The Fiji Revenue and Customs Service (FRCS) has issued a significant clarification regarding the Taxpayer Identification Number (TIN) requirement for mobile wallet accounts. The agency confirmed that this requirement does not affect individual users, following a public notice that extended the compliance deadline for businesses to January 31, 2026.
According to the FRCS, penalties and imprisonment outlined in Section 34A (2) of the Tax Administration Act are applicable only to business taxpayers. This ensures that individual users of electronic wallet services are exempt from such penalties, aligning with how other offenses are treated under the Act.
In a continued effort to assist taxpayers across Fiji, the FRCS has expanded outreach programs, particularly in remote and maritime regions, in collaboration with other governmental bodies. The organization is actively facilitating TIN registrations through both countrywide initiatives and its Taxpayer Online Services Portal, allowing individuals to register and obtain a TIN conveniently without the need for in-person visits.
The FRCS underscored that the TIN requirement is not intended as a measure for revenue generation or the introduction of new taxes. Instead, the initiative aims to enhance taxpayer profiling, identify potential tax evasion, and strengthen national anti-money laundering strategies, similar to identification protocols in the commercial banking sector.
These proactive measures by the FRCS not only aim to improve accessibility and streamline compliance but also reduce the administrative burden on individuals. This represents a progressive movement towards making taxation more user-friendly in Fiji. The ongoing outreach efforts highlight the FRCS’s dedication to supporting taxpayers and promoting compliance in a transparent and effective manner.