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 T
ax, therefore you will not need to lodge an income tax return unless:
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:
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 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?
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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