Registration – Salary and Wage Earners

It is necessary for every individual in Fiji to have a TIN.

What is a TIN?

The Tax Identification Number (TIN) is a unique identifier issued by FRCA to identify all categories of tax and duty payers. The use of a Tax Identification Number (TIN) helps us handle queries, trace correspondences and store information for each person that is registered for customs and tax purposes.

Purpose of the TIN

A TIN is unique to each person and will be used by him/her to comply with customs and tax legislation requirements such as:

  • lodgement of annual income tax returns.
  • lodgement of employment monthly summaries (persons required to deduct tax at source).
  • lodgement of Single Administrative Documents (SADs).
  • payment of all types of taxes.
  • to clear goods at ports of entry.

 

A TIN may also be issued upon request (and where the applicant does not already have one) in the following circumstances:

  • for the purpose of opening a bank account or renewing Land Transport Authority (LTA) driving license.
  • for the purpose of issuing certificate of exemption from interest withholding tax – this is presented to financial institutions .
  • for the purposes of issuing certificate of exemption from tax in the case of persons who will receive payments under a contract for service.
  • to claim for a refund of Value Added Tax (VAT) paid on a new dwelling house.
  • to promote a lottery and account for Gambling Turnover Tax (GTT).
  • to remit funds overseas and/or for tax clearance purposes.
  • to account for Capital Gains Tax on the sale of property in Fiji.
  • to account for VAT where the applicant is deemed to be a registered person.

A TIN may be created in cases where a taxpayer is believed to be deriving income in Fiji or is liable to account for VAT and has not registered.

 

How can I obtain a TIN?

Individuals that do not have a TIN must apply to FRCA ,by completing a TIN application form.

IRS001 – Application for Registration of Salary, Wage Earners, Sole Trader Businesses, LTA and Bank Account using the Instructions.

Click link:

http://www.frca.org.fj/wp-content/uploads/2012/11/IRS200-Salary-and-Wage-Earners-Return1.pdf

 

You can also use this TIN Registration 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.

and those that already have a TIN, must apply for a Joint FNPF/FRCA ID card.

Click link:

http://www.frca.org.fj/wp-content/uploads/2012/11/FRCA-FNPF-FORM.pdf

 

What do I need to provide to obtain FNPF/FRCA Joint ID Card?

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

CHECKLIST
1 Fully complete the Joint ID Card Registration Form including sections for registration type and personal details on the form
2 Sign and insert date on the form
3 Attach your original or certified copy of your full extract of post 2000 year of your birth certificate. If you were not born in Fiji, attach copy of your passport
4 Marriage Certificate if you prefer  to use your married name
5 FNPF Member ID or any other form  of valid photo identification such as driver’s license , FNPF card, Copy of Passport, Voter Registration ID, Official ID Card (or attach certified photocopy if emailing) if you do not have a FNPF Member ID card.
6 In the absence of a photo ID, members of the public may submit a passport sized photo certified by a Justice of Peace, Provincial Administrator, Commissioner of Oaths or by FNPF/FRCA Customer Service Counter Officers.

 

What to do with the completed form?

If all the requirements are available, you should bring your application to any FRCA (Customer Service Centre) office to obtain your new joint FNPF/FRCA ID card.

Your TIN /new joint FNPF/FRCA ID card may be issued immediately at our Customer Service Centre if you have satisfied the TIN/ new joint FNPF/FRCA ID card registration requirements. Once you receive your new joint FNPF/FRCA ID card you should quote your TIN in all correspondences and communications with FRCA.

Your TIN & the secrecy provisions

When making enquiries on your tax account, you should produce your TIN and some form of personal identification.

The Commissioner is not permitted to reveal or disclose any information relating to the income of any person unless where provided for under the Customs and Tax legislation’s.

You should not give your TIN to anyone to make enquiries on your behalf.

Duplication of TINs 

In the circumstances of a person having 2 or more TINs, please contact our Customer Service Centre at the earliest to rectify the incorrect TIN(s).

 

Obligations of Salary and Wage Earners

Employees must provide a completed Tax Code Declaration Form to their employer containing the following:

  •    Employee Tax Identification Number (TIN)
  •    Employee name & address
  •    Indicate Tax Code:
  1. “P”  -  primary employment, 
  2. “S”  -   secondary employment

Primary Employment

  •   means the main employment for the employee
  • An employer will deduct tax at applicable rate using Table A9 of Fourth Schedule of Income Tax Act.

Secondary Employment

  •  means any employment other than primary employment
  •  An employer will deduct tax at the marginal rate of 20%

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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