As the deadline for the lodgement of Annual Income Tax returns approaches, FRCS has intensified its public education efforts to reinforce understanding of taxpayer obligations and promote timely compliance.

Our team recently featured on several prominent FBC radio programs, including the Gold Focus, Domo-ni-Vanua, and Drishtikon. These sessions provided in-depth guidance on Personal Income Tax (PIT) return filing requirements and general compliance expectations.

During the discussions, the team outlined key information such as:

– What a PIT return is and who is required to file

– The due dates and filing process.

– Penalties for non-compliance, including late filing, late payment, and poor record keeping.

– Practical steps taxpayers can take to ensure they meet their obligations.

The PIT and Corporate Income Tax (CIT) Annual Returns for the financial year ending 31 December 2025 are due on 31 March 2026. FRCS strongly encourages taxpayers not to wait until the deadline, but to file their returns early. Individuals can verify their filing obligations via the Taxpayer Online Service (TPOS) by visiting: https://tpos.frcs.org.fj/taxpayerportal/.

The radio outreach also covered the mandatory Taxpayer Identification Number (TIN) requirement for mobile wallet accounts, providing clarity on the process and its importance.

FRCS remains committed to supporting taxpayers by providing clear, accessible information on various tax types, how they operate, and what is required to stay compliant. We also offer free tax education programs covering a wide range of tax and customs topics.

For further assistance, please contact us at 324 3000, 1326, or email info@frcs.org.fj. Our team is here to help you understand your obligations and take full advantage of available incentives.

FRCS is stepping up its support for the country’s fast growing digital economy with delivery of specialised tax and customs awareness sessions for online entrepreneurs, freelancers, content creators, and tech enabled businesses.

Led by the FRCS Education and MSME teams, the interactive sessions covered essential topics tailored to the needs of digital business operators, including:

• Understanding basic tax concepts.

• Tax registration requirements.

• Financial literacy fundamentals.

• Customs processes.

• Record keeping and interpreting financial statements.

Participants engaged in practical discussions designed to demystify compliance and strengthen financial confidence.

FRCS Senior Manager Education, Mr. Vilimone Nailotei, praised the enthusiasm of attendees, noting that Fiji’s digital sector continues to evolve rapidly and with that evolution comes changing tax responsibilities.

He emphasized that staying compliant is more than a requirement: it is a strategic advantage that builds trust, protects businesses from penalties, and positions them for new opportunities.

“Understanding your tax obligations is essential for sustainable growth and long term success,” Mr. Nailotei told participants.

“Ask questions, participate actively, and take away practical insights you can start using immediately.”

To support entrepreneurs at every stage, FRCS continues to offer free education programs, awareness sessions, and professional guidance on both tax and customs matters.

For more information or assistance, contact us on our toll-free number 1326 or email at info@frcs.org.fj.

The Fiji Revenue and Customs Service (FRCS) officially launched the National Time Release Study (TRS) Report 2025 for Airfreight Clearance on Friday, 27 February 2026, at its office in Votualevu, Nadi.

FRCS led a joint-agency TRS in collaboration with border agencies and industry stakeholders at Nadi Airport to measure the time required for the release and clearance of imported goods.

During the launch, FRCS Chief Executive Officer, Mr. Udit Singh, emphasized that the TRS is a critical tool enabling FRCS and other border agencies to identify and address bottlenecks within the trade facilitation process.

He noted that airport operations function on a 24/7 basis, making efficient clearance procedures essential for time‑sensitive goods such as pharmaceuticals, perishable items, and high‑value consignments. Given that airfreight is generally more costly than sea freight, Mr. Singh highlighted that any delay or inefficiency can significantly increase costs for both industries and consumers.

Mr. Singh stated that the findings of the TRS will guide efforts to streamline processes, reduce delays, and align national procedures with international best practices. He added that these improvements will not only boost competitiveness but also strengthen Fiji’s reputation as a reliable trading partner within the global supply chain.

“This initiative represents a vital step toward enhancing the effectiveness and efficiency of border procedures, while maintaining the integrity of trade control measures. The TRS will also play a major role in improving the Ease of Doing Business, particularly in the trading‑across‑borders indicator. With the TRS in place, industries will benefit from the standardization of trade processes in Fiji, aligned with international standards,” Mr. Singh said.

He expressed appreciation to the World Customs Organization (WCO) and the World Bank Group expert teams for their technical assistance throughout the TRS 2025 implementation. Their collaboration with the TRS Working Group has been instrumental in strengthening cross‑border procedures and creating a more conducive environment for trade.

Mr. Singh also acknowledged the commitment of the TRS Working Group members and the cooperation of key stakeholders, including the Biosecurity Authority of Fiji (BAF), Air Terminal Services (ATS), the Ministry of Health and Medical Services (MOHMS), and various industry groups that contributed to data collection across airports and airfreight clearance points.

