The Fiji Revenue and Customs Service (FRCS) has made an important clarification regarding the mandatory Taxpayer Identification Number (TIN) requirement for mobile wallet accounts, stating that this obligation does not apply to individual users. This announcement comes in the wake of a public notice last week which pushed the compliance deadline for affected businesses to January 31, 2026.
FRCS highlighted that the penalties and imprisonment provisions outlined under Section 34A (2) of the Tax Administration Act are solely applicable to business taxpayers, ensuring that individual users of e-wallet services remain unscathed by these provisions. The authority clarified that this approach aligns with the treatment of other offenses under the Act.
In its commitment to assist taxpayers, the FRCS has broadened its outreach programs, including initiatives in remote and maritime areas in collaboration with other government entities. The organization continues to facilitate TIN registration through countrywide efforts and the Taxpayer Online Services Portal. This online platform allows taxpayers to register and obtain a TIN without the necessity to visit an office in person.
Moreover, the FRCS emphasized that the TIN requirement does not serve as a means of revenue generation or the introduction of new taxes. Instead, this measure aims to enhance taxpayer profiling, identify potential tax evasion, and bolster national anti-money laundering initiatives. Such identification protocols are already standard in the commercial banking sector.
Through these measures, the FRCS seeks to improve accessibility, streamline compliance, and lessen the administrative burden for individuals, which reflects a positive step towards a more user-friendly approach to taxation in Fiji. The ongoing efforts by the FRCS to reach out to various communities underscore its commitment to supporting taxpayers and fostering compliance in a transparent manner.