Tax Identification Number (TIN) System

For administrative and record keeping purposes, it is necessary to create a TIN for any person that will communicate with FRCA on a regular basis.

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 annual 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 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?

All new taxpayers must register to obtain a Tax Identification Number (TIN).

The completed registration form must be submitted with a certified copy of your FULL birth certificate plus your Contract of employment/letter from employer and either of the following, which is the proof of identity required for all Salary & Wage earners:

  • passsport size photo (if unemployed)
  • driver’s license & Wheel tax certificate.
  • FNPF card.
  • passport.
  • official ID card .

If all the requirements are submitted, the form is fully completed and duly signed, your TIN can be issued immediately at our Customer Service Centre. Once you receive your TIN you should quote it in all correspondence and communication with FRCA.

To enable our staff to process your application promptly, you must fill all the relevant spaces on the form, make sure the information is correct and sign the declaration. If you do not provide the correct information, we may not be able to process your return correctly and this will lead to delays and rework.

The TIN is issued as soon as all verification checks have been completed.

Once you receive your TIN you should quote it in all correspondence and communication with FRCA. You should not disclose your TIN to any person (except where required for income tax purposes) or allow another person to use it to make enquiries on your behalf.

Your TIN & the secrecy provisions

The TIN is intended to protect the identity of taxpayers.

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

Under the provisions of the Income Tax Act and Value Added Tax Decree, 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).

FRCA Contacts 

The following FRCA staff could be contacted for TIN registration purposes:

Location

Staff’s Name

Phone Number

Email Address

Suva Customer Service Centre Vatemo Nagata 324 3820 vnagata@frca.org.fj
  Apisai Tagivetaua 3243 821 atagivetaua@frca.org.fj
  Merelita Rovi 3243 822 mrovi@frca.org.fj
  Alisi Sebua 3243 826 asebua@frca.org.fj
  Kaie Bekanimoli 3243 829 kbekanimoli@frca.org.fj
  Elesi Laveti 3243 831 elaveti@frca.org.fj
  Nanise Sila 3243 832 nsila@frca.org.fj
  Vasenai Meli 3243 834 vmeli@frca.org.fj
       
Nadi Customer Service Centre Eka Sakealevu 6734 355 esakealevu@frca.org.fj
  Ruci Yavala 6734 356 ryavala@frca.org.fj
  Jone Cagicaucau 6734 358 jcagicaucau@frca.org.fj
       
Lautoka Customer Service Centre Vani Cakobau 6666 673 vcakobau@frca.org.fj
  Vikash Sharma 6666 673 vsharma001@frca.org.fj
       
Labasa Customer Service Centre Tupou Volau 8819 718 tvolau@frca.org.fj
  Milika Mario 8819 717 mvunimoli@frca.org.fj
       
Savusavu Customer Service Centre Alanieta Seli 3243 455 aseli@frca.org.fj
  SekopeTakape 8850 727 stakape@frca.org.fj
       
Rakiraki Customer Service Centre Anil Sharma 662 6715 asharma@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