Frequently Asked Questions (FAQs)

Registration
Assessable Income
Allowable Deductions
Tax Payments
Returns Lodgement
VAT Supplies
VAT Exempt Supplies
Zero rated supplies
Service Turnover Tax
Employers
Fringe Benefits Tax
Social Responsibility Levy
Telecommunications Levy
Credit Card Levy
Third Party Insurance Levy
PAYE Tax Table

Registration

What are the requirements for persons wishing to register either as an individual, sole trader business, partner(s) in a partnership business, beneficiary or investment income earner?

You must submit your birth certificate and your business license plus one of the following when registering:

  • Driver’s license & wheel tax certificate.
  • FNPF card.
  • Passport.
  • Official identification card.

Click below to access registration form.

What are the registration requirements for partnership, trust (including unit trusts), estates of deceased persons, charitable organisations & non-profit bodies or companies?

  • A partnership wishing to register for tax purposes (whether or not a written partnership deed exists) would need to submit its Partnership Deed/Agreement.
  • A trust (including a unit trust) would need to submit a copy of its Deed of Trust.
  • An estate of a deceased person would need to submit a probate statement from the executor.
  • A charitable organisation or non-profit body would need to submit its Certificate of Incorporation and Memo/Articles of Association/Registration Certificate.
  • A company wishing to register for tax purposes whether public or private need to submit its Certificate of Incorporation and Memo/ Articles of Association.
  • A business license needs to be submitted in addition to the above requirements by any business that should register with Fiji Revenue & Customs Authority (FRCA). A site inspection would need to be carried out before a Tax Identification Number (TIN)is issued for the purpose of VAT registration.

What are the requirements for ticket lottery registration?

A copy of the promoter’s license and an estimate of sales need to be submitted before a TIN can be issued. If the promoter already has a TIN they must use that TIN. Registration should be done on

What are the requirements for the treatment of a branch/division as a produce supplier for VAT purposes?

Separate Books of Accounts (General Ledger, Cash books etc.) should be kept in addition to having a separate physical set up for the produce supply division. Furthermore a separate bank account should be maintained for the division.

A site inspection would need to be carried out by FRCA staff before treating the division as a produce supplier. Registration should be done on

.

What are the requirements for registration of promoters and performing artists?

The expected gross sales and contract/agreement with the performing artist needs to be submitted with the registration form. Registration and return should be done on

Where should I send my form?

For income tax purposes:

(If registering by post, certified copies of proof of identity documents need to be provided)
For VAT purposes:

  • at the Customer Service Center nearest you, so that a site inspection can be done.

How soon will I receive my TIN?

You should receive the TIN within ten (10) working days from the date of lodgement of your application.

When can registration for any business be cancelled?

Income Tax:

  • when a person will not be deriving any more income in Fiji or abroad (e.g. migration, death, final retirement, cessation of business).

VAT:

  • when the gross turnover in 12 months is below the turnover threshold of FJ$100,000 (for goods and/or services) and the person has been registered for at least 12 months, the person may apply for deregistration. You can also deregister for the closure of business.
  • a produce supplier and any person that has registered in error (e.g. exempt supplier) can apply for cancellation at any time.

Upon cessation of business and where all assets retained have been accounted for in the last return and/or a final audit is completed. A formal deregistration letter will be issued once the Chief Executive Officer is satisfied that all tax matters have been finalised.

I am operating a sole proprietor business. Do I have to register for VAT & Income Tax?

If your business gross income is FJ$100,000 or more in a year commencing from 1 January 2012, then you are obliged to register for VAT purposes.
For income tax purposes you still have to register irrespective of your level of income.

If you are not already registered with FRCA, you should complete the form Registration of Salary & Wage Earners or Sole Traders (IRS001) . If you are already registered for income tax but not for VAT you should complete the VAT registration section of Form IRS001 and submit the completed form to FRCA.

There is a foreign couple that is interested to purchase a piece of land here in Fiji and build a house to be rented out for residential purposes. Do they need to register for VAT?

Depending on whether the couple buys the land in their own name, or they hold it through a company, partnership or trust, they must register with FRCA in the name of the person or entity that holds the property title.

If the home is rented out for residential purposes, they should not register for VAT as residential rent is exempt from VAT. But they should register for VAT if it is rented out for commercial purposes and the gross turnover in a year would exceed $100,000.

However registration would need to be done for income tax purposes and annual income tax returns lodged disclosing the rental income and the related expenses incurred in deriving the rental income.

We, as a youth group are contracted with the Public Works Department (PWD) to clean a stretch of road. Should we register and pay provisional tax?

Yes, your youth group has to register with FRCA and will be issued with a Tax Identification Number (TIN). A Certificate of Exemption (COE) would be issued in your club’s name provided all the required information is provided to FRCA.

If your youth club does not have a valid COE then PWD will deduct 15% provisional tax from any gross contractual payments made to the club. The youth club can claim this as a credit when it lodges its tax return.

Provisional tax will be deducted by the payer from the payments to be made to contractor if it is above the threshold of FJ$300 of total annual payments.

Our motel business is run by our Church which I understand should be exempt for tax purposes. Do we have to register for Service Turnover Tax?

If the motel had been issued a license by the Hotel Licensing Board you should comply with the requirements of the Service Turnover Tax Decree 2012. All prescribed service providers including licensed hoteliers are required to start charging the Service Turnover Tax of 5% and remit the tax collected in any month by the end of the following month.

You are to register the motel operation for Service Turnover Tax (STT) purposes and to account for the STT on all services provided by the motel.

The 5% STT must be charged on the VAT exclusive amount.

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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