Tax Identification Number TIN Registration : Fiji Revenue & Customs Authority FRCA

Organization : Fiji Revenue & Customs Authority
Type of Facility : Tax Identification Number TIN Registration
Country: Fiji
Website : https://www.frcs.org.fj/

What is FRCA Tax Identification Number (TIN)?

The Tax Identification Number (TIN) is a unique identifier issued by FRCA to identify all categories of tax and duty payers.

Related / Similar Facility : Apply For FRCA Fiji Tax Clearance

The use of a Tax Identification Number (TIN) helps us handle queries, trace correspondences and store information for each person that is registered for customs and tax purposes.

Purpose of the TIN

A TIN is unique to each person and will be used by him/her to comply with customs and tax legislation requirements such as:
** lodgement of annual income tax returns.
** lodgement of employment monthly summaries (persons required to deduct tax at source).
** lodgement of Single Administrative Documents (SADs).
** payment of all types of taxes.
** to clear goods at ports of entry.

A TIN may also be issued upon request (and where the applicant does not already have one) in the following circumstances:
** for the purpose of opening a bank account or renewing Land Transport Authority (LTA) driving license.
** for the purpose of issuing certificate of exemption from interest withholding tax – this is presented to financial institutions .
** for the purposes of issuing certificate of exemption from tax in the case of persons who will receive payments under a contract for service.
** to claim for a refund of Value Added Tax (VAT) paid on a new dwelling house.
** to promote a lottery and account for Gambling Turnover Tax (GTT).
** to remit funds overseas and/or for tax clearance purposes.
** to account for Capital Gains Tax on the sale of property in Fiji.
** to account for VAT where the applicant is deemed to be a registered person.

A TIN may be created in cases where a taxpayer is believed to be deriving income in Fiji or is liable to account for VAT and has not registered.

How To Obtain TIN?

Individuals that do not have a TIN must apply to FRCA ,by completing a TIN application form.

You can also use this TIN Registration Form if you are:
** applying for a new bank account or already have one.
** applying for a new LTA driving license or a renewal
** a full time, part-time or casual employee.
** a director who receives directors’ fees from a company.
** a pensioner who receives pensions or are receiving retiree allowances.
** a beneficiary who receives income from a trust or estate receiving income from investments such as interests, dividends
** are working but also engaged in any business.

and those that already have a TIN, must apply for a Joint FNPF/FRCA ID card.

What to do with the completed form?:
If all the requirements are available, you should bring your application to any FRCA (Customer Service Centre) office to obtain your new joint FNPF/FRCA ID card.

Your TIN /new joint FNPF/FRCA ID card may be issued immediately at our Customer Service Centre if you have satisfied the TIN/ new joint FNPF/FRCA ID card registration requirements. Once you receive your new joint FNPF/FRCA ID card you should quote your TIN in all correspondences and communications with FRCA.

Additional Generic Procedure

Here are the steps on how to apply for a FRCA Tax Identification Number (TIN):
1. Go to the FRCS website and download the TIN Registration Form.
2. Fill out the form and attach the required documents.
3. Submit the form to any FRCS Customer Service Centre.
4. Pay the application fee of FJD 10.
5. Your TIN will be issued to you immediately.

The required documents for TIN application are:
** A valid passport or national ID card.
** A recent passport-sized photograph.
** A birth certificate or other proof of identity.
** A proof of address.

The application fee for TIN is FJD 10. You can pay the fee in cash, by credit card, or by debit card. Once your TIN has been issued, you will be given a TIN card. You should keep this card safe as it will be required for various purposes, such as opening a bank account, applying for a job, or filing taxes.