Who needs to apply for tax clearance?

This form is used by a person who has left (or will be leaving) Fiji permanently, and will be transferring money out of Fiji.

If the application is successful the person will be given a tax clearance letter for exchange control purposes.

What requirements must a person satisfy before applying for a tax clearance?

Before a tax clearance letter will be given, the applicant 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?

In order to facilitate the quick processing of your tax clearance application, the documents and information details below should be submitted with your application:

• Savings from salary

For each bank account, please provide the following details:

• date account opened.
• details of deposits (other than salary).
• statement of interest received for each year.
• detailed bank statement with current balance.
• an explanation and evidence will be required for irregular deposits.
  
• FNPF withdrawals

For FNPF withdrawals, please provide the following details:

• withdrawal letter or copy of refund cheque.
• evidence of deposit.
  
• Leave compensation and gratuity
  
  • details of payment from your employer.
  • evidence of deposit.

• Sale of assets
  • list of assets sold and sale price.
  • house/land-sale and purchase agreement.
  • transfer document/land sales declaration.
  • vehicle registration number.
    • letter from the buyer.
    • transfer of vehicle document from the Land Transport Authority.
  • evidence of funds received and deposited in account.
    
• Other Sources

Advise source and provide evidence e.g.:

• gift - advise name and donor's TIN.             
• directors' fees.
• lottery wins etc                                            
• loan repayment.
• insurance.                                                  
• investment - evidence of  source of funds.
• advance.
• dividend.

Where tax clearance is sought on the grounds of migration the following is required:

lodge tax return for the current year together with  an Employee Certificate. It is the responsibility of the employer to complete and lodge the related Employer Declaration form directly to the Authority

• forward letter of resignation and acceptance.
• passport and visa (photocopy).
• any tax owing must be paid in cash or by bank cheque.

What to do with the completed form.

You may either post the form to FIRCA or bring it into an FIRCA (Customer Enquiry Centre) office.

If bringing the form into the FIRCA office, a FIRCA officer will check it and advise if you have missed out any details. If you need help filling in the form ask the FIRCA officer at the counter.