Frequently Asked Questions (FAQs)

Salary and Wage Earners

Registration

Assessable Income

Allowable Deductions

Tax Refund Claims

Tax Payments

Returns Lodgement

Employee Obligations

 

Registration

I don’t have a Tax Identification Number (TIN) and would like to know of the requirements for registration. I’ve just started working with a company as a sales rep and would be earning FJ$15,600 per annum.

You will have to fill a TIN application form (IRS001) / FNPF/FRCA Joint ID Card form.

Effective from 01st January 2013 is the PAYE Final Tax, therefore you will not need to lodge an income tax return unless:

  • you have 2 or more employments during a year and total income received is above $16,000.00
  • Where an employee receives a demand notice from the Commissioner to lodge a return

However, if the company engages your services on a contractual basis then you should be registered as a provisional taxpayer. The company is then obliged to deduct 15% provisional tax.

The completed form can be lodged at any of our Customer Service Centres and you will be issued with a FNPF/FRCA Joint ID card after your application is processed.

What are FRCA’s requirements for Ticket Lottery registration?

The requirements for registration are:

  • A copy of the approval from the District Officer’s Office
  • Completed form for ticket lottery registration (Form IRS007)

The expected gross sales and contract/agreement with the performing artist needs to be submitted. Registration and return should be done on Form IRS214.

Where should I send my form?

For income tax purposes:

  • drop it at any Customer Service Centre (CSC).
  • you can send it through the post, certified copies of proof of identity documents need to be provided.

For VAT purposes:

How soon will I receive my TIN or FNPF/FRCA Joint ID card?

Your TIN or Joint FNPF/FRCA ID Card  could be issued instantly if you lodge your application with all requirements at one of our Customer Service Centres.

 

When can Income Tax & VAT registration be cancelled?

Income Tax

  • when a person will not be deriving any more income in Fiji or abroad (e.g. migration, death, final retirement, cessation of business).

VAT

    • when the level of taxable supplies excluding exempt supplies in a year is below the turnover threshold of FJ$100,000 for goods and/or services and the person has been registered for at least twelve (12) months may apply for de-registration.
    • a produce supplier and any person that has registered in error (e.g. exempt supplier) can apply for de-registration at any time.

Upon cessation of business and where all assets retained have been accounted for in the last return and/or a final audit is completed. A formal de-registration letter will be issued once the Chief Executive Officer is satisfied that all tax matters have been finalised.

 

 

 

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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