He further noted that the successful implementation of the TRS recommendations will reinforce Fiji’s trade facilitation framework, reduce costs, and support the growth of industries nationwide.

FRCS recently collaborated with the Ministry of Justice to deliver a dedicated capacity-building session for Non-Profit Organisations (NPOs) as part of the Ministry’s NPO Awareness Workshop. The session aimed to equip NPOs with a clear understanding of their tax responsibilities and ensure they meet their obligations correctly and confidently.

NPOs contribute significantly to Fiji’s social and community landscape, supporting areas such as education, religion, sports, welfare initiatives, and broader community development. While Fiji’s tax framework provides exemptions for certain NPO income to help maximise their social impact, it is important to note that business or property income earned by NPOs does not fall under these exemptions and remains taxable.

FRCS Senior Education Manager, Mr. Vilimone Nailotei, led an in-depth presentation covering key topics essential for the effective administration and compliance of NPOs, including:

· Legislative foundations and the definition of NPOs under the Income Tax Act 2015

· Registration for the Taxpayer Online Service (TPOS)

· Taxpayer Identification Number (TIN) registration for NPOs

· Registration requirements for various tax types

· Filing and payment processes

. Proper record-keeping practices.

· Tax implications specific to NPO operations.

· Detailed clarification on Charitable Institutions and measures to address compliance risks.

The session was highly interactive, with NPO representatives seeking clarification on various issues, including customer service processes and operational requirements. FRCS acknowledges the Ministry of Justice for the invitation and the opportunity to support NPOs in strengthening their governance and compliance capacity.

FRCS remains committed to providing ongoing guidance to organisations across all sectors. NPOs requiring further support or information are encouraged to contact us on our toll-free number 1326 or email info@frcs.org.fj.

The Fiji Revenue and Customs Service (FRCS) was honoured to have the Minister for Finance, Commerce and Business Development, Hon. Esrom Immanuel, formally open its new Ba office located at FIFA Building, Level 1 (above Bank of South Pacific), Lot 1 & 2 Ganga Singh Street, Ba.

Hon. Immanuel described the opening as a significant milestone that underscores FRCS’s ongoing commitment to service excellence and national development.

“This evening’s opening is more than a physical upgrade. It represents the remarkable progress that FRCS has achieved in recent years. FRCS continues to modernise its systems, strengthen leadership capability, and enhance compliance frameworks, all with the goal of serving taxpayers more efficiently and fairly. These improvements reflect FRCS’s vision of becoming a transparent, responsive, and performance driven organisation,” the Hon. Minister stated.

He further highlighted that FRCS’s progress is also demonstrated on the global stage through Fiji’s recent removal from the European Union list of non-cooperative jurisdictions for tax purposes (EU Blacklist). This achievement followed extensive reforms led by FRCS in tax transparency, governance, and international compliance.

“I wish to acknowledge and thank the Fiji Revenue and Customs Service for the considerable work undertaken to reach this milestone. It required sustained technical expertise, discipline, and commitment over the past three years. This achievement is a strong endorsement of the organisation’s professionalism and integrity, and it reinforces global confidence in Fiji’s tax system. It shows that FRCS is not only enhancing service delivery at the community level, as seen here in Ba today, but also meeting the highest international standards,” he added.

FRCS Board Director, Mr. Jitoko Tikolevu, reaffirmed FRCS’s commitment to being a customer centric and service driven organisation, noting that this principle lies at the core of every strategic initiative.

Mr. Tikolevu emphasised that the new Ba office represents an investment in FRCS customers, staff, and the nation, reflecting the organisation’s dedication to delivering efficient, transparent, and high quality services to the people of Fiji.

FRCS Chief Executive Officer, Mr. Udit Singh, expressed gratitude to stakeholders, the business community, and the people of Ba and surrounding areas for their trust and continued partnership.

“The new Ba office is here to serve you better and to support economic growth and development within the region. This opening is not just about a new facility. It reflects teamwork, partnership, and a shared commitment to strengthening service to our nation,” he said.

The Fiji Revenue and Customs Service (FRCS) is pleased to announce that Fiji has officially been removed from the European Union list of non-cooperative jurisdictions for tax purposes (EU Blacklist).

Fiji was first placed on the EU blacklist in March 2019. Fiji was required to address issues related to tax transparency, fair taxation, and the implementation of Base Erosion Profit Shifting (BEPS) minimum standards. Over the last few years, FRCS has undertaken extensive legislative, policy, and institutional reforms to ensure Fiji is successfully removed from the EU Blacklist.

The removal from the EU blacklist restores confidence in Fiji’s tax framework, strengthens Fiji’s international reputation, and demonstrates the country’s commitment to global cooperation and responsible tax governance.

The Minister of Finance, Honourable Esrom Immanuel, stated that removal from the EU Blacklist enhances our international relationship, in particular with countries under the European Union Forum, as this will restore confidence with foreign investors, trading partners and major development partners. This will further enhance our free trade with European Union countries under the EU-Pacific Interim Economic Partnership Agreement.

