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.

It is responsible for processing original returns lodged by taxpayers and facilitating all related release of refunds and receipting of tax payments by taxpayers.

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/ FNPF & FRCA Joint ID card
  • 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 and Notice of Assessments.
  • 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 and Stamp Duty 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.

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 on Income Tax, VAT and other 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.

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.
  • To attend to general enquiries.

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, trusts, partnerships and estates.

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 trusts.
  • 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.
  • To attend to general enquiries.

Processing Unit

This section deals with the processing of VAT returns. Taxpayers covered here are VAT registered taxpayers.

What services are provided by the Processing Unit?

The main functions of the Unit are as follows:

  • 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
  • To attend to general enquiries.

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. They also reconcile the Employer Monthly Summary.

The Inspection team on the other hand is 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 Section?

The main functions of the Unit are as follows:

  • Administration of Pay As You Earn Final Tax (PAYE), Gambling Turnover Tax (GTT), Resident Interest Withholding Final Tax (RIWT), Dividend Withholding Tax (DWT), Provisional Tax (PT), Service Turnover Tax (STT), Social Responsibility Tax (SRT), 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 Monthly 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 Taxpayers, 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.

Despatch 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 Notice of Assessment, Statements of Tax Account and direct deposit of refunds to taxpayers’ bank account.
  • 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.

 

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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