Revenue Collection – Taxation

Introduction

The revenue collection arm of the Taxation Division is the major operational section that is responsible for collecting revenue for the government to fund the national budget.

It is responsible for processing original returns lodged by taxpayers and facilitating all related release of refunds and receipting of tax payments by taxpayers. It is also responsible for handling tax queries by taxpayers and conducting stakeholder awareness on tax issues.

The specific functions of the Units within Revenue Collection are detailed further below.

Revenue Collection Organisation Structure

Customer Service Centre (CSC)

The Customer Service Centre handles all general enquiries received over the counter, by telephone or through referrals.

What services are provided by CSC?

The main functions of the Centre are:

  • To attend to all general enquiries
  • To register new taxpayers and issue Tax Identification Numbers
  • To accept correspondence and returns for lodgement.

Other Services rendered at CSC:

  • To process tax clearance applications by individuals and businesses.
  • To issue Certificates of Exemptions & Statement of Tax Account
  • To receipt payment of all taxes and penalties from taxpayers.
  • To handle all lodgements of tax returns, VAT returns and correspondences.
  • To handle all lodgement and processing of Capital Gains Tax applications.
  • To handle all direct referrals to Audit & Compliance, Legal and Information Technology Sections.

Stamp Duties Unit

The Stamp Duties Unit was a new unit which was transferred to FRCA effective from 1 April, 2011, whose functions were formerly performed under the portfolio of the Ministry of Justice and Attorney General.

What services are provided by Stamp Duties Unit?

The main functions of the Unit, which is also located at our Customer Service Centres, are as follows:

  • To attend to all general enquiries
  • To assess legal documents.
  • To process conditional exemption, refinancing and refund applications.
  • To attend to waiver of stamp duties submission to the Minister for Finance.
  • To attend to stamping of legal documents.

Gold Card Unit

This Unit was set up to provide priority Taxation Services to its compliant taxpayers, in the course of normal business. Taxpayers selected are those who have an excellent record in Tax responsibilities and in need of daily interaction with FRCA for Customer Service facilitation.

What services are provided by Gold Card Unit?

The main functions of the Unit are as follows:

  • To attend to all general enquiries for Gold Card taxpayers;
  • To process tax clearance applications by Gold Card taxpayers.
  • To process Certificate of Exemption applications by Gold Card taxpayers.
  • To receipt payment of all taxes and penalties from taxpayers.
  • To handle lodgement of all return types for Gold Card Taxpayers and nominees including VAT Self-Assessment returns.
  • To handle processing of all return types and correspondence for Gold Card taxpayers and nominees.
  • To conduct review of assessments for all return types.
  • To process applications and returns for Film Fiji (formerly known as Fiji Audio Visual Commission).
  • To direct referrals with all FRCA business units.

Data Entry Unit

This section handles the inputting and validating of all relevant information entered or attached to Income Tax and VAT returns lodged by all categories of taxpayers.

What services are provided by Data Entry Unit?

The main functions of the Unit are as follows:

  • To handle lodgement of all return types;
  • To input data of other income and information provided in returns.
  • To update information on the FITS database.
  • To input data of returns received by Lodgement Enforcement Unit.
  • To refer system problems to Information Technology section through relevant Manager & National Manager.
  • To attend to general telephone enquiries.

Company Section

This Section deals with the processing of company returns of income that are required to be lodged by companies in accordance with the requirements of the Income Tax Act. Taxpayers covered here are resident and non-residents deriving income in Fiji including limited liability companies, Shipping and Insurance, taxable trusts and co-operative societies.

What services are provided by Company Section?

The main functions of the Section are as follows:

  • To process returns of income for companies.
  • To send advance tax payment reminder letters to companies.
  • To advise of change of year balance date for company returns.
  • To handle referrals to other units within FRCA.
  • To deal with all FRCA business units.
  • To direct referrals to Audit & Compliance, Legal and Information Technology sections

Technical Section

This Section deals with the processing of business returns of income that are required to be lodged by businesses in accordance with the requirements of the Income Tax Act. Taxpayers covered here are resident and non-residents deriving income in Fiji including sole traders, partnerships and estate.

What services are provided by Technical Section?