During the submission of the FRCS 2021–2022 Annual Report to the Standing Committee on Foreign Affairs and Defence on 2 April 2025, the Chief Executive Officer made a commitment that Fiji will secure removal from the EU blacklist within 12 to 18 months. This commitment has now been honoured in 10 months.

The Chief Executive Officer, Mr. Udit Singh, stated that the work undertaken by the FRCS team for the removal of Fiji from the EU blacklist is commendable as it required extensive technical expertise, consistency, and commitment in achieving this important milestone for Fiji. Mr. Singh also expressed his sincere appreciation to the Government of Fiji, the Honourable Ministers for Finance, the Ministry of Finance team, and the Ministry of Foreign Affairs for their continued support and coordination throughout the reform process.

Mr. Singh also acknowledges the technical assistance and continued support provided by the Organisation for Economic Co-operation and Development in ensuring the implementation of required international tax standards for the benefit of the Fijian economy.

FRCS remains committed to maintaining compliance with international standards and will continue with reforms that maximise tax revenue collection, promote tax transparency, fairness, tax compliance and economic resilience.

As part of our ongoing commitment to taxpayer education, the FRCS team continued its outreach on key tax issues through popular radio and television programs. Our representatives featured on FBC’s Domo-ni-Vanua and Drishtikon radio talk-back shows, as well as Fiji TV’s Nai Katalau and Na Ketekete Nei Nau.

These sessions covered a broad spectrum of important topics, including Value Added Tax (VAT), the VAT Monitoring System (VMS), Capital Gains Tax (CGT), Pay As You Earn (PAYE), and the critical importance of timely tax filing, payment, and compliance.

Regular appearances on radio and television remain a cornerstone of FRCS’s education and awareness initiatives. Our goal is to empower taxpayers with clear, practical information to help them understand different tax types, how they operate, and what is required to remain compliant.

The radio talk-back programs were highly interactive, with our team addressing questions from listeners in real time. This engagement underscores our commitment to transparency and accessibility.

FRCS also offers free tax education programs covering a wide range of tax and customs topics.

Take the next step toward compliance and confidence! If you have questions or need assistance, please contact us on 324 3000 or 1326, or email info@frcs.org.fj

Our team is here to help you understand your obligations and make the most of available incentives.

The Fiji Revenue and Customs Service (FRCS) proudly congratulates twenty of its officers and external stakeholders who have been awarded the prestigious World Customs Organization (WCO) Certificate of Merit during the 2026 International Customs Day celebrations.

The WCO Certificates of Merit recognise individuals and partners who embody the highest standards of Customs service, demonstrating vigilance, integrity, professionalism, and an unwavering commitment to safeguarding society.

FRCS Director Border and Customs, Ms. Shelini Kumar, while announcing the award recipients, emphasised that the honourees were selected not only for exceptional individual performance but for their collective leadership, impact, and strong partnerships across the broader border ecosystem.

She highlighted that the awardees were chosen through a rigorous, merit‑based process assessing demonstrated contributions to trade facilitation, border protection, and revenue integrity. These individuals consistently exceeded their core responsibilities, delivering meaningful outcomes grounded in service excellence.

Ms. Kumar noted that the recognitions include officers who have been instrumental in major interdictions, intelligence‑driven operations, and complex compliance and enforcement initiatives.

“Several recipients were honoured for their sustained excellence over many years, their adaptability across diverse operational settings, and their leadership under pressure. Others were acknowledged for their mentorship, teamwork, and willingness to step up in demanding situations to advance organisational objectives,” she said.

She further underscored the significance of recognising four external partners, noting that this reflects the reality that effective border security is a shared responsibility.

“These external awardees were selected for their outstanding collaboration with Customs—demonstrating proactive information sharing, operational support, and a steadfast commitment to joint enforcement outcomes. Their efforts have strengthened inter‑agency coordination, enhanced compliance systems, and contributed to successful operations that protect communities and safeguard national interests,” Ms. Kumar added.

The inclusion of external partners highlights the essential role of trust, collaboration, and shared accountability across the border management landscape. Together, the internal and external recipients exemplify the professionalism, partnership, and vigilance that modern Customs administrations require to address evolving challenges and risks.

FRCS warmly congratulates all award recipients and extends its deepest appreciation for their exemplary service and dedication.

The recipients includes: Emitai Cabealawa, Kolinio Rokosuka, Solomone Muakalou, Jai Prakash, Jonacani Tamanivalu, Joana Duabaubau, Rauwate Tadai, Selema Rokodurucoko, Lusiana Kunabuli, Poonam Singh, Tokasa Maiwaikatakata, Kelera Rauluni, Ravneel Ram, Deepak Kumar, Alipate Tukana, Mohammed Shahid, Lanieta Bainiua, Viliame Kanawale, Deepika Singh, Razik Khan.