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:
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:
For VAT purposes:
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?
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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