Frequently Asked Questions (FAQs)
Salary and Wage Earners
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 in an application form (IRS001) to register as a salary and wage earner, if your chargeable income (i.e. Gross Income less Allowances) is above the tax threshold of FJ$15,600 per annum. You will need to submit with the application form, a certified copy of your birth certificate plus your contract of employment/letter from employer and either a copy of your FNPF card, your passport, official ID card or driver’s license and wheel tax certificate.
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 TIN 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:
- At the Customer Service Centre nearest you, so that a site inspection can be done.
How soon will I receive my TIN?
Your TIN could be issued instantly if you lodge your application with all requirements at one of our Customer Service Centres. If you are posting your application, it may take up to five (5) working days from the date of lodgement of your application.
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 cancellation.
- a produce supplier and any person that has registered in error (e.g. exempt supplier) can apply for cancellation 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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