Registration – Salary and Wage Earners

Who should get registered for income tax purposes?

Under our tax laws, salary and wage earners are required to lodge returns of income or information. For this reason, they need to be registered for income tax purposes.  Anyone may contact the Authority for more advice or information on tax issues.

Those who should be registered and file returns are:

  • individuals earning income from employment
  • individuals that receive income from business/investments

Every person must have a Tax Identification Number (TIN).

How Do I Register?

Complete an 

using the .
You can use this form if you are :

  • applying for a new bank account or already have one.
  • applying for a new LTA driving license or a renewal
  • a full time, part-time or casual employee.
  •  a director who receives directors’ fees from a company.
  •  a pensioner who receives pensions or are receiving retiree allowances.
  •  a beneficiary who receives income from a trust or estate receiving income from investments such as interests, dividends
  • are working but also engaged in any business.

Sample registration form

Click 

to view sample registration form for salary and wage earners and those applying for a new bank account or LTA driving license.

What is a Tax Identification Number? (TIN)

Click here to find out more.

What do I need to provide?


The complete registration form must be submitted together with the following:

CHECKLIST
1 Fully complete the sections for registration type and personal details on the form
2 Sign and insert date on the form
3 Contract of employment/letter from employer
4 Attach a certified copy of your birth certificate
5 Provide proof of identity such as driver’s license& Wheel tax certificate, FNPF card, Passport, Voter Registration ID, Official ID Card (or attach certified photocopy if emailing)
6 Proof of residential address (FEA or Water bill, city council or town council bills, Housing Authority statements, TLTB and Lands Dept notices/bills, rental notices/receipts from landlords)

 

What to do with the completed form?

If all the requirements are submitted, you may either post the form to FRCA or bring it into any FRCA (Customer Service Centre)  office.

Your TIN can be issued immediately at our Customer Service Centre if you have satisfied the TIN registration requirements. Once you receive your TIN you should quote it in all correspondences and communications with FRCA.

Obligations of salary and wage earners

A person who is required to pay tax on personal income earned such as salary, wages and other emoluments must lodge a return of income IRS 200 Salary & Wage Earners Return , Salary & Wage Earners Return for the year 2013 by 31 March each year.

Further information:

For further assistance on registration you may send an email request to: tepu@frca.org.fj, cectaxquerysuv@frca.org.fj, or info@frca.org.fj

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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