Lodgement Enforcement Unit (LEU)

Lodging my Tax Returns

The first and foremost responsibility of every taxpayer is to voluntarily lodge applicable tax returns – pursuant to Section 3 of the Tax Administration Decree – namely:

Tax Return Type

Return Period

Due Dates

Value Added Tax (VAT) Returns

Monthly
Quarterly
Annually

Within 1 month after the end of the return period
Income Tax Returns

Annually

Within 3 months after the end of the financial year
Fringe Benefit Tax (FBT) Returns

Quarterly

Within 1 month after end of the quarter
Service Turnover Tax (STT) Returns

Monthly

Within 1 month after the month in which STT was deducted
PAYE Employer Monthly Summaries

Monthly

Within 1 month after the month in which PAYE was deducted

 

Irrespective of whether any tax will be payable or not, failure to lodge the applicable tax return(s) on time will attract an initial Late Lodgment Penalty (LLP) of 20% of the amount of tax payable under that return and a further monthly interest of 5% of the amount of tax payable for each month of default from the lodgment due date. For example: A 2012 Tax return with tax payable of FJ$100 lodged on 30 June, 2013. With the due date being 31 March 2013, LLP will be 20% of FJ$100 plus 5% of FJ$100 for being 3 months late. Therefore, the total LLP will be FJ$20 + FJ$15 = FJ$35.

In cases where tax liability under the return is nil or refund, a late lodgment penalty of FJ$1 for each day of default is applicable. For example, if an employer lodges a nil 2011 PAYE Annual Summary on 30 May, 2012. With the due date being 28 February 2012, the late lodgment penalty applicable will be $1 a day for 91 days, so the employer will be charged FJ$91 for lodging late.

Can I be granted more time to lodge my tax return?

In the event, you cannot lodge your tax returns on time due to genuine circumstances, you should immediately request for an extension of time or through your Tax Agent under the Tax Agents Lodgment Program before the return due date. The Tax Office, upon satisfaction that there is a reasonable cause, may grant an extension.

This extension, however, does not change the due date for tax payment but only entitles you for remission of Late Lodgment Penalties.

What happens if I do not lodge my tax returns at all?

  1. As soon as a tax return is not lodged for one return period, LEU issues a 14 day Demand Notice for lodgment of outstanding tax return.
  2. On receipt of the Demand Notice, you should immediately contact the Case Manager to make an arrangement for the lodgment of outstanding tax return(s).
  3. Should you fail to respond to the Demand Notice, the Tax Office can execute a Temporary Closure of Business after issuance of a Final Demand Notice or an Admin Summon will be served upon you by LEU?
  4. Failure to comply with the Admin Summon, the Tax Office will pursue prosecution without any further reference to you.
  5. Once prosecuted, you will be liable for a fine not exceeding FJ$15,000 or imprisonment not exceeding 12 months or both fine and imprisonment.

Who Do I contact for Assistance for Lodgment?

NAME

EMAIL ADDRESS

PHONE

LOCATION

Ms. Ashika Prasad Assistant Manager – LEU aprasad006@frca.org.fj 3243960 B1L1
FRCA Complex, Suva
Mr. Vijay Singh
Team Leader – LEU
vsingh001@frca.org.fj 3243838 B1L1
FRCA , Labasa

 

How else can LEU assist me?

It is also your responsibility and obligation to update the Tax Office, should there be any change in your tax status or information such as:

  1. Change of address – business or location;
  2. Change of contacts – authorized officers, telephone or email contacts;
  3. Residency status – resident or non-resident;
  4. Business Operations Status – ceased operations, deregistered, winding up actions, liquidations etc.;
  5. Deceased taxpayers;
  6. Change in nature of business – sole trader, partnership, limited liability company etc.;
  7. Activation and deactivation of tax types, codes and branches for remittance of taxes;
  8. Change of Tax Agents and Accountants

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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