The Fiji Revenue and Customs Service (FRCS) has emphasized that the requirement for a Taxpayer Identification Number (TIN) for mobile wallet accounts is not mandatory for individuals. This clarification comes in light of a recent public announcement that has extended the compliance deadline for TIN registration to January 31, 2026.
FRCS has stated that the penalties and imprisonment provisions outlined in Section 34A (2) of the Tax Administration Act are only applicable to business taxpayers, indicating that personal users of e-wallet services will not face these penalties. This move aligns with the authority’s ongoing efforts to ensure clarity in tax regulations and improve taxpayer understanding.
In addition to clarifying the TIN requirement, FRCS is actively engaging in outreach programs, particularly targeting remote and maritime areas in collaboration with other government agencies. The authority continues to facilitate TIN registration through its nationwide initiatives and the Taxpayer Online Services Portal, allowing taxpayers to conveniently register and obtain a TIN without the need to visit an office.
FRCS has further assured that the TIN requirement is not meant to generate additional revenue or introduce new taxes. Instead, it is intended to enhance taxpayer profiling, identify potential tax evasion, and bolster national measures against money laundering. Similar identification measures are already in place within the commercial banking sector.
These efforts by FRCS reflect a commitment to improving accessibility and compliance for taxpayers, aimed at reducing administrative burdens while ensuring a more effective tax administration system. The proactive steps taken by the authority illustrate a move towards a more transparent and efficient tax environment in Fiji.

Leave a comment