complex, Suva

Ledua Tagilala

ltagilala@frca.org.fj

3243922

B1L1
FRCA Complex, Suva

Satya Chandra

schandra@frca.org.fj

3243940

B1L1
FRCA Complex, Suva

Divendra Prasad

dprasad@frca.org.fj

3243975

B1L1
FRCA Complex, Suva

Elenoa Koroibulileka

ekoroibulileka@frca.org.fj

3243970

B1L1
FRCA Complex, Suva

Meliki Rauca

mrauca@frca.org.fj

3243944

B1L1
FRCA Complex, Suva

Anjani Chand

achand008@frca.org.fj

3243971

B1L1
FRCA Complex, Suva

Pushpam Radhika

pradhika@frca.org.fj

3243837

B1L1
FRCA Complex, Suva

Salaiwai Savou

ssavou@frca.org.fj

3243962

B1L1
FRCA Complex, Suva

Saivora Lewe

slewe@frca.org.fj

3243984

B1L1
FRCA Complex, Suva

Yogesh Narayan

ynarayan@frca.org.fj

3243953

B1L1
FRCA Complex, Suva

Aseri Boseiwaqa

aboseiwaqa@frca.org.fj

3243912

B1L1
FRCA Complex, Suva

Katalaini Yabakidua

kyabakidua@frca.org.fj

3243963

B1L1
FRCA Complex, Suva

Ravikash Lal

rlal001@frca.org.fj

3243921

B1L1
FRCA Complex, Suva

Miliakere Wasala

mwasala@frca.org.fj

3243974

B1L1
FRCA Complex, Suva

John Kelepi

jkelepi@frca.org.fj

3243839

B1L1
FRCA Complex, Suva

Radhika Mani

rmani@frca.org.fj

3243981

B1L1
FRCA Complex, Suva

Artika Singh

asingh001@frca.org.fj

3243911

B1L1
FRCA Complex, Suva

Avikant Dutt

adutt@frca.org.fj

3243925

B1L1
FRCA Complex, Suva

Komal Kavita

kkavita@frca.org.fj

3243987

B1L1
FRCA Complex, Suva

Moritikei Qele

mqele@frca.org.fj

3243838

B1L1
FRCA Complex, Suva

Pio De Mike

pdemike@frca.org.fj

3243545

B1L1
FRCA Complex, Suva

LEU/DATA CLEANSING

Farisha Hussain Acting Manager/LEU

fhussain@frca.org.fj

3243546

B1L1
FRCA Complex, Suva

Frances delana

fdelana@frca.org.fj

3243951

B1L1
FRCA Complex, Suva

Monika

mram@frca.org.fj

3243932

B1L1
FRCA Complex, Suva

Yogeeta Kumar

ykumar@frca.org.fj

3243923

B1L1
FRCA Complex, Suva

Epi Ledua

eledua@frca.org.fj

3243943

B1L1
FRCA Complex, Suva

Ashini Vandhana

avandhana@frca.org.fj

3243942

B1L1
FRCA Complex, Suva

Kulaea Tokai

ktokai@frca.org.fj

3243932

B1L1
FRCA Complex, Suva

Loreena Nand

lnand@frca.org.fj

3243961

B1L1
FRCA Complex, Suva

Komal Lata

klata@frca.org.fj

3243835

B1L1
FRCA Complex, Suva

Ivamere Khan

ikhan@frca.org.fj

3243565

B1L1
FRCA Complex, Suva

Luisa Cabelawa

lcabelawa@frca.org.fj

3243516

B1L1
FRCA Complex, Suva

Unaisi Tivika

utivika@frca.org.fj

3243988

B1L1
FRCA Complex, Suva

Tala’ula F Tuiloma

ttuiloma@frca.org.fj

3243967

B1L1
FRCA Complex, Suva

Nandeeta Singh

Nsingh001@frca.org.fj

3242980

B1L1
FRCA Complex, Suva

OBJECTION REVIEW TEAM

Seini Turogo

sturogo@frca.org.fj

3243941

B1L1
FRCA Complex, Suva

Naleen Nath

nnath@frca.org.fj

3243841

B1L1
FRCA Complex, Suva

Shalvyn Chand

Schand006@frca.org.fj

3243931

B1L1
FRCA Complex, Suva

Kavita Mala

kmala@frca.org.fj

3243910

B1L1
FRCA Complex, Suva

Front Counter

3243972

B1L1
FRCA Complex, Suva

 

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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