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.