The main functions of the Section are as follows:

  • To process returns of income for sole traders, partnerships, estates and non-profit organizations.
  • To handle referrals to other units within FRCA.
  • To deal with all FRCA business units.
  • To direct referrals to Audit & Compliance, Legal and Information Technology sections

Processing Unit

This section deals with the processing of Form S returns, VAT returns and New Dwelling House claims. Taxpayers covered here are resident and non-resident individuals deriving salary & wages and investment income in Fiji as well as VAT registered business taxpayers.

What services are provided by the Processing Unit?

The main functions of the Unit are as follows:

  • To process returns of income for salary & wage earners and investment income earners.
  • To process registered person’s VAT returns.
  • To deal with all FRCA business units.
  • To direct referrals to Audit & Compliance, Legal and Information Technology sections

PAYE & Inspection Section

The PAYE team is responsible for maintaining files for all registered employers, to issue standard forms, circulars, booklets, information and instructions on matters affecting employees; to deal with complaints from employees and if the need arises to advise employers on the amount of tax to be deducted.

The Inspection team on the other hand is responsible for responsible for the inspection of wages sheet and other documents and records for the purpose of satisfying the Commissioner that tax has been deducted and accounted for in accordance with the regulation.

What services are provided by Inspection Section?

The main functions of the Unit are as follows:

  • Administration of Pay As You Earn Tax (PAYE), Gambling Turnover Tax (GTT), Resident Interest Withholding Tax (RIWT), Dividend Withholding Tax (DWT), Provisional Tax (PT), Service Turnover Tax (STT), Social Responsibility Levy (SRL), Third Party Insurance Levy (TPIL), Telecom Levy (TL) and Credit Card Levy (CCL).
  • To maintain employer’s records.
  • To reconcile the amounts received from employers (PAYE taxes deducted at source) with the information on the Annual Summaries.
  • To process applications for registration under the Employment Taxation Scheme.
  • To process applications for a Permit under the Gambling Turnover Tax Decree 1991.
  • To deal with PAYE issues raised by Customer Service Centre and Processing Units staff.
  • To direct referrals to Audit & Compliance, Legal and Information Technology sections
  • To conduct inspection of employer records.
  • To conduct compliance checks on employers.

Dispatch Unit

This section is responsible for the issuing of Notices of Assessments, facilitating the issuing of refunds and accounting for receipts and payments.

What services are provided by Dispatch Unit?

The main functions of the Unit are as follows:

  • To issue notices of assessments, statements of tax accounts and direct deposit of refunds to taxpayers.
  • The receipting of payments for all tax types.
  • To deal with refunds of deceased taxpayers.
  • To conduct Drawings Accounts Reconciliation.
  • To deal with incorrect bank account cases.
  • To carry out Tourist VAT refund Scheme (TVRS) reconciliation.
  • Reversal of dishonoured cheques.
  • To carry out bank lodgements.
  • To deal with Processing Section and Customer Service Centre queries.
  • To direct referrals to Audit & Compliance, Legal and Information Technology sections
  • To conduct inspection of employer records.
  • To conduct compliance checks on employers.

Risk Profiling Unit

This section is responsible for conducting risk profiling of taxpayers.

What services are provided by Risk Profiling Unit?

The main functions of the Unit are as follows:

  • To direct referrals to Audit & Compliance, Legal and Information Technology sections.
  • To conduct research on tax issues & industry practices.
  • To carry out risk assessments and develop audit & operational strategies.
  • Selection of audit cases based on risk assessment and profiling.
  • Sector profiling, taxpayer profiling and development of audit and organizational projects.
  • Preparing management information reports and developing performance standards to evaluate the efficiency of audit operations in field offices

Taxpayer Education and Publicity Unit (TEPU)

This section is responsible for conducting internal and external public awareness on all tax issues.

What services are provided by the Taxpayer Education and Publicity Unit?

The main functions of the unit are as follows:

  • To carry out public awareness of tax issues.
  • Conduct seminars and workshops for external customers
  • Preparation of tax pamphlets, posters and brochures.
  • Respond to telephone and email from customers  on all taxation enquiries

Technical Interpretation and Procedures Unit (TIPU)

This section is responsible for providing advice on all internal and external tax issues

What services are provided by the Technical Interpretation and Procedures?

The main functions of the unit are as follows:

  • Update and confirm the current procedures to be in line with the office practice and legislation
  • Responding to technical tax issues
  • Developing Practice Statements on new tax changes
  • Review existing tax guides
  • To deal with all FRCA business units.

Print This Page Print This Page

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